Worth reading
56In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
184.922
million yen (interim net income)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)令和７年４月１日〜令和７年９月30日Non-consolidated (standalone)Japanese GAAPNet Sales1,384¥ millionYear on year +0.2%Progress 48.6%
Operating profit207¥ millionYear on year +9.4%Progress 54.5%
Ordinary income208¥ millionYear on year +12.2%Progress 54.7%
Net income attributable to owners of the parent184¥ millionProgress 58.4%
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 share29円28銭
Financial position at period-end
Total assets3,509¥ million
of which net assets 2,584 ¥ millionEquity ratio 73.6%vs. prior year-end +4.4pt
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-35,689
Investment-33,337
Financials-57,257
Net change-126,283
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥451,663 thousand
Segment revenue化粧品製造・販売事業 ¥1,384,544 thousand (YoY +0.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,850 million (YoY -2.7%)
Operating profit¥380 million (YoY -10.1%)
Ordinary income¥380 million (YoY -9.6%)
Net income¥315 million (YoY +632.3%)
Annual Dividend Forecast¥0 → ¥15
Shareholder Return Policy復配の目安としていた自己資本比率50％を超えたことを踏まえ、普通株式を1株当たり15.0円で復配する予定。将来のビジネス環境の変動に備え、内部留保を優先し自己資本の維持に努める方針。
Factors Behind Changes in Business Performance
「レッドパワー セラム」は販売施策が奏功し、出荷数量が前年同期の16,513セットから17,083セットに増加した。売上原価率は低原価製品の構成比上昇と工場の原価低減により1.5ポイント低下し、経費使用方針に基づく予実管理も継続した。前年同期の退職給付制度終了損457,492千円は当期にはなく、当期の特別損失は11,113千円だった。
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 No
Material subsequent events令和７年10月１日から11月10日までに第５回新株予約権560個が行使され、56,000株を交付した。これにより令和７年11月10日現在の発行済株式総数は6,244,000株となった。
Impairment loss¥498 thousand
Breakdown of extraordinary income (loss)Extraordinary income Debt Forgiveness Gains ¥266 thousand / Extraordinary loss Business restructuring loss ¥10,615 thousand, Impairment Losses ¥498 thousand
Depreciation and amortization¥22,817 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End6,188,000
Treasury Shares at Period-End130,677
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 令和７年４月１日〜令和７年９月30日 |
| Net Sales | ¥1,384 million (YoY +0.2%) |
| Operating profit | ¥207 million (YoY +9.4%) |
| Ordinary income | ¥208 million (YoY +12.2%) |
| Profit attributable to owners of the parent | ¥184 million |
| Net income per share | 29円28銭 |
| Equity ratio | End of the current fiscal period 73.6 / End of previous period 69.2 |
| Total assets | ¥3,509 million |
| Net assets | ¥2,584 million |
| Cash flows from operating activities | ¥-35,689 thousand |
| Cash flows from investing activities | ¥-33,337 thousand |
| Cash flows from financing activities | ¥-57,257 thousand |
| Cash and cash equivalents at end of period | ¥451,663 thousand |
| Full-year earnings forecast | Net Sales ¥2,850 million (YoY -2.7%) / Operating profit ¥380 million (YoY -10.1%) / Ordinary income ¥380 million (YoY -9.6%) / Net income ¥315 million (YoY +632.3%) |
| Annual Dividend Forecast | ¥0 → ¥15 |
| Shareholder Return Policy | 復配の目安としていた自己資本比率50％を超えたことを踏まえ、普通株式を1株当たり15.0円で復配する予定。将来のビジネス環境の変動に備え、内部留保を優先し自己資本の維持に努める方針。 |
| Segment revenue | 化粧品製造・販売事業 ¥1,384,544 thousand (YoY +0.2%) |
| Depreciation and amortization | ¥22,817 thousand |
| Impairment loss | ¥498 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Debt Forgiveness Gains ¥266 thousand / Extraordinary loss Business restructuring loss ¥10,615 thousand, Impairment Losses ¥498 thousand |
| 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 No |
| Material subsequent events | 令和７年10月１日から11月10日までに第５回新株予約権560個が行使され、56,000株を交付した。これにより令和７年11月10日現在の発行済株式総数は6,244,000株となった。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Not disclosed |
| Issued Shares at Period-End | 6,188,000 |
| Treasury Shares at Period-End | 130,677 |
| Factors Behind Changes in Business Performance | 「レッドパワー セラム」は販売施策が奏功し、出荷数量が前年同期の16,513セットから17,083セットに増加した。売上原価率は低原価製品の構成比上昇と工場の原価低減により1.5ポイント低下し、経費使用方針に基づく予実管理も継続した。前年同期の退職給付制度終了損457,492千円は当期にはなく、当期の特別損失は11,113千円だった。 |
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioSegment profitRegional salesOrders 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.「レッドパワー セラム」の販売施策が奏功して出荷数量が増加したこと、比較的原価率の低い製品の比率が高かったこと、工場における原価低減の取組み、経費使用方針に基づく予実管理が理由として挙げられている。また、前年同期に計上した退職給付制度終了損が当期はなく、金額の大きい特別損失がなかったことも中間純利益の黒字化要因とされている。
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.