Komori
Earnings7447NAGAILEBEN Co.,Ltd.Trading & Wholesale

Financial Results for the Fiscal Year Ended August 2026 (Japanese GAAP) (Consolidated)

For the fiscal year ended August 2026, net sales, operating income, ordinary income and net income all exceeded the previous fiscal year. For the fiscal year ending August 2027, net sales, ordinary income and net income are expected to increase, while operating income is projected to decline 0.7% year on year and the annual dividend is expected to decrease from ¥100 to ¥70.

Worth reading
43Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
1.3
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 September 2025–31 August 2026ConsolidatedJapanese GAAP
Net Sales17,205¥ millionYear on year +1.3%Progress 98.3%
Operating profit3,625¥ millionYear on year +1.2%Progress 100.6%
Ordinary income3,835¥ millionYear on year +3.5%Progress 98.5%
Net income attributable to owners of the parent2,650¥ millionYear on year +3.0%Progress 99.6%

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¥88.21
Operating Margin21.1%
Financial position at period-end
Total assets42,192¥ million
of which net assets 39,056 ¥ millionEquity ratio 92.6%vs. prior year-end +0.1pt

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+3,528
Investment+1,670
Financials-5,050
Net change+148

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥4,899 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥17,500 million (YoY +1.7%)
Operating profit¥3,602 million (YoY -0.7%)
Ordinary income¥3,893 million (YoY +1.5%)
Net income¥2,660 million (YoY +0.4%)
Annual Dividend Forecast¥100 → ¥70(-30.0%)
Payout ratio79.4%
Shareholder Return PolicyThe policy is to maintain a dividend payout ratio of at least 50% based on the Company's standalone net income.
Factors Behind Changes in Business Performance

The core market benefited from winning new large-scale projects and replacement demand for the new Miffy product lineup. In overseas markets, projects in Taiwan that had shifted between periods and sales from the Seoul branch increased. Patient wear, however, saw lower revenue due to the reactionary decline following a large project in the previous fiscal year and customers holding back on purchases to replenish inventories. On the earnings side, the company worked to address rising costs through price revisions, shifting production overseas and expanding the use of overseas materials.

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 consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsAt a meeting of the Board of Directors held on 1 October 2026, the Company resolved to acquire up to 600,000 shares of treasury stock through market purchases from 2 October to 31 December 2026, with a total 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 ¥3,486 thousand
Depreciation and amortization¥297,846 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Securities analysts
Issued Shares at Period-End30,736,000 shares
Treasury Shares at Period-End1,331,526 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–31 August 2026
Net Sales¥17,205 million (YoY +1.3%)
Operating profit¥3,625 million (YoY +1.2%)
Ordinary income¥3,835 million (YoY +3.5%)
Profit attributable to owners of the parent¥2,650 million (YoY +3.0%)
Net income per share¥88.21
Operating Margin21.1%
Equity ratioEnd of the current fiscal period 92.6% / End of previous period 92.5%
Total assets¥42,192 million
Net assets¥39,056 million
Cash flows from operating activities¥3,528 million
Cash flows from investing activities¥1,670 million
Cash flows from financing activities¥-5,050 million
Cash and cash equivalents at end of period¥4,899 million
Full-year earnings forecastNet Sales ¥17,500 million (YoY +1.7%) / Operating profit ¥3,602 million (YoY -0.7%) / Ordinary income ¥3,893 million (YoY +1.5%) / Net income ¥2,660 million (YoY +0.4%)
Annual Dividend Forecast¥100 → ¥70(-30.0%)
Payout ratio79.4%
Shareholder Return PolicyThe policy is to maintain a dividend payout ratio of at least 50% based on the Company's standalone net income.
Depreciation and amortization¥297,846 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 ¥3,486 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 consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsAt a meeting of the Board of Directors held on 1 October 2026, the Company resolved to acquire up to 600,000 shares of treasury stock through market purchases from 2 October to 31 December 2026, with a total acquisition price capped at ¥1 billion.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Securities analysts
Issued Shares at Period-End30,736,000 shares
Treasury Shares at Period-End1,331,526 shares
Factors Behind Changes in Business PerformanceThe core market benefited from winning new large-scale projects and replacement demand for the new Miffy product lineup. In overseas markets, projects in Taiwan that had shifted between periods and sales from the Seoul branch increased. Patient wear, however, saw lower revenue due to the reactionary decline following a large project in the previous fiscal year and customers holding back on purchases to replenish inventories. On the earnings side, the company worked to address rising costs through price revisions, shifting production overseas and expanding the use of overseas materials.
Items this document does not state (6)
Revision to Earnings ForecastSegment 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.

Revenue benefited from winning new large-scale projects, replacement demand for the new Miffy product lineup, deliveries for projects in Taiwan that had shifted between periods, and sales from the newly established Seoul branch. Patient wear, however, saw lower revenue due to the reactionary decline following a large project in the previous fiscal year and customers holding back on purchases to replenish inventories. On the earnings side, the company worked to address rising costs for raw materials, labor and imported materials by advancing price revisions, shifting production overseas and expanding the use of overseas materials.

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 Fiscal Year Ended August 2026 (Japanese GAAP) (Consolidated) | NAGAILEBEN Co.,Ltd. (7447) timely disclosure | Komori