Worth reading
27Immaterial
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
2
¥100 million (year-on-year increase in ordinary income in FY2025)Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Presentation materials for financial resultsFY20253 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales91.4 Hundreds of millions of yen0.0%
Operating profit5.3 Hundreds of millions of yen+59.6%
Ordinary income5.8 Hundreds of millions of yen+55.6%
Net income¥4 100 million +27.5%net income attributable to owners of the parent
Full-year earnings forecast
Net Sales
96 Hundreds of millions of yen
Operating profit
5.1 Hundreds of millions of yen
Ordinary income
5.3 Hundreds of millions of yen
Profit attributable to owners of the parent
3.3 Hundreds of millions of yen
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
FY2025 ordinary income
Fiscal 2024 results
3.8 Hundreds of millions of yen
Sales Volume Variance
-0.5 Hundreds of millions of yen
Selling price variance
1.1 Hundreds of millions of yen
Variable Cost Unit Price Variance
-0.5 Hundreds of millions of yen
Manufacturing Fixed Costs
0.6 Hundreds of millions of yen
Inventory-related factors
1.8 Hundreds of millions of yen
Selling, general and administrative expenses
-0.6 Hundreds of millions of yen
Other
0.1 Hundreds of millions of yen
FY2025 actual
5.8 Hundreds of millions of yen
FY2026 Ordinary Income Forecast
FY2025 actual
5.8 Hundreds of millions of yen
Sales Volume Variance
1.6 Hundreds of millions of yen
Selling price variance
1.2 Hundreds of millions of yen
Variable Cost Unit Price Variance
0.1 Hundreds of millions of yen
Manufacturing Fixed Costs
-1.2 Hundreds of millions of yen
Inventory-related factors
-0.6 Hundreds of millions of yen
Selling, general and administrative expenses
-1 Hundreds of millions of yen
Other
-0.6 Hundreds of millions of yen
FY2026 forecast
5.3 Hundreds of millions of yen
Annual Dividend
FY2025
Annual
¥100
FY2026 forecast
Annual
¥100
Payout ratio
FY202571.6 %
FY2026 forecast88.2 %
DOE
FY20252.3 %
FY2026 forecast2.3 %
| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | FY2025 |
| Net Sales | 91.4 Hundreds of millions of yen (YoY 0.0%) |
| Operating profit | 5.3 Hundreds of millions of yen (YoY +59.6%) |
| Ordinary income | 5.8 Hundreds of millions of yen (YoY +55.6%) |
| Net income | ¥4 100 million (net income attributable to owners of the parent) (YoY +27.5%) |
| Full-year earnings forecast | Net Sales 96 Hundreds of millions of yen / Operating profit 5.1 Hundreds of millions of yen / Ordinary income 5.3 Hundreds of millions of yen / Profit attributable to owners of the parent 3.3 Hundreds of millions of yen |
| Breakdown of Factors Affecting the Change | FY2025 ordinary income Fiscal 2024 results 3.8 Hundreds of millions of yen / Sales Volume Variance -0.5 Hundreds of millions of yen / Selling price variance 1.1 Hundreds of millions of yen / Variable Cost Unit Price Variance -0.5 Hundreds of millions of yen / Manufacturing Fixed Costs 0.6 Hundreds of millions of yen / Inventory-related factors 1.8 Hundreds of millions of yen / Selling, general and administrative expenses -0.6 Hundreds of millions of yen / Other 0.1 Hundreds of millions of yen / FY2025 actual 5.8 Hundreds of millions of yen / FY2026 Ordinary Income Forecast FY2025 actual 5.8 Hundreds of millions of yen / Sales Volume Variance 1.6 Hundreds of millions of yen / Selling price variance 1.2 Hundreds of millions of yen / Variable Cost Unit Price Variance 0.1 Hundreds of millions of yen / Manufacturing Fixed Costs -1.2 Hundreds of millions of yen / Inventory-related factors -0.6 Hundreds of millions of yen / Selling, general and administrative expenses -1 Hundreds of millions of yen / Other -0.6 Hundreds of millions of yen / FY2026 forecast 5.3 Hundreds of millions of yen |
| Annual Dividend | FY2025 Annual ¥100 / FY2026 forecast Annual ¥100 |
| Payout ratio | FY2025 71.6 % / FY2026 forecast 88.2 % / DOE FY2025 2.3 % / FY2026 forecast 2.3 % |
Items this document does not state (21)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planSegment resultsKey KPIsUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives
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.In FY2025, higher inventory levels, strengthened cost reductions and the optimization of selling prices boosted profit. Negative factors included higher costs resulting from soaring raw material prices and wage improvements, as well as the removal of aging equipment. In FY2026, sales volumes and selling prices in the Functional Materials Business are expected to increase, while expenses such as personnel costs and depreciation are also expected to rise.
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.