Komori
Earnings7388FP Partner Inc.Financials (excluding banks)

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Non-consolidated)

Cumulative sales for the first 3 quarters fell 3.8% year on year, while operating profit declined 30.8%, marking a continued decrease in both revenue and profit. The full-year forecast was unchanged, as was the annual dividend forecast at ¥94.

Worth reading
52Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
30.8
% (year-on-year decline in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 December 2025 to 31 August 2026Non-consolidated (standalone)Japanese GAAP
Net Sales23,427¥ millionYear on year -3.8%Progress 73.7%
Operating profit1,543¥ millionYear on year -30.8%Progress 67.1%
Ordinary income1,671¥ millionYear on year -30.1%Progress 69.1%
Net income attributable to owners of the parent1,094¥ millionYear on year -28.4%Progress 67.7%

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¥47.44
Financial position at period-end
Total assets16,634¥ million
of which net assets 10,374 ¥ millionEquity ratio 62.3%vs. prior year-end -1.9pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥31,793 million (YoY -1.0%)
Operating profit¥2,300 million (YoY -22.9%)
Ordinary income¥2,417 million (YoY -23.3%)
Net income¥1,617 million (YoY -20.8%)
Annual Dividend Forecast¥94 → ¥94(0.0%)
Factors Behind Changes in Business Performance

Sales of single-premium products were strong, while the sales mix of level-premium products declined, restraining the recognition of business quality support payments. The company also increased its sales staff, developed business partnerships and acquired contracts.

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 Yes修正再表示 No
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Current period: No applicable items (extraordinary loss: "-")
Depreciation and amortization¥459,185 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for investors and analysts)
Issued Shares at Period-End23,272,000 shares
Treasury Shares at Period-End197,941 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 December 2025 to 31 August 2026
Net Sales¥23,427 million (YoY -3.8%)
Operating profit¥1,543 million (YoY -30.8%)
Ordinary income¥1,671 million (YoY -30.1%)
Profit attributable to owners of the parent¥1,094 million (YoY -28.4%)
Net income per share¥47.44
Equity ratioEnd of the current fiscal period 62.3 / End of previous period 64.2
Total assets¥16,634 million
Net assets¥10,374 million
Full-year earnings forecastNet Sales ¥31,793 million (YoY -1.0%) / Operating profit ¥2,300 million (YoY -22.9%) / Ordinary income ¥2,417 million (YoY -23.3%) / Net income ¥1,617 million (YoY -20.8%)
Annual Dividend Forecast¥94 → ¥94(0.0%)
Depreciation and amortization¥459,185 thousand
Breakdown of extraordinary income (loss)Current period: No applicable items (extraordinary loss: "-")
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate Yes / Restatement No
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for investors and analysts)
Issued Shares at Period-End23,272,000 shares
Treasury Shares at Period-End197,941 shares
Factors Behind Changes in Business PerformanceSales of single-premium products were strong, while the sales mix of level-premium products declined, restraining the recognition of business quality support payments. The company also increased its sales staff, developed business partnerships and acquired contracts.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidation

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.

Sales of single-premium products were strong, while the sales mix of level-premium products declined, restraining the recognition of business quality support payments. The company is also pursuing measures including increasing its sales staff, developing business partnerships and acquiring contracts.

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 Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Non-consolidated) | FP Partner Inc. (7388) timely disclosure | Komori