Komori

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 [IFRS] (Consolidated)

For the interim period of the fiscal year ending January 2027, revenue, operating profit and interim profit attributable to owners of the parent exceeded the same period of the previous year, resulting in higher revenue and profit. The full-year earnings forecast and annual dividend forecast remain unchanged from the latest published figures.

Worth reading
46Recurring
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
14.8
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 February 2026 to 31 July 2026ConsolidatedIFRS
Net Sales10,258Millions of yenYear on year +14.8%Progress 49.8%
Operating profit3,503Millions of yenYear on year +21.4%Progress 51.5%
Ordinary income3,311Millions of yenYear on year +21.4%Progress 50.9%
Net income attributable to owners of the parent2,241Millions of yenYear on year +28.5%Progress 50.9%

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¥92.67
Financial position at period-end
Total assets41,177Millions of yen
of which net assets 19,506 Millions of yenEquity ratio 47.4%vs. prior year-end +1.8pt

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+2,776
Investment-247
Financials-2,000
Net change+529

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period3,617 Millions of yen
Segment revenue金子眼鏡 7,061 Millions of yen (YoY +20.2%), フォーナインズ 3,196 Millions of yen (YoY +4.5%)
Segment profit金子眼鏡 2,794 Millions of yen (YoY +25.6%), フォーナインズ 970 Millions of yen (YoY +2.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales20,600 Millions of yen (YoY +10.5%)
Operating profit6,800 Millions of yen (YoY +14.2%)
Ordinary income6,500 Millions of yen (YoY +15.6%)
Net income4,400 Millions of yen (YoY +16.3%)
Annual Dividend Forecast¥84 → ¥86
Factors Behind Changes in Business Performance

Higher per-set unit prices through new store openings in Japan and overseas and revisions to frame selling prices, among other measures, as well as the capture of increasingly diverse inbound demand. At Four Nines, some overseas wholesale sales were carried over to the following quarter, and temporary delivery delays at partner factories had an impact.

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 Not disclosed
Changes in the scope of consolidationNo significant changes
Material subsequent eventsNo applicable matters.
Depreciation and amortization1,006 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End24,244,460 shares
Treasury Shares at Period-End80 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 February 2026 to 31 July 2026
Net Sales10,258 Millions of yen (YoY +14.8%)
Operating profit3,503 Millions of yen (YoY +21.4%)
Ordinary income3,311 Millions of yen (YoY +21.4%)
Profit attributable to owners of the parent2,241 Millions of yen (YoY +28.5%)
Net income per share¥92.67
Equity ratioEnd of the current fiscal period 47.4 / End of previous period 45.6
Total assets41,177 Millions of yen
Net assets19,506 Millions of yen
Cash flows from operating activities2,776 Millions of yen
Cash flows from investing activities-247 Millions of yen
Cash flows from financing activities-2,000 Millions of yen
Cash and cash equivalents at end of period3,617 Millions of yen
Full-year earnings forecastNet Sales 20,600 Millions of yen (YoY +10.5%) / Operating profit 6,800 Millions of yen (YoY +14.2%) / Ordinary income 6,500 Millions of yen (YoY +15.6%) / Net income 4,400 Millions of yen (YoY +16.3%)
Annual Dividend Forecast¥84 → ¥86
Segment revenue金子眼鏡 7,061 Millions of yen (YoY +20.2%), フォーナインズ 3,196 Millions of yen (YoY +4.5%)
Segment profit金子眼鏡 2,794 Millions of yen (YoY +25.6%), フォーナインズ 970 Millions of yen (YoY +2.6%)
Depreciation and amortization1,006 Millions of yen
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 Not disclosed
Changes in the scope of consolidationNo significant changes
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End24,244,460 shares
Treasury Shares at Period-End80 shares
Factors Behind Changes in Business PerformanceHigher per-set unit prices through new store openings in Japan and overseas and revisions to frame selling prices, among other measures, as well as the capture of increasingly diverse inbound demand. At Four Nines, some overseas wholesale sales were carried over to the following quarter, and temporary delivery delays at partner factories had an impact.
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout 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 pursued new store openings in Japan and overseas, higher per-set unit prices through revisions to frame selling prices and other measures, and the capture of increasingly diverse inbound demand. Both the Kaneko Optical and Four Nines brands received 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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 [IFRS] (Consolidated) | Japan Eyewear Holdings Co.,Ltd. (5889) timely disclosure | Komori