Komori
Results3386COSMO BIO COMPANY,LIMITEDTrading & Wholesale

Financial Results for the Nine Months Ended 31 December 2026 [Japanese GAAP] (Consolidated)

For the nine months ended the third quarter of fiscal year ending December 2026, net sales increased 6.4% year on year, while operating profit decreased 7.4% and ordinary profit decreased 14.5%. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
37Immaterial
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
6.4
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales8,386¥ millionYear on year +6.4%Progress 72.9%
Operating profit255¥ millionYear on year -7.4%Progress 94.4%
Ordinary income316¥ millionYear on year -14.5%Progress 83.2%
Net income attributable to owners of the parent265¥ millionYear on year -2.8%Progress 82.8%

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¥46.65
Financial position at period-end
Total assets12,184¥ million
of which net assets 9,891 ¥ millionEquity ratio 76.3%vs. prior year-end +2.3pt

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¥11,500 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 revision
Annual Dividend Forecast¥50 → ¥50(0.0%)
Factors Behind Changes in Business Performance

Net sales increased for both research reagents and equipment. Operating profit was affected by higher selling, general and administrative expenses, primarily due to an increase in personnel expenses.

Disclosure regarding the going concern assumption

There are 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 consolidationNew 0 / Excluded 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sales of investment securities ¥70 million / Extraordinary loss Loss on valuation of investment securities ¥1 million
Depreciation and amortization¥139 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,048,000 shares
Treasury Shares at Period-End350,079 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥8,386 million (YoY +6.4%)
Operating profit¥255 million (YoY -7.4%)
Ordinary income¥316 million (YoY -14.5%)
Profit attributable to owners of the parent¥265 million (YoY -2.8%)
Net income per share¥46.65
Equity ratioEnd of the current fiscal period 76.3 / End of previous period 74
Total assets¥12,184 million
Net assets¥9,891 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 revision
Annual Dividend Forecast¥50 → ¥50(0.0%)
Depreciation and amortization¥139 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sales of investment securities ¥70 million / Extraordinary loss Loss on valuation of investment securities ¥1 million
Disclosure regarding the going concern assumptionThere are no 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 consolidationNew 0 / Excluded 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,048,000 shares
Treasury Shares at Period-End350,079 shares
Factors Behind Changes in Business PerformanceNet sales increased for both research reagents and equipment. Operating profit was affected by higher selling, general and administrative expenses, primarily due to an increase in personnel expenses.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.

Amid challenging market conditions and intense price competition with other companies in the same industry, the decrease in operating profit is attributed to higher selling, general and administrative expenses, primarily personnel expenses. The Company is also working to 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.
Financial Results for the Nine Months Ended 31 December 2026 [Japanese GAAP] (Consolidated) | COSMO BIO COMPANY,LIMITED (3386) timely disclosure | Komori