Worth reading
53Recurring
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
-13
Year-on-year change in operating income (%)Wording
Conditional
How definitive the wording is.Contents of this document
Financial Results PresentationSecond quarter (interim period) of the fiscal year ending December 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales3,832 Millions of yen+7.9%
Operating profit240 Millions of yen-13.0%
Ordinary income250 Millions of yen-3.4%
Net income142 Millions of yen-15.8%
Gross Profit Margin31.9%, down 1.3 percentage points year on year (33.2% in the same period of the previous year)
Operating profit margin6.3%, down 1.5 percentage points year on year (7.8% in the same period of the previous year)
Full-year earnings forecast
Net Sales
7,657 Millions of yen
Gross profit
2,375 Millions of yen
Operating profit
388 Millions of yen
Ordinary income
362 Millions of yen
Net income
246 Millions of yen
EBITDA
470 Millions of yen
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales50.0%
Operating profit61.8%
Ordinary income69.2%
Interim net income attributable to owners of the parent57.9%
Sincere S series revenue48.4%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue, operating profit, ordinary profit and interim net income are all progressing in line with planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Increase in gross profit44 Millions of yen
- Higher Advertising Expenses-13 Millions of yen
- Increase in packing and freight expenses-24 Millions of yen
- Increase in personnel expenses-22 Millions of yen
- Decrease in goodwill amortization12 Millions of yen
- Increase in other expenses-32 Millions of yen
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Assumed Exchange Rates¥155.0/USD
New initiatives
- Launched Sincere One Day S Multifocal in May 2026
- Fully launched the pharmaceutical regulatory consulting business
- Began development of the next-generation POS system
- Advancing PMI and inventory and logistics integration for the color contact lens business acquired from フリュー
- Changed the dividend policy to set DOE of 4.0% as the minimum
Key KPIsA metric the company considers important as a management benchmark.
- Sincere S series revenue1,337 Millions of yenYear on year against the same period last year+1.4%
- Creshe revenueYear on year against the same period last year+22.6%
- Number of outlets handling the Sincere S series prescribed products2,988 EngagementsYear on year against the same period last yearApproximately 1.2x
- EBITDA280 Millions of yenYear on year against the same period last year-14.7%
Segment results
Contact Lens Business
Net Sales
3,558 Millions of yen+7.7%
Segment profit
315 Millions of yen-10.6%
Consulting business
Net Sales
37 Millions of yen+98.8%
Segment profit
21 Millions of yen+99.5%
Systems Business
Net Sales
235 Millions of yen+3.0%
Segment profit
31 Millions of yen-42.5%
Number of stores and locations
Number at period-endNumber of outlets handling the Sincere S series: Sincere One Day S, 2,988 outlets; Sincere One Day S Creshe, 2,448 outlets
Number of employees
Number of Employees60 People consolidated
Annual Dividend
Annual dividend per share¥18
Payout ratio
47.8% (for reference), with a minimum DOE of 4.0%| Item | Details |
|---|---|
| Document type | Financial Results Presentation |
| Fiscal Period Covered | Second quarter (interim period) of the fiscal year ending December 2026 |
| Net Sales | 3,832 Millions of yen (YoY +7.9%) |
| Operating profit | 240 Millions of yen (YoY -13.0%) |
| Ordinary income | 250 Millions of yen (YoY -3.4%) |
| Net income | 142 Millions of yen (YoY -15.8%) |
| Gross Profit Margin | 31.9%, down 1.3 percentage points year on year (33.2% in the same period of the previous year) |
| Operating profit margin | 6.3%, down 1.5 percentage points year on year (7.8% in the same period of the previous year) |
| Full-year earnings forecast | Net Sales 7,657 Millions of yen / Gross profit 2,375 Millions of yen / Operating profit 388 Millions of yen / Ordinary income 362 Millions of yen / Net income 246 Millions of yen / EBITDA 470 Millions of yen |
| Progress against full-year forecast | Net Sales 50.0% / Operating profit 61.8% / Ordinary income 69.2% / Interim net income attributable to owners of the parent 57.9% / Sincere S series revenue 48.4% |
| Self-assessment against the plan | Revenue, operating profit, ordinary profit and interim net income are all progressing in line with plan |
| Segment results | Contact Lens Business Net Sales 3,558 Millions of yen (YoY +7.7%) / Segment profit 315 Millions of yen (YoY -10.6%) / Consulting business Net Sales 37 Millions of yen (YoY +98.8%) / Segment profit 21 Millions of yen (YoY +99.5%) / Systems Business Net Sales 235 Millions of yen (YoY +3.0%) / Segment profit 31 Millions of yen (YoY -42.5%) |
| Breakdown of Factors Affecting the Change | Factors Increase in gross profit / Amount 44 Millions of yen, Factors Higher Advertising Expenses / Amount -13 Millions of yen, Factors Increase in packing and freight expenses / Amount -24 Millions of yen, Factors Increase in personnel expenses / Amount -22 Millions of yen, Factors Decrease in goodwill amortization / Amount 12 Millions of yen, Factors Increase in other expenses / Amount -32 Millions of yen |
| Key KPIs | Indicator name Sincere S series revenue / Value 1,337 Millions of yen / Year on year against the same period last year 1.4 Millions of yen, Indicator name Creshe revenue / Value Not disclosed / Year on year against the same period last year 22.6, Indicator name Number of outlets handling the Sincere S series prescribed products / Value 2,988 Engagements / Year on year against the same period last year Approximately 1.2x, Indicator name EBITDA / Value 280 Millions of yen / Year on year against the same period last year -14.7 Millions of yen |
| Number of stores and locations | Number at period-end Number of outlets handling the Sincere S series: Sincere One Day S, 2,988 outlets; Sincere One Day S Creshe, 2,448 outlets / Number of store openings and closures during the period Not disclosed |
| Number of employees | Number of Employees 60 People (consolidated) / Changes during the period and hiring plan Not disclosed |
| Assumptions Underlying the Business Outlook | Assumed Exchange Rates ¥155.0/USD |
| Annual Dividend | Annual dividend per share ¥18 / Interim and Year-End Breakdown Not disclosed |
| Payout ratio | 47.8% (for reference), with a minimum DOE of 4.0% |
| New initiatives | Launched Sincere One Day S Multifocal in May 2026, Fully launched the pharmaceutical regulatory consulting business, Began development of the next-generation POS system, Advancing PMI and inventory and logistics integration for the color contact lens business acquired from フリュー, Changed the dividend policy to set DOE of 4.0% as the minimum |
Items this document does not state (11)
Selling, general and administrative expensesResults for the three months of the current quarterUnit price and quantity metricsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A
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.The color contact lens business acquired from フリュー contributed to revenue, while operating profit declined due to higher business integration costs, advertising expenses, packing and freight expenses, personnel expenses and other costs, as well as upfront investments including the development of a next-generation POS system. The gross profit margin also declined due to foreign exchange effects and other factors.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.