Komori
Earnings7646PLANT Co.,Ltd.Retail

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 (Japanese GAAP) (Non-consolidated)

For the interim period, the company reported lower revenue and earnings, with net sales down 1.5% year on year and operating profit down 9.0%. The full-year earnings forecast was revised based on the interim results, while the annual dividend forecast remains unchanged at ¥95.

Worth reading
58In focus
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
25.2
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)21 September 2025 to 20 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales47,555¥ millionYear on year -1.5%Progress 49.8%
Operating profit891¥ millionYear on year -9.0%Progress 59.4%
Ordinary income949¥ millionYear on year -10.2%Progress 59.3%
Net income attributable to owners of the parent657¥ millionYear on year -12.5%Progress 59.7%

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¥95.20
Financial position at period-end
Total assets35,804¥ million
of which net assets 15,690 ¥ millionEquity ratio 43.8%vs. prior year-end +2.4pt

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-259
Investment-733
Financials-580
Net change-1,572

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¥2,125 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥95,500 million (YoY -2.3%)
Operating profit¥1,500 million (YoY -25.2%)
Ordinary income¥1,600 million (YoY -24.9%)
Net income¥1,100 million (YoY -18.3%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥95,500 million / Operating profit Not disclosed → ¥1,500 million / Ordinary income Not disclosed → ¥1,600 million / Net income Not disclosed → ¥1,100 million
Annual Dividend Forecast¥75 → ¥95
Factors Behind Changes in Business Performance

Reduced purchasing and a stronger focus on saving due to higher product prices, increases in various costs including personnel expenses, and intensifying competition among companies.

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
Material subsequent eventsAt a meeting of the Board of Directors held on 28 April 2026, the company resolved to cancel 247,000 shares of treasury stock on 12 May 2026. The total number of issued shares after the cancellation will be 7,482,720.
Breakdown of extraordinary income (loss)Extraordinary income Subsidy Income ¥99 million / Extraordinary loss Loss on reduction of fixed assets ¥96 million
Depreciation and amortization¥674 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End7,729,720
Treasury Shares at Period-End825,753
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered21 September 2025 to 20 March 2026
Net Sales¥47,555 million (YoY -1.5%)
Operating profit¥891 million (YoY -9.0%)
Ordinary income¥949 million (YoY -10.2%)
Profit attributable to owners of the parent¥657 million (YoY -12.5%)
Net income per share¥95.20
Equity ratioEnd of the current fiscal period 43.8 / End of previous period 41.4
Total assets¥35,804 million
Net assets¥15,690 million
Cash flows from operating activities¥-259 million
Cash flows from investing activities¥-733 million
Cash flows from financing activities¥-580 million
Cash and cash equivalents at end of period¥2,125 million
Full-year earnings forecastNet Sales ¥95,500 million (YoY -2.3%) / Operating profit ¥1,500 million (YoY -25.2%) / Ordinary income ¥1,600 million (YoY -24.9%) / Net income ¥1,100 million (YoY -18.3%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥95,500 million / Operating profit Not disclosed → ¥1,500 million / Ordinary income Not disclosed → ¥1,600 million / Net income Not disclosed → ¥1,100 million
Annual Dividend Forecast¥75 → ¥95
Depreciation and amortization¥674 million
Breakdown of extraordinary income (loss)Extraordinary income Subsidy Income ¥99 million / Extraordinary loss Loss on reduction of fixed assets ¥96 million
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
Material subsequent eventsAt a meeting of the Board of Directors held on 28 April 2026, the company resolved to cancel 247,000 shares of treasury stock on 12 May 2026. The total number of issued shares after the cancellation will be 7,482,720.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End7,729,720
Treasury Shares at Period-End825,753
Factors Behind Changes in Business PerformanceReduced purchasing and a stronger focus on saving due to higher product prices, increases in various costs including personnel expenses, and intensifying competition among companies.
Items this document does not state (9)
Operating MarginPayout 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.

Results were affected by reduced purchasing and a stronger focus on saving due to higher product prices, increases in various costs including personnel expenses, and intensifying competition among companies. The full-year earnings forecast was revised in consideration of performance and other factors during the interim accounting period.

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 Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 (Japanese GAAP) (Non-consolidated) | PLANT Co.,Ltd. (7646) timely disclosure | Komori