Komori
Earnings4929ADJUVANT HOLDINGS CO.,LTD.Materials and Chemicals

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

First-quarter net sales increased 9.7% year on year, driven by salon-focused events and expanded sales of priority products. Operating income turned positive from the operating loss reported in the same period of the previous year, reflecting higher gross profit and lower selling, general and administrative expenses.

Worth reading
40Recurring
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
9.7
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter21 March 2026 to 20 June 2026ConsolidatedJapanese GAAP
Net Sales1,051Millions of yenYear on year +9.7%Progress 25.9%
Operating profit46Millions of yenProgress 92.0%
Ordinary income51Millions of yenProgress 98.1%
Net income attributable to owners of the parent61Millions of yenYear on year +442.7%Progress 254.2%

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¥7.66
Financial position at period-end
Total assets5,213Millions of yen
of which net assets 4,193 Millions of yenEquity ratio 80.4%vs. prior year-end -1.5pt

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.

Regional sales1,009 Millions of yen (YoY +11.4%), 42 Millions of yen (YoY -19.0%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,052 Millions of yen (YoY +6.3%)
Operating profit50 Millions of yen (YoY -70.2%)
Ordinary income52 Millions of yen (YoY -74.0%)
Net income24 Millions of yen (YoY -82.7%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥12 → ¥12(0.0%)
Factors Behind Changes in Business Performance

Net sales increased due to the salon invitation event, expanded sales of priority products, the launch of new products, and the rebranding of long-selling products. Operating income improved as a result of higher gross profit from increased net sales and other factors, as well as reductions in selling, general and administrative expenses, including advertising expenses.

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
Changes in the scope of consolidationThe number and names of companies newly included in or excluded from consolidation are Not disclosed (there were no material changes to the scope of consolidation during the period).
Breakdown of extraordinary income (loss)No extraordinary gains or losses were recorded in the current period (the extraordinary loss field is marked "—")
Depreciation and amortization¥20,028 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End8,043,600 shares
Treasury Shares at Period-End43,205 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered21 March 2026 to 20 June 2026
Net Sales1,051 Millions of yen (YoY +9.7%)
Operating profit46 Millions of yen
Ordinary income51 Millions of yen
Profit attributable to owners of the parent61 Millions of yen (YoY +442.7%)
Net income per share¥7.66
Equity ratioEnd of the current fiscal period 80.4% / End of previous period 81.9%
Total assets5,213 Millions of yen
Net assets4,193 Millions of yen
Full-year earnings forecastNet Sales 4,052 Millions of yen (YoY +6.3%) / Operating profit 50 Millions of yen (YoY -70.2%) / Ordinary income 52 Millions of yen (YoY -74.0%) / Net income 24 Millions of yen (YoY -82.7%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥12 → ¥12(0.0%)
Regional sales1,009 Millions of yen (YoY +11.4%), 42 Millions of yen (YoY -19.0%)
Depreciation and amortization¥20,028 thousand
Breakdown of extraordinary income (loss)No extraordinary gains or losses were recorded in the current period (the extraordinary loss field is marked "—")
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationThe number and names of companies newly included in or excluded from consolidation are Not disclosed (there were no material changes to the scope of consolidation during the period).
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End8,043,600 shares
Treasury Shares at Period-End43,205 shares
Factors Behind Changes in Business PerformanceNet sales increased due to the salon invitation event, expanded sales of priority products, the launch of new products, and the rebranding of long-selling products. Operating income improved as a result of higher gross profit from increased net sales and other factors, as well as reductions in selling, general and administrative expenses, including advertising expenses.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlogImpairment lossMaterial 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 sought to improve the motivation of business partners through its first salon invitation event in 6 years and focused on expanding sales of priority products. As a result, proposals from distributors to salons and from salons to consumers increased. On the earnings front, higher gross profit resulting from increased net sales and other factors, along with reductions in selling, general and administrative expenses, including advertising expenses, contributed to the improvement.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | ADJUVANT HOLDINGS CO.,LTD. (4929) timely disclosure | Komori