Worth reading
49Recurring
Scored from 4 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
7.9
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAPNet Sales3,832,163¥ thousandYear on year +7.9%
Operating profit240,063¥ thousandYear on year -13.0%
Ordinary income250,845¥ thousandYear on year -3.4%
Net income attributable to owners of the parent142,897¥ thousandYear on year -15.8%
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.
Financial position at period-end
Total assets5,585,392¥ thousand
of which net assets 2,839,579 ¥ thousandEquity ratio 50.8%vs. prior year-end -1.6pt
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+447,466
Investment+642
Financials-223,171
Net change+224,937
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¥1,882,185 thousand
Segment revenueContact Lens Business ¥3,558,853 thousand (YoY +7.7%), Consulting business ¥37,777 thousand (YoY +98.8%), Systems Business ¥235,532 thousand (YoY +3.0%)
Segment profitContact Lens Business ¥315,720 thousand (YoY -10.6%), Consulting business ¥21,728 thousand (YoY +99.5%), Systems Business ¥31,460 thousand (YoY -42.5%)
Outlook and shareholder returns
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥16 per share (year-end dividend) → ¥18 per share (year-end dividend)（+12.5%）
Factors Behind Changes in Business Performance
Net sales increased as the core contact lens business remained solid, while profit declined due to higher raw material costs and upfront investments.
Disclosure regarding the going concern assumption
No applicable matters
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Extraordinary Losses ¥32,482 thousand
Depreciation and amortization¥17,354 thousand
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥3,832,163 thousand (YoY +7.9%) |
| Operating profit | ¥240,063 thousand (YoY -13.0%) |
| Ordinary income | ¥250,845 thousand (YoY -3.4%) |
| Profit attributable to owners of the parent | ¥142,897 thousand (YoY -15.8%) |
| Equity ratio | End of the current fiscal period 50.8 / End of previous period 52.4 |
| Total assets | ¥5,585,392 thousand |
| Net assets | ¥2,839,579 thousand |
| Cash flows from operating activities | ¥447,466 thousand |
| Cash flows from investing activities | ¥642 thousand |
| Cash flows from financing activities | ¥-223,171 thousand |
| Cash and cash equivalents at end of period | ¥1,882,185 thousand |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥16 per share (year-end dividend) → ¥18 per share (year-end dividend)（+12.5%） |
| Segment revenue | Contact Lens Business ¥3,558,853 thousand (YoY +7.7%), Consulting business ¥37,777 thousand (YoY +98.8%), Systems Business ¥235,532 thousand (YoY +3.0%) |
| Segment profit | Contact Lens Business ¥315,720 thousand (YoY -10.6%), Consulting business ¥21,728 thousand (YoY +99.5%), Systems Business ¥31,460 thousand (YoY -42.5%) |
| Depreciation and amortization | ¥17,354 thousand |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Extraordinary Losses ¥32,482 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Factors Behind Changes in Business Performance | Net sales increased as the core contact lens business remained solid, while profit declined due to higher raw material costs and upfront investments. |
Items this document does not state (14)
Net income per shareOperating MarginFull-year earnings forecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End
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.Net sales increased as the core contact lens business remained solid. On the earnings front, higher raw material costs and upfront investments in the contact lens business were factors contributing to the decline in profit.
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.