Komori
Earnings7743SEED CO.,LTD.Electrical Equipment and Precision Instruments

FY2026 Second-Quarter (Interim) Financial Results Summary [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2026, revenue increased 1.9% year on year and operating profit increased 29.4%, resulting in higher revenue and a substantial increase in profit. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
51Recurring
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
29.4
% (year-on-year increase in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)2025年4月1日〜2025年9月30日ConsolidatedJapanese GAAP
Net Sales17,144¥ millionYear on year +1.9%Progress 46.3%
Operating profit1,132¥ millionYear on year +29.4%Progress 56.6%
Ordinary income1,124¥ millionYear on year +47.1%Progress 70.3%
Net income attributable to owners of the parent831¥ millionYear on year +51.6%Progress 75.5%

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¥27.46
Financial position at period-end
Total assets52,321¥ million
of which net assets 18,778 ¥ millionEquity ratio 35.3%vs. prior year-end +0.4pt

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+1,760
Investment-1,016
Financials-2,108
Net change-1,364

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¥5,848 million
Segment revenueContact Lenses and Lens Care Products ¥17,100 million (YoY +2.0%), Other ¥43 million (YoY -36.3%)
Segment profitContact Lenses and Lens Care Products ¥2,125 million (YoY +33.8%), Other ¥4 million (YoY +35.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥37,000 million (YoY +11.3%)
Operating profit¥2,000 million (YoY +28.0%)
Ordinary income¥1,600 million (YoY +20.0%)
Net income¥1,100 million (YoY +0.7%)
Annual Dividend Forecast¥15 → ¥15(0.0%)
Factors Behind Changes in Business Performance

国内販売は納期遅延の影響が残りつつも前年同期比で増加し、海外販売は中国の景気低迷による販売量減少と海外向け商品の納期遅延の影響が残った。歩留まり改善による原価低減と2025年7月からの値上げで利益率が改善した一方、人員増加・ベースアップで人件費が増加し、CM投下等で広告宣伝費も増加した。

Disclosure regarding the going concern assumption

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 5 / Company name Scotlens Holdings Limited, Scotlens Limited, 上海幻櫻商貿有限公司, SEED CONTACT LENS VIET NAM CO., LTD., SEED CONTACT LENS(M)SDN.BHD / Excluded Number of companies 1 / Company name SEED Contact Lens Europe GmbH
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,781 thousand, Gain on liquidation of subsidiaries ¥22,843 thousand, Debt Forgiveness Gains ¥56,578 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 thousand, Loss on sale of fixed assets ¥4 thousand
Depreciation and amortization¥1,526 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End30,265,922
Treasury Shares at Period-End136
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered2025年4月1日〜2025年9月30日
Net Sales¥17,144 million (YoY +1.9%)
Operating profit¥1,132 million (YoY +29.4%)
Ordinary income¥1,124 million (YoY +47.1%)
Profit attributable to owners of the parent¥831 million (YoY +51.6%)
Net income per share¥27.46
Equity ratioEnd of the current fiscal period 35.3 / End of previous period 34.9
Total assets¥52,321 million
Net assets¥18,778 million
Cash flows from operating activities¥1,760 million
Cash flows from investing activities¥-1,016 million
Cash flows from financing activities¥-2,108 million
Cash and cash equivalents at end of period¥5,848 million
Full-year earnings forecastNet Sales ¥37,000 million (YoY +11.3%) / Operating profit ¥2,000 million (YoY +28.0%) / Ordinary income ¥1,600 million (YoY +20.0%) / Net income ¥1,100 million (YoY +0.7%)
Annual Dividend Forecast¥15 → ¥15(0.0%)
Segment revenueContact Lenses and Lens Care Products ¥17,100 million (YoY +2.0%), Other ¥43 million (YoY -36.3%)
Segment profitContact Lenses and Lens Care Products ¥2,125 million (YoY +33.8%), Other ¥4 million (YoY +35.4%)
Depreciation and amortization¥1,526 million
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,781 thousand, Gain on liquidation of subsidiaries ¥22,843 thousand, Debt Forgiveness Gains ¥56,578 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 thousand, Loss on sale of fixed assets ¥4 thousand
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 5 / Company name Scotlens Holdings Limited, Scotlens Limited, 上海幻櫻商貿有限公司, SEED CONTACT LENS VIET NAM CO., LTD., SEED CONTACT LENS(M)SDN.BHD / Excluded Number of companies 1 / Company name SEED Contact Lens Europe GmbH
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End30,265,922
Treasury Shares at Period-End136
Factors Behind Changes in Business Performance国内販売は納期遅延の影響が残りつつも前年同期比で増加し、海外販売は中国の景気低迷による販売量減少と海外向け商品の納期遅延の影響が残った。歩留まり改善による原価低減と2025年7月からの値上げで利益率が改善した一方、人員増加・ベースアップで人件費が増加し、CM投下等で広告宣伝費も増加した。
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.

国内販売は増加した一方、中国の景気低迷による海外販売量の減少や海外向け商品の納期遅延が残りました。利益面では、歩留まり改善による原価低減と2025年7月からの値上げで利益率が改善しましたが、人員増加・ベースアップによる人件費増加やCM投下等による広告宣伝費増加もありました。

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FY2026 Second-Quarter (Interim) Financial Results Summary [Japanese GAAP] (Consolidated) | SEED CO.,LTD. (7743) timely disclosure | Komori