Worth reading
54Recurring
Scored from 4 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
-43.4
Operating profit year-on-year change (%)Wording
Conditional
How definitive the wording is.Results for this period
First quarter2025年1月1日〜2025年3月31日ConsolidatedIFRSNet Sales27,200¥ millionYear on year +1.0%Progress 24.6%
Operating profit4,315¥ millionYear on year -43.4%Progress 27.0%
Ordinary income4,372¥ millionYear on year -42.8%Progress 27.8%
Net income attributable to owners of the parent2,814¥ millionYear on year -46.3%Progress 26.3%
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 share78円94銭
Financial position at period-end
Total assets285,734¥ million
of which net assets 213,216 ¥ millionEquity ratio 74.4%vs. prior year-end +0.2pt
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+1,792
Investment+1,458
Financials-5,234
Net change-1,984
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¥89,465 million
Segment revenueManufacturing (parts and materials) ¥2,831 million (YoY +4.3%), Manufacturing (audio equipment-related) ¥24,369 million (YoY +0.7%)
Segment profitManufacturing (parts and materials) ¥561 million (YoY -5.9%), Manufacturing (audio equipment-related) ¥6,408 million (YoY -13.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥110,700 million (YoY +3.9%)
Operating profit¥16,000 million (YoY -22.0%)
Ordinary income¥15,700 million (YoY -23.2%)
Net income¥10,700 million (YoY -33.6%)
Revision to Earnings ForecastNot disclosed → Net Sales 110,700 / Operating profit 16,000 / Profit before tax 15,700 / Profit for the period attributable to owners of the parent 10,700
Annual Dividend Forecast¥181 → －（株式分割考慮前221.00円）（+22.1%）
Factors Behind Changes in Business Performance
JLabのブランド認知戦略によるEC販売の拡大、部品・材料事業のMIM事業の伸長により売上収益は増加した。一方、研究開発費・体制強化などの先行投資、前年同期の為替差益から円高による為替差損への転換、プリメディカの株式譲渡に伴う非継続事業の影響により利益は減少した。
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 有（非継続事業への分類に伴う前年同期数値の組替え）
Changes in the scope of consolidation新規：0社（－）、除外：0社（－）
Depreciation and amortization¥1,427 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (on-demand webcast for analysts and institutional investors)
Issued Shares at Period-End36,190,872
Treasury Shares at Period-End618,314
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年1月1日〜2025年3月31日 |
| Net Sales | ¥27,200 million (YoY +1.0%) |
| Operating profit | ¥4,315 million (YoY -43.4%) |
| Ordinary income | ¥4,372 million (YoY -42.8%) |
| Profit attributable to owners of the parent | ¥2,814 million (YoY -46.3%) |
| Net income per share | 78円94銭 |
| Equity ratio | End of the current fiscal period 74.4 / End of previous period 74.2 |
| Total assets | ¥285,734 million |
| Net assets | ¥213,216 million |
| Cash flows from operating activities | ¥1,792 million |
| Cash flows from investing activities | ¥1,458 million |
| Cash flows from financing activities | ¥-5,234 million |
| Cash and cash equivalents at end of period | ¥89,465 million |
| Full-year earnings forecast | Net Sales ¥110,700 million (YoY +3.9%) / Operating profit ¥16,000 million (YoY -22.0%) / Ordinary income ¥15,700 million (YoY -23.2%) / Net income ¥10,700 million (YoY -33.6%) |
| Revision to Earnings Forecast | Not disclosed → Net Sales 110,700 / Operating profit 16,000 / Profit before tax 15,700 / Profit for the period attributable to owners of the parent 10,700 |
| Annual Dividend Forecast | ¥181 → －（株式分割考慮前221.00円）（+22.1%） |
| Segment revenue | Manufacturing (parts and materials) ¥2,831 million (YoY +4.3%), Manufacturing (audio equipment-related) ¥24,369 million (YoY +0.7%) |
| Segment profit | Manufacturing (parts and materials) ¥561 million (YoY -5.9%), Manufacturing (audio equipment-related) ¥6,408 million (YoY -13.8%) |
| Depreciation and amortization | ¥1,427 million |
| 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 有（非継続事業への分類に伴う前年同期数値の組替え） |
| Changes in the scope of consolidation | 新規：0社（－）、除外：0社（－） |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (on-demand webcast for analysts and institutional investors) |
| Issued Shares at Period-End | 36,190,872 |
| Treasury Shares at Period-End | 618,314 |
| Factors Behind Changes in Business Performance | JLabのブランド認知戦略によるEC販売の拡大、部品・材料事業のMIM事業の伸長により売上収益は増加した。一方、研究開発費・体制強化などの先行投資、前年同期の為替差益から円高による為替差損への転換、プリメディカの株式譲渡に伴う非継続事業の影響により利益は減少した。 |
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.JLabでブランド認知戦略が奏功してEC販売が拡大し、部品・材料事業ではMIM事業が伸長した。一方、研究開発費や体制強化などの先行投資を計画どおり実施し、前年同期の為替差益が円高の影響で為替差損に転じた。
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.