Worth reading
52Recurring
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
9.8
Year-on-year change in net income attributable to owners of the parent (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025 to 31 December 2025ConsolidatedJapanese GAAPNet Sales25,523¥ millionYear on year +1.3%Progress 69.0%
Operating profit1,294¥ millionYear on year +2.2%Progress 64.7%
Ordinary income1,310¥ millionYear on year +9.6%Progress 81.9%
Net income attributable to owners of the parent905¥ millionYear on year +9.8%
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 share29.93円
Financial position at period-end
Total assets53,022¥ million
of which net assets 18,894 ¥ millionEquity ratio 35.0%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+2,072,824
Investment-2,198,447
Financials-1,969,785
Net change-2,095,408
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¥5,091,096 thousand
Segment revenueContact Lenses and Lens Care Products ¥25,464,708 thousand (YoY +1.5%), Other ¥59,080 thousand (YoY -40.8%)
Segment profitContact Lenses and Lens Care Products ¥2,903,560 thousand (YoY +17.2%), Other ¥10,096 thousand
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%)
Profit attributable to owners of the parent¥1,100 million (YoY +0.7%)
Annual Dividend Forecast¥15 → ¥15（0.0%）
Factors Behind Changes in Business Performance
納期遅延による国内での販売機会損失分を取り戻しつつある一方、海外の一部地域における売上が低迷。人員拡充・ベースアップによる人件費増加、シンガポール物流拠点の立ち上げ費用、組織改編検討のアドバイザリー費用などにより販売費及び一般管理費が増加。
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
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,918 thousand, Gain on liquidation of subsidiaries ¥22,843 thousand, Debt Forgiveness Gains ¥56,578 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥40 thousand, Loss on sale of fixed assets ¥4 thousand
Depreciation and amortization¥2,315,525 thousand
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
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025 to 31 December 2025 |
| Net Sales | ¥25,523 million (YoY +1.3%) |
| Operating profit | ¥1,294 million (YoY +2.2%) |
| Ordinary income | ¥1,310 million (YoY +9.6%) |
| Profit attributable to owners of the parent | ¥905 million (YoY +9.8%) |
| Net income per share | 29.93円 |
| Equity ratio | End of the current fiscal period 35 / End of previous period 34.9 |
| Total assets | ¥53,022 million |
| Net assets | ¥18,894 million |
| Cash flows from operating activities | ¥2,072,824 thousand |
| Cash flows from investing activities | ¥-2,198,447 thousand |
| Cash flows from financing activities | ¥-1,969,785 thousand |
| Cash and cash equivalents at end of period | ¥5,091,096 thousand |
| 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%) / Profit attributable to owners of the parent ¥1,100 million (YoY +0.7%) |
| Annual Dividend Forecast | ¥15 → ¥15（0.0%） |
| Segment revenue | Contact Lenses and Lens Care Products ¥25,464,708 thousand (YoY +1.5%), Other ¥59,080 thousand (YoY -40.8%) |
| Segment profit | Contact Lenses and Lens Care Products ¥2,903,560 thousand (YoY +17.2%), Other ¥10,096 thousand |
| Depreciation and amortization | ¥2,315,525 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥1,918 thousand, Gain on liquidation of subsidiaries ¥22,843 thousand, Debt Forgiveness Gains ¥56,578 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥40 thousand, Loss on sale of fixed assets ¥4 thousand |
| Disclosure regarding the going concern assumption | 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 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 Materials | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 30,265,922 |
| Treasury Shares at Period-End | 136 |
| Factors Behind Changes in Business Performance | 納期遅延による国内での販売機会損失分を取り戻しつつある一方、海外の一部地域における売上が低迷。人員拡充・ベースアップによる人件費増加、シンガポール物流拠点の立ち上げ費用、組織改編検討のアドバイザリー費用などにより販売費及び一般管理費が増加。 |
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout 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.納期遅延による国内での販売機会損失分を取り戻しつつある一方、海外の一部地域では売上が低迷した。人員拡充やベースアップによる人件費、シンガポール物流拠点の立ち上げ費用、組織改編検討のアドバイザリー費用などで販売費及び一般管理費は増加した。
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.