Worth reading
56In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
85.7
Year-on-year rate of decrease in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (standalone)Japanese GAAPNet Sales1,172¥ millionYear on year +17.1%Progress 45.1%
Operating profit9¥ millionYear on year -85.7%Progress 5.0%
Ordinary income9¥ millionYear on year -86.2%Progress 5.1%
Net income attributable to owners of the parent21¥ millionYear on year -54.9%Progress 15.3%
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¥4.28
Financial position at period-end
Total assets2,208¥ million
of which net assets 1,305 ¥ millionEquity ratio 59.1%vs. prior year-end +2.6pt
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+94,400
Investment-215,060
Financials+200,000
Net change+79,340
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¥1,272,150 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,600 million (YoY +19.2%)
Operating profit¥180 million (YoY +85.5%)
Ordinary income¥178 million (YoY +79.4%)
Net income¥137 million (YoY +84.3%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥2,600 million / Operating profit Not disclosed → ¥180 million / Ordinary income Not disclosed → ¥178 million / Net income Not disclosed → ¥137 million
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
Increase in selling, general and administrative expenses due to one-time costs associated with the office relocation and other factors
Disclosure regarding the going concern assumption
There are 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
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥454 thousand, Gain on settlement of lease and guarantee deposits ¥21,450 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥66,785 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End4,916,000 shares
Treasury Shares at Period-End42 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥1,172 million (YoY +17.1%) |
| Operating profit | ¥9 million (YoY -85.7%) |
| Ordinary income | ¥9 million (YoY -86.2%) |
| Profit attributable to owners of the parent | ¥21 million (YoY -54.9%) |
| Net income per share | ¥4.28 |
| Equity ratio | End of the current fiscal period 59.1 / End of previous period 56.5 |
| Total assets | ¥2,208 million |
| Net assets | ¥1,305 million |
| Cash flows from operating activities | ¥94,400 thousand |
| Cash flows from investing activities | ¥-215,060 thousand |
| Cash flows from financing activities | ¥200,000 thousand |
| Cash and cash equivalents at end of period | ¥1,272,150 thousand |
| Full-year earnings forecast | Net Sales ¥2,600 million (YoY +19.2%) / Operating profit ¥180 million (YoY +85.5%) / Ordinary income ¥178 million (YoY +79.4%) / Net income ¥137 million (YoY +84.3%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥2,600 million / Operating profit Not disclosed → ¥180 million / Ordinary income Not disclosed → ¥178 million / Net income Not disclosed → ¥137 million |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥66,785 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of fixed assets ¥454 thousand, Gain on settlement of lease and guarantee deposits ¥21,450 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | There are no applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Not disclosed |
| Issued Shares at Period-End | 4,916,000 shares |
| Treasury Shares at Period-End | 42 shares |
| Factors Behind Changes in Business Performance | Increase in selling, general and administrative expenses due to one-time costs associated with the office relocation and other factors |
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges 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.Selling, general and administrative expenses increased due to one-time costs associated with the office relocation and other factors.
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.