Worth reading
56In focus
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
-30.3
% year on yearWording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年4月1日〜2024年12月31日ConsolidatedJapanese GAAPNet Sales25,188¥ millionYear on year +4.4%Progress 76.3%
Operating profit1,267¥ millionYear on year -30.3%Progress 105.6%
Ordinary income1,196¥ millionYear on year -33.7%Progress 108.7%
Net income attributable to owners of the parent825¥ millionYear on year -33.1%
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 share27.26円
Financial position at period-end
Total assets51,869¥ million
of which net assets 18,166 ¥ millionEquity ratio 34.4%vs. prior year-end -0.6pt
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+2,625,677
Investment-3,586,463
Financials-633,388
Net change-1,594,174
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¥8,228,990 thousand
Segment revenueContact Lenses and Lens Care Products ¥25,088,786 thousand (YoY +4.4%), Other ¥99,722 thousand (YoY +13.3%)
Segment profitContact Lenses and Lens Care Products ¥2,476,699 thousand (YoY -8.7%), Other ¥64 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥33,000 million (YoY +1.9%)
Operating profit¥1,200 million (YoY -41.5%)
Ordinary income¥1,100 million (YoY -46.6%)
Profit attributable to owners of the parent¥750 million (YoY -61.8%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥33,000 million / Operating profit Not disclosed → ¥1,200 million / Ordinary income Not disclosed → ¥1,100 million / Profit attributable to owners of the parent Not disclosed → ¥750 million
Annual Dividend Forecast¥15 → ¥15（0.0%）
Factors Behind Changes in Business Performance
需要は堅調に拡大したが、Pureシリーズの機械トラブルによる販売活動の抑制と供給スケジュールの遅延で売上高の伸びが限定された。利益は、新規生産設備の立ち上がりに伴う生産ロス・一時的な生産混乱による原価率上昇、円安による輸入価格上昇、本社移転費用、人件費増加、研究開発費の支払いにより減少した。
Disclosure regarding the going concern assumption
No applicable matters.
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 Number of companies 0 / Company name None / Excluded Number of companies 0 / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥4,066 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,890 thousand
Depreciation and amortization¥2,449,047 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 | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年4月1日〜2024年12月31日 |
| Net Sales | ¥25,188 million (YoY +4.4%) |
| Operating profit | ¥1,267 million (YoY -30.3%) |
| Ordinary income | ¥1,196 million (YoY -33.7%) |
| Profit attributable to owners of the parent | ¥825 million (YoY -33.1%) |
| Net income per share | 27.26円 |
| Equity ratio | End of the current fiscal period 34.4 / End of previous period 35 |
| Total assets | ¥51,869 million |
| Net assets | ¥18,166 million |
| Cash flows from operating activities | ¥2,625,677 thousand |
| Cash flows from investing activities | ¥-3,586,463 thousand |
| Cash flows from financing activities | ¥-633,388 thousand |
| Cash and cash equivalents at end of period | ¥8,228,990 thousand |
| Full-year earnings forecast | Net Sales ¥33,000 million (YoY +1.9%) / Operating profit ¥1,200 million (YoY -41.5%) / Ordinary income ¥1,100 million (YoY -46.6%) / Profit attributable to owners of the parent ¥750 million (YoY -61.8%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥33,000 million / Operating profit Not disclosed → ¥1,200 million / Ordinary income Not disclosed → ¥1,100 million / Profit attributable to owners of the parent Not disclosed → ¥750 million |
| Annual Dividend Forecast | ¥15 → ¥15（0.0%） |
| Segment revenue | Contact Lenses and Lens Care Products ¥25,088,786 thousand (YoY +4.4%), Other ¥99,722 thousand (YoY +13.3%) |
| Segment profit | Contact Lenses and Lens Care Products ¥2,476,699 thousand (YoY -8.7%), Other ¥64 thousand |
| Depreciation and amortization | ¥2,449,047 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥4,066 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,890 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. |
| 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 Number of companies 0 / Company name None / Excluded Number of companies 0 / Company name None |
| 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 | 需要は堅調に拡大したが、Pureシリーズの機械トラブルによる販売活動の抑制と供給スケジュールの遅延で売上高の伸びが限定された。利益は、新規生産設備の立ち上がりに伴う生産ロス・一時的な生産混乱による原価率上昇、円安による輸入価格上昇、本社移転費用、人件費増加、研究開発費の支払いにより減少した。 |
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossMaterial subsequent events
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.「Pureシリーズ」の機械トラブルによる販売活動の抑制で一部製品の供給が遅延した。利益面では、新規生産設備の立ち上がりに伴う生産ロスや一時的な生産混乱による原価率の上昇、円安による輸入価格上昇、本社移転費用、人員増加・処遇改善に伴う人件費増加、治験の進捗に伴う研究開発費の支払いがあった。業績予想の修正理由については、当第3四半期までの進捗状況を踏まえたものとしている。
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.