Komori

Summary of Financial Results for the First Quarter of the Fiscal Year Ending January 2027 [IFRS] (Consolidated)

In the first quarter of the fiscal year ending January 2027, revenue increased 15.8% year on year and operating profit increased 28.5%, resulting in higher revenue and profit. Both the Kaneko Optical and Four Nines businesses reported higher revenue and profit, while Four Nines' overseas wholesale sales fell below the prior-year level due to the carryover of some revenue recognition and delivery delays.

Worth reading
38Recurring
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
28.5
% (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 February 2026–30 April 2026ConsolidatedIFRS
Net Sales4,854¥ millionYear on year +15.8%Progress 23.6%
Operating profit1,680¥ millionYear on year +28.5%Progress 24.7%
Ordinary income1,571¥ millionYear on year +27.9%Progress 24.2%
Net income attributable to owners of the parent1,066¥ millionYear on year +36.2%Progress 24.2%

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¥44.14
Financial position at period-end
Total assets39,678¥ million
of which net assets 18,288 ¥ millionEquity ratio 46.1%vs. prior year-end +0.5pt

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.

Cash inflows and outflows
Operating+813
Investment-221
Financials-1,334
Net change-742

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¥2,331 million
Segment revenueKaneko Optical business ¥3,434 million (YoY +20.3%), Four Nines business ¥1,419 million (YoY +6.2%)
Segment profitKaneko Optical business ¥1,385 million (YoY +28.8%), Four Nines business ¥383 million (YoY +9.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales20,600 (YoY +10.5%)
Operating profit6,800 (YoY +14.2%)
Ordinary income6,500 (YoY +15.6%)
Net income4,400 (YoY +16.3%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥84 → ¥86(+2.4%)
Factors Behind Changes in Business Performance

Promotion of new store openings in Japan and overseas, higher per-set prices through reviews of frame selling prices and other measures, and the steady capture of diversifying inbound demand.

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 Not disclosed
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsNot applicable.
Depreciation and amortization¥492 million (depreciation and amortization)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End24,200,260 shares
Treasury Shares at Period-End80 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 February 2026–30 April 2026
Net Sales¥4,854 million (YoY +15.8%)
Operating profit¥1,680 million (YoY +28.5%)
Ordinary income¥1,571 million (YoY +27.9%)
Profit attributable to owners of the parent¥1,066 million (YoY +36.2%)
Net income per share¥44.14
Equity ratioEnd of the current fiscal period 46.1 / End of previous period 45.6
Total assets¥39,678 million
Net assets¥18,288 million
Cash flows from operating activities¥813 million
Cash flows from investing activities¥-221 million
Cash flows from financing activities¥-1,334 million
Cash and cash equivalents at end of period¥2,331 million
Full-year earnings forecastNet Sales 20,600 (YoY +10.5%) / Operating profit 6,800 (YoY +14.2%) / Ordinary income 6,500 (YoY +15.6%) / Net income 4,400 (YoY +16.3%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥84 → ¥86(+2.4%)
Segment revenueKaneko Optical business ¥3,434 million (YoY +20.3%), Four Nines business ¥1,419 million (YoY +6.2%)
Segment profitKaneko Optical business ¥1,385 million (YoY +28.8%), Four Nines business ¥383 million (YoY +9.2%)
Depreciation and amortization¥492 million (depreciation and amortization)
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 Not disclosed
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End24,200,260 shares
Treasury Shares at Period-End80 shares
Factors Behind Changes in Business PerformancePromotion of new store openings in Japan and overseas, higher per-set prices through reviews of frame selling prices and other measures, and the steady capture of diversifying inbound demand.
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)

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 identified the promotion of new store openings in Japan and overseas, higher per-set prices resulting from reviews of frame selling prices and other measures, and the steady capture of diversifying inbound demand as the main factors behind its results. It also stated that both brands had received strong support from customers in Japan and overseas.

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 First Quarter of the Fiscal Year Ending January 2027 [IFRS] (Consolidated) | Japan Eyewear Holdings Co.,Ltd. (5889) timely disclosure | Komori