Komori
Earnings3386COSMO BIO COMPANY,LIMITEDTrading & Wholesale

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, net sales increased 7.7% year on year, while operating profit decreased 1.0% and ordinary profit decreased 9.7%. Net income attributable to owners of the parent increased 4.7%. The full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
45Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
7.7
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales3,331¥ millionYear on year +7.7%Progress 29.2%
Operating profit271¥ millionYear on year -1.0%Progress 100.4%
Ordinary income264¥ millionYear on year -9.7%Progress 77.6%
Net income attributable to owners of the parent222¥ millionYear on year +4.7%Progress 100.9%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥39.22
Financial position at period-end
Total assets12,539¥ million
of which net assets 10,049 ¥ millionEquity ratio 75.4%vs. prior year-end +1.4pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,400 million (YoY +5.9%)
Operating profit¥270 million (YoY -21.3%)
Ordinary income¥340 million (YoY -30.5%)
Net income¥220 million (YoY -34.7%)
Annual Dividend Forecast¥50 → ¥50(0.0%)
Factors Behind Changes in Business Performance

Budget execution at universities and public research institutions remained solid. Market conditions and price competition with industry peers continued to be challenging. The company worked to provide its own products, merchandise and services, optimize inventory levels and expedite shipments.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of investment securities / Amount ¥70 million / Extraordinary loss Not disclosed
Depreciation and amortization¥46 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End6,048,000 Shares
Treasury Shares at Period-End375,279 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥3,331 million (YoY +7.7%)
Operating profit¥271 million (YoY -1.0%)
Ordinary income¥264 million (YoY -9.7%)
Profit attributable to owners of the parent¥222 million (YoY +4.7%)
Net income per share¥39.22
Equity ratioEnd of the current fiscal period 75.4 / End of previous period 74
Total assets¥12,539 million
Net assets¥10,049 million
Full-year earnings forecastNet Sales ¥11,400 million (YoY +5.9%) / Operating profit ¥270 million (YoY -21.3%) / Ordinary income ¥340 million (YoY -30.5%) / Net income ¥220 million (YoY -34.7%)
Annual Dividend Forecast¥50 → ¥50(0.0%)
Depreciation and amortization¥46 million
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of investment securities / Amount ¥70 million / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End6,048,000 Shares
Treasury Shares at Period-End375,279 Shares
Factors Behind Changes in Business PerformanceBudget execution at universities and public research institutions remained solid. Market conditions and price competition with industry peers continued to be challenging. The company worked to provide its own products, merchandise and services, optimize inventory levels and expedite shipments.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Although budget execution at universities and public research institutions remained solid, market conditions and price competition with industry peers have continued to be challenging. The company stated that it worked to provide its own products, merchandise and services, optimize inventory levels and expedite shipments.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | COSMO BIO COMPANY,LIMITED (3386) timely disclosure | Komori