Komori
Earnings3386COSMO BIO COMPANY,LIMITEDTrading & Wholesale

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

For the interim period of the fiscal year ending December 2026, net sales increased 9.5% year on year and operating income increased 1.2%, while ordinary income decreased 0.8%. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
41Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
9.5
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales5,914¥ millionYear on year +9.5%Progress 51.4%
Operating profit279¥ millionYear on year +1.2%Progress 103.3%
Ordinary income340¥ millionYear on year -0.8%Progress 89.5%
Net income attributable to owners of the parent277¥ millionYear on year +10.5%Progress 86.6%

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¥48.79
Financial position at period-end
Total assets12,844¥ million
of which net assets 10,349 ¥ millionEquity ratio 76.0%vs. prior year-end +2.0pt

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.

Cash inflows and outflows
Operating+718
Investment+138
Financials-145
Net change+711

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥3,468 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,500 million (YoY +6.8%)
Operating profit¥270 million (YoY -21.3%)
Ordinary income¥380 million (YoY -22.4%)
Net income¥320 million (YoY -5.1%)
Revision to Earnings ForecastNo (unchanged)
Annual Dividend Forecast¥50 → ¥50(0.0%)
Factors Behind Changes in Business Performance

Firm budget execution at universities and public research institutions, efforts to provide the Company's own products, merchandise and services, optimize inventory and expedite shipments. Selling, general and administrative expenses increased due to higher various expenses.

Disclosure regarding the going concern assumption

Not applicable.

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 consolidationNew 0 companies / Excluded 0 companies
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥70 million / Extraordinary loss Impairment Loss on Investment Securities ¥1 million
Depreciation and amortization¥93 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End6,048,000 shares
Treasury Shares at Period-End350,079 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥5,914 million (YoY +9.5%)
Operating profit¥279 million (YoY +1.2%)
Ordinary income¥340 million (YoY -0.8%)
Profit attributable to owners of the parent¥277 million (YoY +10.5%)
Net income per share¥48.79
Equity ratioEnd of the current fiscal period 76 / End of previous period 74
Total assets¥12,844 million
Net assets¥10,349 million
Cash flows from operating activities¥718 million
Cash flows from investing activities¥138 million
Cash flows from financing activities¥-145 million
Cash and cash equivalents at end of period¥3,468 million
Full-year earnings forecastNet Sales ¥11,500 million (YoY +6.8%) / Operating profit ¥270 million (YoY -21.3%) / Ordinary income ¥380 million (YoY -22.4%) / Net income ¥320 million (YoY -5.1%)
Revision to Earnings ForecastNo (unchanged)
Annual Dividend Forecast¥50 → ¥50(0.0%)
Depreciation and amortization¥93 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥70 million / Extraordinary loss Impairment Loss on Investment Securities ¥1 million
Disclosure regarding the going concern assumptionNot applicable.
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 consolidationNew 0 companies / Excluded 0 companies
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End6,048,000 shares
Treasury Shares at Period-End350,079 treasury shares
Factors Behind Changes in Business PerformanceFirm budget execution at universities and public research institutions, efforts to provide the Company's own products, merchandise and services, optimize inventory and expedite shipments. Selling, general and administrative expenses increased due to higher various expenses.
Items this document does not state (9)
Operating MarginPayout 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.

Budget execution remained firm at universities and public research institutions. The Company also worked to provide its own products, merchandise and services, optimize inventory and expedite shipments. Meanwhile, selling, general and administrative expenses increased due to higher various expenses.

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.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | COSMO BIO COMPANY,LIMITED (3386) timely disclosure | Komori