Worth reading
53Recurring
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
29.5
Year-on-year revenue growth (%)Wording
Avoiding a definitive answer
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAPNet Sales295¥ millionYear on year +29.5%Progress 10.5%
Operating profit-238¥ million
Ordinary income-241¥ million
Net income attributable to owners of the parent-243¥ 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-¥39.92
Financial position at period-end
Total assets3,352¥ million
of which net assets 2,269 ¥ millionEquity ratio 67.7%vs. prior year-end -4.7pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,800 million (YoY +5.9%)
Operating profit¥330 million (YoY +69.1%)
Ordinary income¥330 million (YoY +81.4%)
Net income¥250 million (YoY +51.9%)
Annual Dividend Forecast¥15 → ¥15（0.0%）
Factors Behind Changes in Business Performance
Net sales increased, partly due to the impact of new products. The cost of sales ratio rose due to higher purchasing prices and the product mix, while selling, general and administrative expenses decreased by ¥1 million year on year as a result of budget-to-actual cost management based on the expense-use policy.
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 capital reduction without compensation, involving the transfer of ¥1,000 million in stated capital and ¥500 million in capital reserves to other capital surplus, became effective on 30 July 2026. The Company resolved to acquire and cancel 250,000 Class A preferred shares for a total of ¥506 million, with the scheduled acquisition date set for 25 August 2026. The Company also resolved to issue 15,000 Series 6 share acquisition rights through a third-party allotment. The potential number of shares is 1.5 million, and the estimated net proceeds are ¥578,466,325.
Impairment loss¥0 thousand
Breakdown of extraordinary income (loss)Extraordinary income Debt Forgiveness Gains ¥167 thousand / Extraordinary loss No recognition
Depreciation and amortization¥12,983 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no eligible attendees)
Issued Shares at Period-End6,414,000 shares
Treasury Shares at Period-End130,677 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥295 million (YoY +29.5%) |
| Operating profit | ¥-238 million |
| Ordinary income | ¥-241 million |
| Profit attributable to owners of the parent | ¥-243 million |
| Net income per share | -¥39.92 |
| Equity ratio | End of the current fiscal period 67.7% / End of previous period 72.4% |
| Total assets | ¥3,352 million |
| Net assets | ¥2,269 million |
| Full-year earnings forecast | Net Sales ¥2,800 million (YoY +5.9%) / Operating profit ¥330 million (YoY +69.1%) / Ordinary income ¥330 million (YoY +81.4%) / Net income ¥250 million (YoY +51.9%) |
| Annual Dividend Forecast | ¥15 → ¥15（0.0%） |
| Depreciation and amortization | ¥12,983 thousand |
| Impairment loss | ¥0 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Debt Forgiveness Gains ¥167 thousand / Extraordinary loss No recognition |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | A capital reduction without compensation, involving the transfer of ¥1,000 million in stated capital and ¥500 million in capital reserves to other capital surplus, became effective on 30 July 2026. The Company resolved to acquire and cancel 250,000 Class A preferred shares for a total of ¥506 million, with the scheduled acquisition date set for 25 August 2026. The Company also resolved to issue 15,000 Series 6 share acquisition rights through a third-party allotment. The potential number of shares is 1.5 million, and the estimated net proceeds are ¥578,466,325. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No (no eligible attendees) |
| Issued Shares at Period-End | 6,414,000 shares |
| Treasury Shares at Period-End | 130,677 shares |
| Factors Behind Changes in Business Performance | Net sales increased, partly due to the impact of new products. The cost of sales ratio rose due to higher purchasing prices and the product mix, while selling, general and administrative expenses decreased by ¥1 million year on year as a result of budget-to-actual cost management based on the expense-use policy. |
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment 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.Net sales increased due to the launch and expanded sales of new products. Although the cost of sales ratio rose due to higher purchasing prices and the product mix, selling, general and administrative expenses decreased by ¥1 million year on year as a result of budget-to-actual cost management based on the expense-use policy.
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.