Worth reading
78Important
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
37
¥ millions (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationFirst quarter of the fiscal year ending December 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥970 million-1.0%
Operating profit¥17 million
Ordinary income¥20 million
Net income¥-113 million
Gross Profit Margin34.9 %
Selling, general and administrative expenses¥321 million
Results for the three months of the current quarter
Net Sales
¥970 million
Operating profit
¥17 million
Ordinary income
¥20 million
Quarterly net loss attributable to owners of the parent
¥-113 million
Full-year earnings forecast
Net Sales
¥2,400 million
Operating profit
¥120 million
Ordinary income
¥130 million
Net income or loss attributable to owners of the parent
¥-25 million
Net income/loss per share
¥-2.44
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales40.4%
Operating profit14.6%
Ordinary income15.7%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Earnings contribution from the A-COMS business¥25 million
- Reduction in losses from the toy sales business¥10 million
- Intersegment adjustments and other factors¥1 million
New initiatives
- Deconsolidation of the toy sales business through the transfer of shares in ペリカン
- Expansion into markets surrounding A-COMS by leveraging the capital and business alliance with クオンタムリープ
- Execution of a memorandum of understanding for a business alliance with REMED and consideration of introducing magnetic stimulation therapy technology
- Expansion of A-COMS through collaboration with Atra Gauge, BrainTech, gait sensing, NEC and others
Key KPIsA metric the company considers important as a management benchmark.
- A-COMS business net sales¥596 millionYear on year against the same period last year+3.0%
- Atra billing service revenue¥151 millionYear on year against the same period last year+4.4%
- Honetsugi chain revenue¥136 millionYear on year against the same period last year+7.5%
- Care support revenue¥106 millionYear on year against the same period last year+4.5%
- HONEY-STYLE revenue¥23 millionYear on year against the same period last year+40.5%
- A-COMS implementation track record3,000 clinics
Segment results
A-COMS business
Net Sales
¥596 million
Year on year against the same period last year+3.0%
Segment profit
¥23 million
Toy Retail Business
Net Sales
¥373 million
Year on year against the same period last year△6.7%
Segment loss
¥-7 million
Total (before adjustments)
Net Sales
¥970 million
Year on year against the same period last year△1.0%
Segment profit
¥18 million
Financial targets
Equity ratio
Actual results41.1%→46.8%
Change+5.7pt
Market Size / Share
- Domestic acupuncture and osteopathic clinic marketScaleApproximately 50,000 clinics
- A-COMS implementation track recordApproximately 3,000 clinics
- Mouthpiece marketScale¥100 billion (forecast for 2030)Growth rateCAGR 30%
Number of employees
Number of Employees73 People
Record dateEnd of March 2026
Capital expenditures
6 Millions of yen increase in intangible fixed assets
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending December 2026 |
| Net Sales | ¥970 million (YoY -1.0%) |
| Operating profit | ¥17 million |
| Ordinary income | ¥20 million |
| Net income | ¥-113 million |
| Gross Profit Margin | 34.9 % |
| Selling, general and administrative expenses | ¥321 million |
| Results for the three months of the current quarter | Net Sales ¥970 million / Operating profit ¥17 million / Ordinary income ¥20 million / Quarterly net loss attributable to owners of the parent ¥-113 million |
| Full-year earnings forecast | Net Sales ¥2,400 million / Operating profit ¥120 million / Ordinary income ¥130 million / Net income or loss attributable to owners of the parent ¥-25 million / Net income/loss per share ¥-2.44 |
| Progress against full-year forecast | Net Sales 40.4% / Operating profit 14.6% / Ordinary income 15.7% |
| Segment results | A-COMS business Net Sales ¥596 million / Year on year against the same period last year +3.0% / Segment profit ¥23 million / Toy Retail Business Net Sales ¥373 million / Year on year against the same period last year △6.7% / Segment loss ¥-7 million / Total (before adjustments) Net Sales ¥970 million / Year on year against the same period last year △1.0% / Segment profit ¥18 million |
| Breakdown of Factors Affecting the Change | Factors Earnings contribution from the A-COMS business / Amount ¥25 million, Factors Reduction in losses from the toy sales business / Amount ¥10 million, Factors Intersegment adjustments and other factors / Amount ¥1 million |
| Key KPIs | Indicator name A-COMS business net sales / Value ¥596 million / Year on year against the same period last year +3.0%, Indicator name Atra billing service revenue / Value ¥151 million / Year on year against the same period last year +4.4%, Indicator name Honetsugi chain revenue / Value ¥136 million / Year on year against the same period last year +7.5%, Indicator name Care support revenue / Value ¥106 million / Year on year against the same period last year +4.5%, Indicator name HONEY-STYLE revenue / Value ¥23 million / Year on year against the same period last year +40.5%, Indicator name A-COMS implementation track record / Value 3,000 clinics / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 73 People / Record date End of March 2026 / Change during the period Not disclosed / Hiring plan Not disclosed |
| Financial targets | Equity ratio Actual results 41.1%→46.8% / Change +5.7pt |
| Capital expenditures | 6 Millions of yen (increase in intangible fixed assets) |
| Market Size / Share | Market Domestic acupuncture and osteopathic clinic market / Scale Approximately 50,000 clinics, Indicator A-COMS implementation track record / Value Approximately 3,000 clinics, Market Mouthpiece market / Scale ¥100 billion (forecast for 2030) / Growth rate CAGR 30% |
| New initiatives | Deconsolidation of the toy sales business through the transfer of shares in ペリカン, Expansion into markets surrounding A-COMS by leveraging the capital and business alliance with クオンタムリープ, Execution of a memorandum of understanding for a business alliance with REMED and consideration of introducing magnetic stimulation therapy technology, Expansion of A-COMS through collaboration with Atra Gauge, BrainTech, gait sensing, NEC and others |
Items this document does not state (12)
Operating profit marginSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders received and order backlogKey points of the Q&A
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 return to operating profitability was driven by higher profit in the A-COMS business, growth in revenue from high-margin equipment and subscription services, lower SG&A expenses, and reduced losses in the toy sales business. The full-year forecast was revised to reflect the deconsolidation resulting from the transfer of shares in ペリカン, improved earnings power in the A-COMS business, the elimination of losses at ペリカン, and the recognition of a ¥130 million loss on the sale of shares in an affiliated company.
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.