Worth reading
71In focus
Scored from 5 of 6 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
-52.6
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025–31 December 2025ConsolidatedIFRSNet Sales769,590¥ millionYear on year +3.5%Progress 66.9%
Operating profit23,802¥ millionYear on year -52.6%Progress 170.0%
Ordinary income12,325¥ millionYear on year -75.2%
Net income attributable to owners of the parent-1,799¥ million
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-¥7.85
Financial position at period-end
Total assets1,292,494¥ million
of which net assets 469,458 ¥ millionEquity ratio 34.5%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+62,002
Investment-78,861
Financials+15,038
Net change-1,821
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¥73,298 million
Segment revenueDigital & Industry ¥237,716 million (YoY -5.4%), Energy Solutions ¥66,783 million (YoY +5.6%), Health & Safety ¥181,771 million (YoY +14.7%), Agri & Foods ¥118,600 million (YoY +1.3%), Other Businesses ¥164,719 million (YoY +7.2%)
Segment profitDigital & Industry ¥-9,053 million, Energy Solutions ¥3,075 million (YoY -34.4%), Health & Safety ¥22,666 million (YoY +244.3%), Agri & Foods ¥4,495 million (YoY -32.1%), Other Businesses ¥7,437 million (YoY +0.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,150,000 million (YoY +13.5%)
Operating profit¥14,000 million (YoY -77.6%)
Ordinary income¥0 million (YoY -100.0%)
Net income¥-10,000 million
Annual Dividend Forecast¥75 → ¥75（0.0%）
Factors Behind Changes in Business Performance
Corrections to the presentation and period attribution of revenue accompanying the correction of improper accounting practices, as well as corrections to omissions in the recognition of impairment losses on fixed assets and valuation losses related to loans and investments in affiliated companies.
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 Yes
Changes in the scope of consolidationNew Number of companies 20 / Company name 株式会社歯愛メディカル and its 19 subsidiaries / Excluded Number of companies 0 / Company name None
Material subsequent eventsTo secure working capital and stabilize its financial base, the company entered into commitment line agreements totaling ¥113,000 million and borrowed ¥30,000 million on 29 June 2026 and ¥17,000 million on 29 July 2026.
Impairment loss¥35,424 million
Depreciation and amortization¥40,248 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End229,755,057 Shares
Treasury Shares at Period-End538,478 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025–31 December 2025 |
| Net Sales | ¥769,590 million (YoY +3.5%) |
| Operating profit | ¥23,802 million (YoY -52.6%) |
| Ordinary income | ¥12,325 million (YoY -75.2%) |
| Profit attributable to owners of the parent | ¥-1,799 million |
| Net income per share | -¥7.85 |
| Equity ratio | End of the current fiscal period 34.5 / End of previous period 36.5 |
| Total assets | ¥1,292,494 million |
| Net assets | ¥469,458 million |
| Cash flows from operating activities | ¥62,002 million |
| Cash flows from investing activities | ¥-78,861 million |
| Cash flows from financing activities | ¥15,038 million |
| Cash and cash equivalents at end of period | ¥73,298 million |
| Full-year earnings forecast | Net Sales ¥1,150,000 million (YoY +13.5%) / Operating profit ¥14,000 million (YoY -77.6%) / Ordinary income ¥0 million (YoY -100.0%) / Net income ¥-10,000 million |
| Annual Dividend Forecast | ¥75 → ¥75（0.0%） |
| Segment revenue | Digital & Industry ¥237,716 million (YoY -5.4%), Energy Solutions ¥66,783 million (YoY +5.6%), Health & Safety ¥181,771 million (YoY +14.7%), Agri & Foods ¥118,600 million (YoY +1.3%), Other Businesses ¥164,719 million (YoY +7.2%) |
| Segment profit | Digital & Industry ¥-9,053 million, Energy Solutions ¥3,075 million (YoY -34.4%), Health & Safety ¥22,666 million (YoY +244.3%), Agri & Foods ¥4,495 million (YoY -32.1%), Other Businesses ¥7,437 million (YoY +0.2%) |
| Depreciation and amortization | ¥40,248 million |
| Impairment loss | ¥35,424 million |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Yes |
| Changes in the scope of consolidation | New Number of companies 20 / Company name 株式会社歯愛メディカル and its 19 subsidiaries / Excluded Number of companies 0 / Company name None |
| Material subsequent events | To secure working capital and stabilize its financial base, the company entered into commitment line agreements totaling ¥113,000 million and borrowed ¥30,000 million on 29 June 2026 and ¥17,000 million on 29 July 2026. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and securities analysts) |
| Issued Shares at Period-End | 229,755,057 Shares |
| Treasury Shares at Period-End | 538,478 Shares |
| Factors Behind Changes in Business Performance | Corrections to the presentation and period attribution of revenue accompanying the correction of improper accounting practices, as well as corrections to omissions in the recognition of impairment losses on fixed assets and valuation losses related to loans and investments in affiliated companies. |
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (loss)
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.In connection with the correction of improper accounting practices, the company corrected omissions in the recognition of impairment losses on fixed assets and valuation losses related to loans and investments in affiliated companies. It also corrected misstatements concerning the presentation of revenue and the attribution of revenue to reporting periods.
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.