Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
92.8
Year-on-year increase in operating income (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter令和7年4月1日〜令和7年12月31日Non-consolidated (standalone)Japanese GAAPNet Sales1,697¥ millionYear on year -1.8%Progress 59.5%
Operating profit33¥ millionYear on year +92.8%Progress 8.7%
Ordinary income30¥ millionYear on year +100.4%Progress 7.9%
Net income attributable to owners of the parent13¥ millionProgress 4.1%
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△1.56円
Financial position at period-end
Total assets3,260¥ million
of which net assets 2,444 ¥ millionEquity ratio 75.0%vs. prior year-end +5.8pt
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¥916,683 thousand
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%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥0 → ¥15（Not calculable (prior-year actual: ¥0)）
Shareholder Return Policy復配の目安として自己資本比率60％を超えること、今後も自己資本比率60％以上を維持することを掲げ、普通株式1株当たり15.00円の復配を予定している。
Factors Behind Changes in Business Performance
猛暑の長期化によるスキンケア製品・既存レギュラー製品の販売苦戦で減収となった一方、資材原料の値上がり一巡による原価率低下、経費節減、前年同期に計上した退職給付制度終了損がないこと、税金費用が少ないことにより利益が改善した。
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第5回新株予約権について、令和8年1月1日から2月9日までに690個が権利行使され、69,000株を交付し、22百万円を調達した。
Breakdown of extraordinary income (loss)Extraordinary income Debt Forgiveness Gains ¥266 thousand / Extraordinary loss Business restructuring loss ¥10,894 thousand
Depreciation and amortization¥36,837 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End6,288,000
Treasury Shares at Period-End130,677
| Item | Details |
|---|---|
| Fiscal Period Classification | Third 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12月31日 |
| Net Sales | ¥1,697 million (YoY -1.8%) |
| Operating profit | ¥33 million (YoY +92.8%) |
| Ordinary income | ¥30 million (YoY +100.4%) |
| Profit attributable to owners of the parent | ¥13 million |
| Net income per share | △1.56円 |
| Equity ratio | End of the current fiscal period 75 / End of previous period 69.2 |
| Total assets | ¥3,260 million |
| Net assets | ¥2,444 million |
| Cash and cash equivalents at end of period | ¥916,683 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%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥0 → ¥15（Not calculable (prior-year actual: ¥0)） |
| Shareholder Return Policy | 復配の目安として自己資本比率60％を超えること、今後も自己資本比率60％以上を維持することを掲げ、普通株式1株当たり15.00円の復配を予定している。 |
| Depreciation and amortization | ¥36,837 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Debt Forgiveness Gains ¥266 thousand / Extraordinary loss Business restructuring loss ¥10,894 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 | 第5回新株予約権について、令和8年1月1日から2月9日までに690個が権利行使され、69,000株を交付し、22百万円を調達した。 |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No (no target participants specified) |
| Issued Shares at Period-End | 6,288,000 |
| Treasury Shares at Period-End | 130,677 |
| Factors Behind Changes in Business Performance | 猛暑の長期化によるスキンケア製品・既存レギュラー製品の販売苦戦で減収となった一方、資材原料の値上がり一巡による原価率低下、経費節減、前年同期に計上した退職給付制度終了損がないこと、税金費用が少ないことにより利益が改善した。 |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesPayout ratioSegment revenueSegment profitRegional 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.猛暑が秋口まで続き、保湿効果のあるスキンケア製品や既存レギュラー製品の販売に影響した。一方、資材原料の値上がりが一巡して売上原価率が1.9ポイント低下し、経費使用方針に基づく予実管理と経費節減で販売費及び一般管理費も減少した。前年同期にあった退職給付制度終了損のような大きな特別損失がなく、税金費用も少ないことから、当期純利益は大幅増を予想している。
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.