Worth reading
51Recurring
Scored from 5 of 6 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
-55.2
% (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年7月1日〜2025年12月31日ConsolidatedJapanese GAAPNet Sales659¥ millionYear on year -3.7%Progress 41.2%
Operating profit46¥ millionYear on year -55.2%Progress 15.3%
Ordinary income47¥ millionYear on year -50.3%Progress 15.7%
Net income attributable to owners of the parent43¥ millionYear on year -52.9%Progress 16.5%
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 share7.74円
Financial position at period-end
Total assets2,137¥ million
of which net assets 1,807 ¥ millionEquity ratio 84.6%vs. prior year-end +5.0pt
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-203,647
Investment-50,381
Financials-134,566
Net change-388,594
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥1,208,566 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,600 million (YoY +10.0%)
Operating profit¥300 million (YoY +20.2%)
Ordinary income¥300 million (YoY +24.5%)
Net income¥260 million (YoY +1.4%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥15.00 → ¥18.00（+20.0%）
Factors Behind Changes in Business Performance
バイオものづくり支援サービスと機能性素材開発支援サービスは増収となった一方、ライフサイエンス研究支援サービスは、米国での政府閉鎖、製薬企業案件の第3四半期以降へのずれ込み、食品企業の大型案件の端境期などにより減収となった。新規測定機の導入・省人化投資による減価償却費増加や賃上げによる人件費増も利益を押し下げた。報告セグメントは2セグメントから単一セグメントへ変更された。
Disclosure regarding the going concern assumption
None (no matters applicable to the note on going concern)
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 No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥17,993 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥55,902 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End5,919,797
Treasury Shares at Period-End292,218
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年7月1日〜2025年12月31日 |
| Net Sales | ¥659 million (YoY -3.7%) |
| Operating profit | ¥46 million (YoY -55.2%) |
| Ordinary income | ¥47 million (YoY -50.3%) |
| Profit attributable to owners of the parent | ¥43 million (YoY -52.9%) |
| Net income per share | 7.74円 |
| Equity ratio | End of the current fiscal period 84.6 / End of previous period 79.6 |
| Total assets | ¥2,137 million |
| Net assets | ¥1,807 million |
| Cash flows from operating activities | ¥-203,647 thousand |
| Cash flows from investing activities | ¥-50,381 thousand |
| Cash flows from financing activities | ¥-134,566 thousand |
| Cash and cash equivalents at end of period | ¥1,208,566 thousand |
| Full-year earnings forecast | Net Sales ¥1,600 million (YoY +10.0%) / Operating profit ¥300 million (YoY +20.2%) / Ordinary income ¥300 million (YoY +24.5%) / Net income ¥260 million (YoY +1.4%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥15.00 → ¥18.00（+20.0%） |
| Depreciation and amortization | ¥55,902 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on reversal of subscription rights to shares ¥17,993 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | None (no matters applicable to the note on going concern) |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 / Excluded 0 / Company name None |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors and analysts |
| Issued Shares at Period-End | 5,919,797 |
| Treasury Shares at Period-End | 292,218 |
| Factors Behind Changes in Business Performance | バイオものづくり支援サービスと機能性素材開発支援サービスは増収となった一方、ライフサイエンス研究支援サービスは、米国での政府閉鎖、製薬企業案件の第3四半期以降へのずれ込み、食品企業の大型案件の端境期などにより減収となった。新規測定機の導入・省人化投資による減価償却費増加や賃上げによる人件費増も利益を押し下げた。報告セグメントは2セグメントから単一セグメントへ変更された。 |
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment 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.米国売上が政府閉鎖の影響などで減少したこと、製薬企業の大型案件が第3四半期以降にずれ込んだこと、食品企業の大型案件が端境期となったことなどで売上高が減少しました。また、新規測定機の導入や省人化投資による減価償却費の増加、賃上げなどによる人件費増で製造原価が増加しました。
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.