Worth reading
44Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
36.9
% (year-on-year decline in operating income)Wording
Conditional
How definitive the wording is.Results for this period
First quarter2024年4月1日〜2024年6月30日ConsolidatedJapanese GAAPNet Sales8,277¥ millionYear on year +4.1%Progress 23.0%
Operating profit410¥ millionYear on year -36.9%Progress 18.6%
Ordinary income507¥ millionYear on year -28.4%Progress 24.1%
Net income attributable to owners of the parent359¥ millionYear on year -15.8%
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 share11.86円
Financial position at period-end
Total assets53,229¥ million
of which net assets 17,784 ¥ millionEquity ratio 32.8%vs. prior year-end -2.2pt
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.
Cash inflows and outflows
Operating+947
Investment-520
Financials-829
Net change-402
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¥9,423 million
Segment revenueContact Lenses and Lens Care Products ¥8,247 million (YoY +4.1%), Other regions ¥30 million (YoY -0.9%)
Segment profitContact Lenses and Lens Care Products ¥745 million (YoY -19.5%), Other regions ¥-2 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥36,000 million (YoY +11.1%)
Operating profit¥2,200 million (YoY +7.3%)
Ordinary income¥2,100 million (YoY +2.0%)
Profit attributable to owners of the parent¥1,400 million (YoY -28.7%)
Annual Dividend Forecast¥15 → ¥15（0.0%）
Factors Behind Changes in Business Performance
国内コンタクトレンズ需要の拡大が売上高を押し上げた一方、生産能力による制約があった。利益面では、円安による一部輸入商品の価格上昇、本社移転関連費用、スマートコンタクトレンズ研究開発費の前倒し、人件費、広告宣伝費などが増加した。
Disclosure regarding the going concern assumption
Not applicable.
Change in accounting policy
基準改正に伴う変更 Yes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 companies / Excluded 0 companies / Company name Not disclosed
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥823 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,882 thousand
Depreciation and amortization¥775 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End30,265,922 Shares
Treasury Shares at Period-End106 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年4月1日〜2024年6月30日 |
| Net Sales | ¥8,277 million (YoY +4.1%) |
| Operating profit | ¥410 million (YoY -36.9%) |
| Ordinary income | ¥507 million (YoY -28.4%) |
| Profit attributable to owners of the parent | ¥359 million (YoY -15.8%) |
| Net income per share | 11.86円 |
| Equity ratio | End of the current fiscal period 32.8 / End of previous period 35 |
| Total assets | ¥53,229 million |
| Net assets | ¥17,784 million |
| Cash flows from operating activities | ¥947 million |
| Cash flows from investing activities | ¥-520 million |
| Cash flows from financing activities | ¥-829 million |
| Cash and cash equivalents at end of period | ¥9,423 million |
| Full-year earnings forecast | Net Sales ¥36,000 million (YoY +11.1%) / Operating profit ¥2,200 million (YoY +7.3%) / Ordinary income ¥2,100 million (YoY +2.0%) / Profit attributable to owners of the parent ¥1,400 million (YoY -28.7%) |
| Annual Dividend Forecast | ¥15 → ¥15（0.0%） |
| Segment revenue | Contact Lenses and Lens Care Products ¥8,247 million (YoY +4.1%), Other regions ¥30 million (YoY -0.9%) |
| Segment profit | Contact Lenses and Lens Care Products ¥745 million (YoY -19.5%), Other regions ¥-2 million |
| Depreciation and amortization | ¥775 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥823 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,882 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards Yes / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name Not disclosed |
| Material subsequent events | Not applicable. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors and analysts |
| Issued Shares at Period-End | 30,265,922 Shares |
| Treasury Shares at Period-End | 106 Shares |
| Factors Behind Changes in Business Performance | 国内コンタクトレンズ需要の拡大が売上高を押し上げた一方、生産能力による制約があった。利益面では、円安による一部輸入商品の価格上昇、本社移転関連費用、スマートコンタクトレンズ研究開発費の前倒し、人件費、広告宣伝費などが増加した。 |
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout 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.国内コンタクトレンズ需要は拡大したものの、生産能力による制約があった。利益面では、一部輸入商品の円安による輸入価格上昇、本社移転費用や仮移転先の除却費用、スマートコンタクトレンズの研究開発費の前倒し、人員増加・給与改定に伴う人件費、国内外のキャンペーン・イベント活性化による広告宣伝費の増加があった。
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.