Worth reading
55In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
10
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2025年1月1日〜2025年9月30日ConsolidatedIFRSNet Sales86,253¥ millionYear on year +10.0%Progress 74.2%
Operating profit17,575¥ millionYear on year +5.2%Progress 88.3%
Ordinary income17,721¥ millionYear on year +9.5%Progress 89.1%
Net income attributable to owners of the parent13,326¥ millionYear on year +3.2%Progress 95.2%
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 share125円35銭
Financial position at period-end
Total assets296,927¥ million
of which net assets 222,813 ¥ millionEquity ratio 75.0%vs. prior year-end +0.8pt
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+10,361
Investment+2,433
Financials-14,184
Net change-1,390
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¥90,254 million
Segment revenue
Manufacturing (parts and materials)8,63410.0%-2.1%
Manufacturing (audio equipment-related)77,61890.0%+11.5%
Segment profit
Manufacturing (parts and materials)2,0119.1%-13.5%
Manufacturing (audio equipment-related)19,96890.9%+7.8%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥116,200 million (YoY +9.1%)
Operating profit¥19,900 million (YoY 0.0%)
Ordinary income¥19,900 million (YoY -2.6%)
Net income¥14,000 million (YoY -13.2%)
Revision to Earnings ForecastNot disclosed → Net Sales 116,200 / Operating profit 19,900 / Ordinary income 19,900 / Net income 14,000
Annual Dividend Forecast¥181 → 221.00（株式分割を考慮しない場合。株式分割考慮後の年間合計は－）（22.1%（株式分割考慮前ベース））
Factors Behind Changes in Business Performance
音響機器関連ではATCの伸長、JLabのブランド認知戦略や販路・製品カテゴリ・EC販売の拡大が増収に寄与した。部品・材料ではペン先顧客の生産調整と中国需要の停滞が減収要因となり、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。
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 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 (company name: —) / Excluded 0 companies (company name: —)
Depreciation and amortization¥4,366 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (on-demand webcast for analysts and institutional investors)
Issued Shares at Period-End107,438,916
Treasury Shares at Period-End1,421,363
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年1月1日〜2025年9月30日 |
| Net Sales | ¥86,253 million (YoY +10.0%) |
| Operating profit | ¥17,575 million (YoY +5.2%) |
| Ordinary income | ¥17,721 million (YoY +9.5%) |
| Profit attributable to owners of the parent | ¥13,326 million (YoY +3.2%) |
| Net income per share | 125円35銭 |
| Equity ratio | End of the current fiscal period 75 / End of previous period 74.2 |
| Total assets | ¥296,927 million |
| Net assets | ¥222,813 million |
| Cash flows from operating activities | ¥10,361 million |
| Cash flows from investing activities | ¥2,433 million |
| Cash flows from financing activities | ¥-14,184 million |
| Cash and cash equivalents at end of period | ¥90,254 million |
| Full-year earnings forecast | Net Sales ¥116,200 million (YoY +9.1%) / Operating profit ¥19,900 million (YoY 0.0%) / Ordinary income ¥19,900 million (YoY -2.6%) / Net income ¥14,000 million (YoY -13.2%) |
| Revision to Earnings Forecast | Not disclosed → Net Sales 116,200 / Operating profit 19,900 / Ordinary income 19,900 / Net income 14,000 |
| Annual Dividend Forecast | ¥181 → 221.00（株式分割を考慮しない場合。株式分割考慮後の年間合計は－）（22.1%（株式分割考慮前ベース）） |
| Segment revenue | Manufacturing (parts and materials) ¥8,634 million (YoY -2.1%) / Manufacturing (audio equipment-related) ¥77,618 million (YoY +11.5%) |
| Segment profit | Manufacturing (parts and materials) ¥2,011 million (YoY -13.5%) / Manufacturing (audio equipment-related) ¥19,968 million (YoY +7.8%) |
| Depreciation and amortization | ¥4,366 million |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / 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 (company name: —) / Excluded 0 companies (company name: —) |
| 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 | 107,438,916 |
| Treasury Shares at Period-End | 1,421,363 |
| Factors Behind Changes in Business Performance | 音響機器関連ではATCの伸長、JLabのブランド認知戦略や販路・製品カテゴリ・EC販売の拡大が増収に寄与した。部品・材料ではペン先顧客の生産調整と中国需要の停滞が減収要因となり、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。 |
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.音響機器関連では、ATCが前年同期の一過性増収の反動がある中でも伸長し、JLabではブランド認知戦略、米国外での販路拡大、製品カテゴリ拡充、EC販売の伸長が寄与しました。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減収要因となり、研究開発費や体制強化などの先行投資も利益を抑えました。
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.