Komori
Results4896K Pharma,Inc.Pharmaceuticals

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

The operating loss for the cumulative third quarter of the fiscal year ending December 2026 widened from ¥668 million in the same period of the previous year to ¥765 million. The company revised its full-year earnings forecasts and expects an operating loss of ¥1,093 million, among other items.

Worth reading
63In focus
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
97.002
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026Non-consolidated (separate)Japanese GAAP
Operating profit-765¥ million
Ordinary income-783¥ million
Net income attributable to owners of the parent-847¥ 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¥(72.90)
Financial position at period-end
Total assets2,227¥ million
of which net assets 419 ¥ millionEquity ratio 18.8%vs. prior year-end -24.3pt

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.

Cash and cash equivalents at end of period¥2,025,855 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net SalesNot disclosed
Operating profit¥-1,093 million
Ordinary income¥-1,127 million
Net income¥-1,192 million
Net income per share¥(102.57)
Revision to Earnings ForecastNet Sales Not disclosed / Operating profit Not disclosed → ¥-1,093 million / Ordinary income Not disclosed → ¥-1,127 million / Net income Not disclosed → ¥-1,192 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

The company posted an operating loss of ¥765.426 million after recording research and development expenses of ¥381.360 million, compared with ¥294.909 million in the same period of the previous year.

Disclosure regarding the going concern assumption

The company recognizes that events or circumstances exist that may raise significant doubt about the going-concern assumption, but has determined that no material uncertainty regarding the going-concern assumption exists. The note states: "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
Impairment loss¥61,576 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment loss ¥61,576 thousand
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End11,622,600
Treasury Shares at Period-End0
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (separate)
Period Covered1 January 2026 to 30 September 2026
Operating profit¥-765 million
Ordinary income¥-783 million
Profit attributable to owners of the parent¥-847 million
Net income per share¥(72.90)
Equity ratioEnd of the current fiscal period 18.8 / End of previous period 43.1
Total assets¥2,227 million
Net assets¥419 million
Cash and cash equivalents at end of period¥2,025,855 thousand
Full-year earnings forecastNet Sales Not disclosed / Operating profit ¥-1,093 million / Ordinary income ¥-1,127 million / Net income ¥-1,192 million / Net income per share ¥(102.57)
Revision to Earnings ForecastNet Sales Not disclosed / Operating profit Not disclosed → ¥-1,093 million / Ordinary income Not disclosed → ¥-1,127 million / Net income Not disclosed → ¥-1,192 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Impairment loss¥61,576 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment loss ¥61,576 thousand
Disclosure regarding the going concern assumptionThe company recognizes that events or circumstances exist that may raise significant doubt about the going-concern assumption, but has determined that no material uncertainty regarding the going-concern assumption exists. The note states: "Not applicable."
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End11,622,600
Treasury Shares at Period-End0
Factors Behind Changes in Business PerformanceThe company posted an operating loss of ¥765.426 million after recording research and development expenses of ¥381.360 million, compared with ¥294.909 million in the same period of the previous year.
Items this document does not state (14)
Net SalesOperating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationChanges in the scope of consolidationMaterial 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.

The company posted an operating loss after recording research and development expenses of ¥381.360 million, compared with ¥294.909 million in the same period of the previous year.

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.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | K Pharma,Inc. (4896) timely disclosure | Komori