Komori
Earnings4556KAINOS Laboratories,Inc.Pharmaceuticals

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

For the fiscal year ended March 2026, net sales increased 3.3% year on year, while operating profit declined 9.2% and net income declined 29.9%. The recording of expenses related to the tender offer reduced net income. No earnings or dividend forecast is provided for the fiscal year ending March 2027 due to the planned delisting.

Worth reading
54Recurring
Scored from 4 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-9.2
Year-on-year change in operating income (%)
Wording
Definitive
How definitive the wording is.

Results for this period

Full year1 April 2025–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales5,479¥ millionYear on year +3.3%
Operating profit747¥ millionYear on year -9.2%
Ordinary income788¥ millionYear on year -4.8%
Net income attributable to owners of the parent449¥ millionYear on year -29.9%

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.

Net income per share¥106.19
Operating Margin13.6%
Financial position at period-end
Total assets9,566¥ million
of which net assets 7,238 ¥ millionEquity ratio 75.7%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.

Cash inflows and outflows
Operating+553
Investment-27
Financials-182
Net change+344

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¥3,400 million
Segment revenuenot disclosed (omitted because the company has a single segment)
Segment profitnot disclosed (omitted because the company has a single segment)
Outlook and shareholder returns
Full-year earnings forecast
Net SalesNot disclosed
Operating profitNot disclosed
Ordinary incomeNot disclosed
Net incomeNot disclosed
ReasonNo earnings forecast is provided for the fiscal year ending March 2027 due to the planned delisting
Annual Dividend Forecast¥35 → ¥0(-100.0%)
Payout ratioFiscal year ending March 2026 Not disclosed / Fiscal year ending March 2025 23.0%
Factors Behind Changes in Business Performance

Transfusion testing reagents, tumor marker reagents and other products in the immunoassay field performed steadily, while the clinical chemistry testing field declined 3.6% from the previous fiscal year. Net income declined due to the recording of ¥154.458 million in tender offer-related expenses.

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
Material subsequent eventsA proposal concerning a share consolidation, the abolition of the share unit system and amendments to the Articles of Incorporation will be submitted to the extraordinary general meeting of shareholders scheduled for 25 May 2026. The share consolidation is scheduled to take effect and the Company is scheduled to be delisted on 15 June 2026. The Company will cancel 163,900 treasury shares on 12 June 2026.
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥194 thousand / Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount ¥142 thousand, Item Costs related to the tender offer / Amount ¥154,458 thousand
Depreciation and amortization¥102,595 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End4,558,860
Treasury Shares at Period-End163,900
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¥5,479 million (YoY +3.3%)
Operating profit¥747 million (YoY -9.2%)
Ordinary income¥788 million (YoY -4.8%)
Profit attributable to owners of the parent¥449 million (YoY -29.9%)
Net income per share¥106.19
Operating Margin13.6%
Equity ratioEnd of the current fiscal period 75.7% / End of previous period 77.1%
Total assets¥9,566 million
Net assets¥7,238 million
Cash flows from operating activities¥553 million
Cash flows from investing activities¥-27 million
Cash flows from financing activities¥-182 million
Cash and cash equivalents at end of period¥3,400 million
Full-year earnings forecastNet Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Reason No earnings forecast is provided for the fiscal year ending March 2027 due to the planned delisting
Annual Dividend Forecast¥35 → ¥0(-100.0%)
Payout ratioFiscal year ending March 2026 Not disclosed / Fiscal year ending March 2025 23.0%
Segment revenuenot disclosed (omitted because the company has a single segment)
Segment profitnot disclosed (omitted because the company has a single segment)
Depreciation and amortization¥102,595 thousand
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥194 thousand / Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount ¥142 thousand, Item Costs related to the tender offer / Amount ¥154,458 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 No / Restatement No
Material subsequent eventsA proposal concerning a share consolidation, the abolition of the share unit system and amendments to the Articles of Incorporation will be submitted to the extraordinary general meeting of shareholders scheduled for 25 May 2026. The share consolidation is scheduled to take effect and the Company is scheduled to be delisted on 15 June 2026. The Company will cancel 163,900 treasury shares on 12 June 2026.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End4,558,860
Treasury Shares at Period-End163,900
Factors Behind Changes in Business PerformanceTransfusion testing reagents, tumor marker reagents and other products in the immunoassay field performed steadily, while the clinical chemistry testing field declined 3.6% from the previous fiscal year. Net income declined due to the recording of ¥154.458 million in tender offer-related expenses.
Items this document does not state (6)
Revision to Earnings ForecastShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChanges 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.

In the immunoassay field, transfusion testing reagents, tumor marker reagents and other products performed steadily, while the clinical chemistry testing field declined 3.6% from the previous fiscal year. Net income also declined due to the recording of ¥154.458 million in tender offer-related expenses.

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Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Non-consolidated) | KAINOS Laboratories,Inc. (4556) timely disclosure | Komori