Komori
Earnings3559p-ban.com Corp.Trading & Wholesale

Financial Results for the Fiscal Year Ending March 2026 (Non-consolidated, Japanese GAAP)

Net sales, operating income and ordinary income increased year on year, while net income declined due mainly to a valuation loss on investment securities. For the next fiscal year, the company expects higher net sales and net income, but forecasts operating income to remain broadly flat.

Worth reading
45Recurring
Scored from 4 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
21.2
Operating profit year-on-year (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 April 2025–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales2,311¥ millionYear on year +6.0%Progress 95.9%
Operating profit190¥ millionYear on year +21.2%Progress 99.5%
Ordinary income187¥ millionYear on year +17.4%Progress 100.0%
Net income attributable to owners of the parent106¥ millionYear on year -5.8%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¥22.57
Operating Margin8.2%
Financial position at period-end
Total assets1,827¥ million
of which net assets 1,443 ¥ millionEquity ratio 79.0%vs. prior year-end -0.5pt

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+190
Investment-66
Financials-46
Net change+78

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¥1,214 million
Regional salesJapan More than 90%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,410 million (YoY +4.3%)
Operating profit¥191 million (YoY +0.4%)
Ordinary income¥187 million (YoY +0.1%)
Net income¥128 million (YoY +20.9%)
Annual Dividend Forecast¥10 → ¥10(0.0%)
Payout ratio44.3%
Factors Behind Changes in Business Performance

The sales mix and profitability improved as the proportion of mid-sized and large customers increased, use of peripheral services such as circuit-board design, assembly and component procurement expanded, and high-value-added services accounted for a larger share of offerings. Selling, general and administrative expenses increased 8.1% year on year due to upfront investments in overseas expansion, systems development and strengthening the organizational structure to expand peripheral services. The company also recorded a ¥29.443 million valuation loss on investment securities as an extraordinary loss and did not recognize the related ¥9.280 million deferred tax asset.

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 Yes修正再表示 No
Material subsequent eventsNo applicable matters.
Impairment lossNot applicable (impairment losses on fixed assets by reporting segment)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Loss on Investment Securities ¥29,443 thousand, Loss on Disposal of Fixed Assets ¥415 thousand
Depreciation and amortization¥25,616 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingEvent Yes / Subject person Not disclosed / Scheduled date 20 May 2026
Issued Shares at Period-End4,992,406 shares
Treasury Shares at Period-End289,308 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2025–31 March 2026
Net Sales¥2,311 million (YoY +6.0%)
Operating profit¥190 million (YoY +21.2%)
Ordinary income¥187 million (YoY +17.4%)
Profit attributable to owners of the parent¥106 million (YoY -5.8%)
Net income per share¥22.57
Operating Margin8.2%
Equity ratioEnd of the current fiscal period 79.0% / End of previous period 79.5%
Total assets¥1,827 million
Net assets¥1,443 million
Cash flows from operating activities¥190 million
Cash flows from investing activities¥-66 million
Cash flows from financing activities¥-46 million
Cash and cash equivalents at end of period¥1,214 million
Full-year earnings forecastNet Sales ¥2,410 million (YoY +4.3%) / Operating profit ¥191 million (YoY +0.4%) / Ordinary income ¥187 million (YoY +0.1%) / Net income ¥128 million (YoY +20.9%)
Annual Dividend Forecast¥10 → ¥10(0.0%)
Payout ratio44.3%
Regional salesJapan More than 90%
Depreciation and amortization¥25,616 thousand
Impairment lossNot applicable (impairment losses on fixed assets by reporting segment)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Loss on Investment Securities ¥29,443 thousand, Loss on Disposal of Fixed Assets ¥415 thousand
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 Yes / Restatement No
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingEvent Yes / Subject person Not disclosed / Scheduled date 20 May 2026
Issued Shares at Period-End4,992,406 shares
Treasury Shares at Period-End289,308 treasury shares
Factors Behind Changes in Business PerformanceThe sales mix and profitability improved as the proportion of mid-sized and large customers increased, use of peripheral services such as circuit-board design, assembly and component procurement expanded, and high-value-added services accounted for a larger share of offerings. Selling, general and administrative expenses increased 8.1% year on year due to upfront investments in overseas expansion, systems development and strengthening the organizational structure to expand peripheral services. The company also recorded a ¥29.443 million valuation loss on investment securities as an extraordinary loss and did not recognize the related ¥9.280 million deferred tax asset.
Items this document does not state (6)
Revision to Earnings ForecastShareholder Return PolicySegment revenueSegment profitOrders received and order backlogChanges in the scope of consolidation

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.

Profitability improved as the proportion of mid-sized and large customers increased, use of peripheral services such as circuit-board design, assembly and component procurement expanded, and high-value-added services accounted for a larger share of sales. On the other hand, net income declined due to a ¥29.443 million valuation loss on unlisted shares and the decision not to recognize the related deferred tax asset.

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 Fiscal Year Ending March 2026 (Non-consolidated, Japanese GAAP) | p-ban.com Corp. (3559) timely disclosure | Komori