Komori
Earnings7447NAGAILEBEN Co.,Ltd.Trading & Wholesale

Consolidated Financial Results for the Nine Months Ended August 2026 (Japanese GAAP)

Cumulative third-quarter net sales and profit were below the year-earlier period. The full-year earnings forecast was unchanged, while the annual dividend forecast for the current fiscal year was set at ¥70, down from the previous fiscal year's actual dividend of ¥100.

Worth reading
47Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-0.7
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026ConsolidatedJapanese GAAP
Net Sales13,267¥ millionYear on year -0.7%Progress 73.7%
Operating profit2,813¥ millionYear on year -3.5%Progress 69.9%
Ordinary income2,958¥ millionYear on year -1.2%Progress 70.4%
Net income attributable to owners of the parent2,046¥ millionYear on year -1.0%

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¥67.86
Financial position at period-end
Total assets42,725¥ million
of which net assets 39,424 ¥ millionEquity ratio 92.3%vs. prior year-end -0.2pt

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¥18,000 million (YoY +6.0%)
Operating profit¥4,025 million (YoY +12.3%)
Ordinary income¥4,200 million (YoY +13.3%)
Profit attributable to owners of the parent¥2,900 million (YoY +12.7%)
Revision to Earnings ForecastNet Sales No / Operating profit No / Ordinary income No / Profit attributable to owners of the parent No
Annual Dividend Forecast¥100 → ¥70
Factors Behind Changes in Business Performance

Demand for patient wear weakened in peripheral markets, and some renewal projects were delayed, while net sales increased for surgical wear and in overseas markets. The Company pursued cost reductions through price revisions, lower overseas logistics costs and a higher proportion of overseas production.

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 No
Changes in the scope of consolidationAdded 0 companies; removed 0 companies.
Material subsequent eventsAt a meeting of the Board of Directors held on 29 June 2026, the Company resolved to acquire up to 600,000 shares of treasury stock through market purchases from 30 June 2026 to 31 October 2026, with an aggregate acquisition price capped at ¥1 billion.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥10,436 thousand / Extraordinary loss Loss on disposal and sale of non-current assets ¥156 thousand
Depreciation and amortization¥220,685 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End30,736,000
Treasury Shares at Period-End766,526
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025 to 31 May 2026
Net Sales¥13,267 million (YoY -0.7%)
Operating profit¥2,813 million (YoY -3.5%)
Ordinary income¥2,958 million (YoY -1.2%)
Profit attributable to owners of the parent¥2,046 million (YoY -1.0%)
Net income per share¥67.86
Equity ratioEnd of the current fiscal period 92.3 / End of previous period 92.5
Total assets¥42,725 million
Net assets¥39,424 million
Full-year earnings forecastNet Sales ¥18,000 million (YoY +6.0%) / Operating profit ¥4,025 million (YoY +12.3%) / Ordinary income ¥4,200 million (YoY +13.3%) / Profit attributable to owners of the parent ¥2,900 million (YoY +12.7%)
Revision to Earnings ForecastNet Sales No / Operating profit No / Ordinary income No / Profit attributable to owners of the parent No
Annual Dividend Forecast¥100 → ¥70
Depreciation and amortization¥220,685 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥10,436 thousand / Extraordinary loss Loss on disposal and sale of non-current assets ¥156 thousand
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 No
Changes in the scope of consolidationAdded 0 companies; removed 0 companies.
Material subsequent eventsAt a meeting of the Board of Directors held on 29 June 2026, the Company resolved to acquire up to 600,000 shares of treasury stock through market purchases from 30 June 2026 to 31 October 2026, with an aggregate acquisition price capped at ¥1 billion.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End30,736,000
Treasury Shares at Period-End766,526
Factors Behind Changes in Business PerformanceDemand for patient wear weakened in peripheral markets, and some renewal projects were delayed, while net sales increased for surgical wear and in overseas markets. The Company pursued cost reductions through price revisions, lower overseas logistics costs and a higher proportion of overseas production.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.

Demand for patient wear in peripheral markets weakened due to changes in market conditions and the impact of price revisions, which was the main factor behind the overall decline in revenue. In the core markets, some renewal projects were delayed due to negotiations over price revisions and heightened tensions in the Middle East. Raw material prices, processing costs and labor costs also continued to rise. No reason was stated for the revision to the dividend forecast.

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.
Consolidated Financial Results for the Nine Months Ended August 2026 (Japanese GAAP) | NAGAILEBEN Co.,Ltd. (7447) timely disclosure | Komori