Worth reading
49Recurring
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
1309
¥ million (year-on-year decrease in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年1月1日〜2025年6月30日ConsolidatedIFRSNet Sales55,811¥ millionYear on year +5.8%Progress 50.4%
Operating profit11,104¥ millionYear on year -10.6%Progress 69.4%
Ordinary income10,653¥ millionYear on year -24.5%Progress 67.9%
Net income attributable to owners of the parent7,257¥ millionYear on year -36.8%Progress 67.8%
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 share68.17円
Financial position at period-end
Total assets293,340¥ million
of which net assets 217,864 ¥ millionEquity ratio 74.1%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+7,527
Investment+3,631
Financials-9,253
Net change+1,905
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¥92,948 million
Segment revenueManufacturing (parts and materials) ¥5,698 million, Manufacturing (audio equipment-related) ¥50,113 million
Segment profitManufacturing (parts and materials) ¥1,312 million, Manufacturing (audio equipment-related) ¥12,832 million
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%)
Annual Dividend Forecast181.00円（前期実績） → －（株式分割考慮後の年間合計）／221.00円（株式分割考慮前）（22.1%（株式分割考慮前比較））
Factors Behind Changes in Business Performance
売上収益は、音響機器関連でATCが前年の一過性要因を含みながら好調に伸長し、JLabではブランド認知戦略が奏功して販売が拡大した。一方、部品・材料ではペン先顧客の生産調整や中国需要の停滞が影響した。事業EBITDAは研究開発費や体制強化などの先行投資、営業利益は円高による為替差益から為替差損への転換、親会社所有者帰属中間利益は前年のプリメディカ株式譲渡に伴う非継続事業利益の反動が減少要因となった。
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 無（IFRSにより要求される会計方針の変更）それ以外の変更 Yes見積りの変更 No修正再表示 有（IFRS第18号の経過措置により比較情報を修正再表示）
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Material subsequent events自己株式の消却。株主還元の拡充及び資本効率の向上を目的に、2025年7月11日に普通株式1,382,100株を消却。
Depreciation and amortization¥2,875 million (depreciation and amortization)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (online presentation for analysts and institutional investors)
Issued Shares at Period-End108,821,016株
Treasury Shares at Period-End2,803,377株
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年1月1日〜2025年6月30日 |
| Net Sales | ¥55,811 million (YoY +5.8%) |
| Operating profit | ¥11,104 million (YoY -10.6%) |
| Ordinary income | ¥10,653 million (YoY -24.5%) |
| Profit attributable to owners of the parent | ¥7,257 million (YoY -36.8%) |
| Net income per share | 68.17円 |
| Equity ratio | End of the current fiscal period 74.1 / End of previous period 74.2 |
| Total assets | ¥293,340 million |
| Net assets | ¥217,864 million |
| Cash flows from operating activities | ¥7,527 million |
| Cash flows from investing activities | ¥3,631 million |
| Cash flows from financing activities | ¥-9,253 million |
| Cash and cash equivalents at end of period | ¥92,948 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%) |
| Annual Dividend Forecast | 181.00円（前期実績） → －（株式分割考慮後の年間合計）／221.00円（株式分割考慮前）（22.1%（株式分割考慮前比較）） |
| Segment revenue | Manufacturing (parts and materials) ¥5,698 million, Manufacturing (audio equipment-related) ¥50,113 million |
| Segment profit | Manufacturing (parts and materials) ¥1,312 million, Manufacturing (audio equipment-related) ¥12,832 million |
| Depreciation and amortization | ¥2,875 million (depreciation and amortization) |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards 無（IFRSにより要求される会計方針の変更） / Other changes Yes / Change in accounting estimate No / Restatement 有（IFRS第18号の経過措置により比較情報を修正再表示） |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name None |
| Material subsequent events | 自己株式の消却。株主還元の拡充及び資本効率の向上を目的に、2025年7月11日に普通株式1,382,100株を消却。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (online presentation for analysts and institutional investors) |
| Issued Shares at Period-End | 108,821,016株 |
| Treasury Shares at Period-End | 2,803,377株 |
| Factors Behind Changes in Business Performance | 売上収益は、音響機器関連でATCが前年の一過性要因を含みながら好調に伸長し、JLabではブランド認知戦略が奏功して販売が拡大した。一方、部品・材料ではペン先顧客の生産調整や中国需要の停滞が影響した。事業EBITDAは研究開発費や体制強化などの先行投資、営業利益は円高による為替差益から為替差損への転換、親会社所有者帰属中間利益は前年のプリメディカ株式譲渡に伴う非継続事業利益の反動が減少要因となった。 |
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (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.音響機器関連では、ATCに前年の一過性の売上増加要因があったものの好調に伸長し、JLabではブランド認知戦略が奏功して販売が拡大した。部品・材料ではペン先顧客の生産調整や中国需要の停滞が影響した。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たこと、円高により前年の為替差益が為替差損に転じたこと、前年のプリメディカ株式譲渡に伴う非継続事業利益の反動が減益要因となった。
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.