Worth reading
63In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
124.8
% (year-on-year increase in operating income)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2023年4月1日〜2023年12月31日ConsolidatedJapanese GAAPNet Sales24,128¥ millionYear on year +6.4%Progress 73.1%
Operating profit1,818¥ millionYear on year +124.8%Progress 95.7%
Ordinary income1,803¥ millionYear on year +125.0%Progress 94.9%
Net income attributable to owners of the parent1,234¥ millionYear on year +358.7%Progress 82.3%
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 share49.30円
Financial position at period-end
Total assets43,630¥ million
of which net assets 13,157 ¥ millionEquity ratio 29.5%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+4,550
Investment-2,051
Financials-1,374
Net change+1,125
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¥6,043 million
Segment revenueContact Lenses and Lens Care Products ¥24,040,951 thousand (YoY +6.5%), Other ¥87,992 thousand (YoY -4.0%)
Segment profitContact Lenses and Lens Care Products ¥2,713,942 thousand (YoY +69.6%), Other ¥-6,281 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥33,000 million (YoY +7.9%)
Operating profit¥1,900 million (YoY +201.6%)
Ordinary income¥1,900 million (YoY +242.8%)
Net income¥1,500 million
Revision to Earnings ForecastNet Sales Not disclosed → ¥33,000 million / Operating profit Not disclosed → ¥1,900 million / Ordinary income Not disclosed → ¥1,900 million / Net income Not disclosed → ¥1,500 million
Annual Dividend Forecast¥12 → ¥15（+25.0%）
Factors Behind Changes in Business Performance
主に国内のコンタクトレンズ販売が伸長。売上高増加と生産数量増加による量産効果で原価率が低下し、2023年3月期第2四半期以降の価格改定効果で売上総利益が増加。
Disclosure regarding the going concern assumption
No applicable matters (There are no applicable matters.)
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent events2024年2月7日開催の取締役会で、コンタクトレンズ製造工場（鴻巣研究所4号棟）の建設と製造設備導入を決議。投資額は131億円（予定）、完成後能力は1,000万枚/月（予定）。着工は2024年8月、完成は2026年1月予定。
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥193 thousand, Gain on sale of investment securities ¥91,745 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥64 thousand, Impairment loss on investment securities ¥1,647 thousand, Impairment Losses on Shares of Affiliates ¥21,399 thousand
Depreciation and amortization¥1,985 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End25,033,422
Treasury Shares at Period-End75
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年4月1日〜2023年12月31日 |
| Net Sales | ¥24,128 million (YoY +6.4%) |
| Operating profit | ¥1,818 million (YoY +124.8%) |
| Ordinary income | ¥1,803 million (YoY +125.0%) |
| Profit attributable to owners of the parent | ¥1,234 million (YoY +358.7%) |
| Net income per share | 49.30円 |
| Equity ratio | End of the current fiscal period 29.5 / End of previous period 29.6 |
| Total assets | ¥43,630 million |
| Net assets | ¥13,157 million |
| Cash flows from operating activities | ¥4,550 million |
| Cash flows from investing activities | ¥-2,051 million |
| Cash flows from financing activities | ¥-1,374 million |
| Cash and cash equivalents at end of period | ¥6,043 million |
| Full-year earnings forecast | Net Sales ¥33,000 million (YoY +7.9%) / Operating profit ¥1,900 million (YoY +201.6%) / Ordinary income ¥1,900 million (YoY +242.8%) / Net income ¥1,500 million |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥33,000 million / Operating profit Not disclosed → ¥1,900 million / Ordinary income Not disclosed → ¥1,900 million / Net income Not disclosed → ¥1,500 million |
| Annual Dividend Forecast | ¥12 → ¥15（+25.0%） |
| Segment revenue | Contact Lenses and Lens Care Products ¥24,040,951 thousand (YoY +6.5%), Other ¥87,992 thousand (YoY -4.0%) |
| Segment profit | Contact Lenses and Lens Care Products ¥2,713,942 thousand (YoY +69.6%), Other ¥-6,281 thousand |
| Depreciation and amortization | ¥1,985 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥193 thousand, Gain on sale of investment securities ¥91,745 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥64 thousand, Impairment loss on investment securities ¥1,647 thousand, Impairment Losses on Shares of Affiliates ¥21,399 thousand |
| Disclosure regarding the going concern assumption | No applicable matters (There are no applicable matters.) |
| 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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | 2024年2月7日開催の取締役会で、コンタクトレンズ製造工場（鴻巣研究所4号棟）の建設と製造設備導入を決議。投資額は131億円（予定）、完成後能力は1,000万枚/月（予定）。着工は2024年8月、完成は2026年1月予定。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 25,033,422 |
| Treasury Shares at Period-End | 75 |
| Factors Behind Changes in Business Performance | 主に国内のコンタクトレンズ販売が伸長。売上高増加と生産数量増加による量産効果で原価率が低下し、2023年3月期第2四半期以降の価格改定効果で売上総利益が増加。 |
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional 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.主に国内のコンタクトレンズ販売が伸長したほか、売上高増加と生産数量増加による量産効果で原価率が低下し、価格改定効果も売上総利益の増加に寄与したため。
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.