Worth reading
52Recurring
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
33.1
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2024年4月1日〜2024年9月30日ConsolidatedJapanese GAAPNet Sales16,828¥ millionYear on year +5.5%Progress 46.7%
Operating profit874¥ millionYear on year -33.1%Progress 39.7%
Ordinary income764¥ millionYear on year -44.1%Progress 36.4%
Net income attributable to owners of the parent548¥ millionYear on year -33.7%Progress 39.1%
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 share18.12円
Financial position at period-end
Total assets51,558¥ million
of which net assets 17,885 ¥ millionEquity ratio 34.1%vs. prior year-end -0.9pt
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+1,750,794
Investment-3,257,171
Financials-175,282
Net change-1,681,659
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥8,153,107 thousand
Segment revenueContact Lenses and Lens Care Products ¥16,761 million (YoY +5.5%), Other ¥67 million (YoY +8.0%)
Segment profitContact Lenses and Lens Care Products ¥1,589 million (YoY -15.8%), Other ¥3 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%)
Net income¥1,400 million (YoY -28.7%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥15 → ¥15（0.0%）
Factors Behind Changes in Business Performance
生産能力の上限制約やPureシリーズの機械トラブルによる生産数量の伸び悩みで販売活動が抑制された。生産混乱による一時的な原価率の上昇、円安による輸入価格の上昇、本社移転費用、人件費・研究開発費の増加により利益が減少した。
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 / Excluded 0 / Company name Not disclosed
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥885 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,890 thousand
Depreciation and amortization¥1,606,101 thousand
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
Treasury Shares at Period-End136
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年4月1日〜2024年9月30日 |
| Net Sales | ¥16,828 million (YoY +5.5%) |
| Operating profit | ¥874 million (YoY -33.1%) |
| Ordinary income | ¥764 million (YoY -44.1%) |
| Profit attributable to owners of the parent | ¥548 million (YoY -33.7%) |
| Net income per share | 18.12円 |
| Equity ratio | End of the current fiscal period 34.1 / End of previous period 35 |
| Total assets | ¥51,558 million |
| Net assets | ¥17,885 million |
| Cash flows from operating activities | ¥1,750,794 thousand |
| Cash flows from investing activities | ¥-3,257,171 thousand |
| Cash flows from financing activities | ¥-175,282 thousand |
| Cash and cash equivalents at end of period | ¥8,153,107 thousand |
| 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%) / Net income ¥1,400 million (YoY -28.7%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥15 → ¥15（0.0%） |
| Segment revenue | Contact Lenses and Lens Care Products ¥16,761 million (YoY +5.5%), Other ¥67 million (YoY +8.0%) |
| Segment profit | Contact Lenses and Lens Care Products ¥1,589 million (YoY -15.8%), Other ¥3 million |
| Depreciation and amortization | ¥1,606,101 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥885 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,890 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 / Excluded 0 / 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 |
| Treasury Shares at Period-End | 136 |
| Factors Behind Changes in Business Performance | 生産能力の上限制約やPureシリーズの機械トラブルによる生産数量の伸び悩みで販売活動が抑制された。生産混乱による一時的な原価率の上昇、円安による輸入価格の上昇、本社移転費用、人件費・研究開発費の増加により利益が減少した。 |
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.生産能力の上限制約や「Pureシリーズ」の機械トラブルにより生産数量が伸び悩み、販売活動が抑制された。利益面では、生産混乱による一時的な原価率の上昇、円安による輸入商品の価格上昇、本社移転費用、人員増加・処遇改善に伴う人件費の増加、治験の進捗に伴う研究開発費の支払いが影響した。
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.