Komori
Earnings5187CREATE MEDIC CO.,LTD.Electrical Equipment and Precision Instruments

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending December 2026, net sales increased 5.6%, driven in part by new urology products, while operating profit decreased 38.6% due to a higher cost of sales ratio resulting from the weaker yen and increased expenses for developing new overseas markets. The full-year operating profit forecast has been revised to ¥760 million, down 24.4% year on year, but the pre-revision figure is not stated in this financial results briefing.

Worth reading
52Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
38.6
% (year-on-year decline in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales6,932¥ millionYear on year +5.6%Progress 49.7%
Operating profit336¥ millionYear on year -38.6%Progress 44.2%
Ordinary income398¥ millionYear on year -24.2%Progress 49.8%
Net income attributable to owners of the parent260¥ millionYear on year -37.0%

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¥31.63
Financial position at period-end
Total assets20,140¥ million
of which net assets 16,489 ¥ millionEquity ratio 81.9%vs. prior year-end +0.8pt

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 inflows and outflows
Operating+494
Investment-118
Financials-680
Net change-304

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥4,936 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥13,960 million (YoY +2.5%)
Operating profit¥760 million (YoY -24.4%)
Ordinary income¥800 million (YoY -19.0%)
Profit attributable to owners of the parent¥560 million (YoY -21.5%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥13,960 million / Operating profit Not disclosed → ¥760 million / Ordinary income Not disclosed → ¥800 million / Profit attributable to owners of the parent Not disclosed → ¥560 million
Annual Dividend Forecast45 yen and sen → 47 yen and sen(+4.4%)
Factors Behind Changes in Business Performance

Net sales increased, driven mainly by direct sales, with new urology products performing particularly well. However, operating profit, ordinary profit and net income attributable to owners of the parent all declined due to the higher cost of sales ratio resulting from the weaker yen and increased expenses for developing new overseas markets.

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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Subsidy Income ¥1,859 thousand / Extraordinary loss No
Depreciation and amortization¥308 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End9,664,327
Treasury Shares at Period-End1,647,294
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥6,932 million (YoY +5.6%)
Operating profit¥336 million (YoY -38.6%)
Ordinary income¥398 million (YoY -24.2%)
Profit attributable to owners of the parent¥260 million (YoY -37.0%)
Net income per share¥31.63
Equity ratioEnd of the current fiscal period 81.9 / End of previous period 81.1
Total assets¥20,140 million
Net assets¥16,489 million
Cash flows from operating activities¥494 million
Cash flows from investing activities¥-118 million
Cash flows from financing activities¥-680 million
Cash and cash equivalents at end of period¥4,936 million
Full-year earnings forecastNet Sales ¥13,960 million (YoY +2.5%) / Operating profit ¥760 million (YoY -24.4%) / Ordinary income ¥800 million (YoY -19.0%) / Profit attributable to owners of the parent ¥560 million (YoY -21.5%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥13,960 million / Operating profit Not disclosed → ¥760 million / Ordinary income Not disclosed → ¥800 million / Profit attributable to owners of the parent Not disclosed → ¥560 million
Annual Dividend Forecast45 yen and sen → 47 yen and sen(+4.4%)
Depreciation and amortization¥308 million
Breakdown of extraordinary income (loss)Extraordinary income Subsidy Income ¥1,859 thousand / Extraordinary loss No
Disclosure regarding the going concern assumptionNo applicable matters.
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 consolidationNew 0 / Excluded 0 / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End9,664,327
Treasury Shares at Period-End1,647,294
Factors Behind Changes in Business PerformanceNet sales increased, driven mainly by direct sales, with new urology products performing particularly well. However, operating profit, ordinary profit and net income attributable to owners of the parent all declined due to the higher cost of sales ratio resulting from the weaker yen and increased expenses for developing new overseas markets.
Items this document does not state (9)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders 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.

Net sales increased, driven mainly by direct sales, with new urology products performing particularly well. Profit declined because the weaker yen increased the cost of sales ratio and expenses for developing new overseas markets also rose.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | CREATE MEDIC CO.,LTD. (5187) timely disclosure | Komori