Komori
Earnings5187CREATE MEDIC CO.,LTD.Electrical & Precision Instruments

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

Net sales for the nine months ended increased 4.1% year on year, while operating profit fell 44.2% and net profit fell 54.7%. The cost of sales ratio rose due to the weaker yen and other factors, while selling, general and administrative expenses increased due to efforts to strengthen the overseas business and M&A-related expenses.

Worth reading
40Recurring
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
44.2
% (year-on-year decline in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales10,467¥ millionYear on year +4.1%Progress 75.0%
Operating profit509¥ millionYear on year -44.2%Progress 67.0%
Ordinary income568¥ millionYear on year -34.8%Progress 71.0%
Net income attributable to owners of the parent301¥ millionYear on year -54.7%Progress 53.8%

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¥37.05
Financial position at period-end
Total assets19,831¥ million
of which net assets 16,148 ¥ millionEquity ratio 81.4%vs. prior year-end +0.3pt

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¥13,960 million (YoY +2.5%)
Operating profit¥760 million (YoY -24.4%)
Ordinary income¥800 million (YoY -19.0%)
Net income¥560 million (YoY -21.5%)
Annual Dividend Forecast¥45 → ¥47(+4.4%)
Factors Behind Changes in Business Performance

Net sales increased, led by direct sales, and new urology products performed well. Meanwhile, the cost of sales ratio rose due to the weaker yen and other factors, while selling, general and administrative expenses increased due to higher costs associated with strengthening the overseas business and M&A.

Disclosure regarding the going concern assumption

None

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Item Government grants / Amount ¥2,113 thousand / Extraordinary loss No
Depreciation and amortization¥467,351 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End9,664,327
Treasury Shares at Period-End1,704,726
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥10,467 million (YoY +4.1%)
Operating profit¥509 million (YoY -44.2%)
Ordinary income¥568 million (YoY -34.8%)
Profit attributable to owners of the parent¥301 million (YoY -54.7%)
Net income per share¥37.05
Equity ratioEnd of the current fiscal period 81.4 / End of previous period 81.1
Total assets¥19,831 million
Net assets¥16,148 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%) / Net income ¥560 million (YoY -21.5%)
Annual Dividend Forecast¥45 → ¥47(+4.4%)
Depreciation and amortization¥467,351 thousand
Breakdown of extraordinary income (loss)Extraordinary income Item Government grants / Amount ¥2,113 thousand / Extraordinary loss No
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End9,664,327
Treasury Shares at Period-End1,704,726
Factors Behind Changes in Business PerformanceNet sales increased, led by direct sales, and new urology products performed well. Meanwhile, the cost of sales ratio rose due to the weaker yen and other factors, while selling, general and administrative expenses increased due to higher costs associated with strengthening the overseas business and M&A.
Items this document does not state (14)
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 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.

Selling, general and administrative expenses increased due to the rise in the cost of sales ratio resulting from the weaker yen and other factors, as well as higher costs associated with strengthening the overseas business and M&A. Net sales increased, led by direct sales, with new urology products performing particularly well.

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 Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | CREATE MEDIC CO.,LTD. (5187) timely disclosure | Komori