Worth reading
61In focus
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
121
¥ million (amount of upward revision to the full-year operating profit forecast)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationQ3 FY20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales5,739 Millions of yen+5.9%
Operating profit377 Millions of yen-4.5%
Ordinary income382 Millions of yen+0.6%
Net income231 Millions of yen-6.2%
Gross Profit Margin32.1%
Operating profit margin6.6%
Full-year earnings forecast
Net Sales
7,776 Millions of yen
Gross profit
2,478 Millions of yen
Operating profit
437 Millions of yen
Ordinary income
454 Millions of yen
Net income
282 Millions of yen
EBITDA
519 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 Sales73.8% (revised forecast) / 75.0% (initial forecast)
Operating profit86.2% (revised forecast) / 97.1% (initial forecast)
Ordinary income84.2% (revised forecast) / 105.5% (initial forecast)
Net income82.0% (revised forecast) / 93.9% (initial forecast)
Sincere S series revenue74.2% (against the 2026 revenue plan of ¥2,764 million)
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue is broadly on plan, while profit is above planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Increase in gross profit70
Increase in advertising expenses-5
Increase in packing and freight expenses-26
Increase in personnel expenses-24
Decrease in goodwill amortization13
Increase in other expenses-46
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Assumed Exchange Rates¥155.0/USD
New initiatives
- M&A and PMI initiatives for the color contact lens business
- Full-scale launch of the regulatory affairs consulting business
- Development of the next POS system, targeted for release in 2027
- Launch of シンシアワンデーS multifocal and やすらぎワンデー
- Change to a dividend policy with a minimum DOE of 4.0%
- Implementation of a 10th anniversary listing shareholder benefit program
Key KPIsA metric the company considers important as a management benchmark.
- Sincere S series revenue2,052 Millions of yenYear on year against the same period last year+2.5%
- EBITDA438 Millions of yenYear on year against the same period last year-6.5%
- Number of stores handling the シンシア S Series at prescription facilities3,044 projectsYear on year against the same period last yearIncreased
- Domestic Contact Lens Market Size¥3,160 100 million
- Daily disposable silicone hydrogel market growth rate9 %
- Subscription market growth rate13 %
Segment results
Contact Lens Business
Net Sales
5,338 Millions of yen+5.7%
Segment profit
498 Millions of yen-2.7%
Consulting Business
Net Sales
43 Millions of yen+75.1%
Segment profit
23 Millions of yen+86.0%
Systems Business
Net Sales
357 Millions of yen+4.5%
Segment profit
54 Millions of yen-26.2%
Market Size / Share
Domestic Contact Lens Market Size
2016¥2,147 100 million
2025¥3,160 100 million
2016–2025 CAGRApproximately 4.4%
Daily Disposable Silicone Hydrogel Growth Rate+9%
Subscription Growth Rate+13%
Number of employees
Number of Employees61 People consolidated
Annual Dividend
Annual dividend per share18 Yen
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | 5,739 Millions of yen (YoY +5.9%) |
| Operating profit | 377 Millions of yen (YoY -4.5%) |
| Ordinary income | 382 Millions of yen (YoY +0.6%) |
| Net income | 231 Millions of yen (YoY -6.2%) |
| Gross Profit Margin | 32.1% |
| Operating profit margin | 6.6% |
| Full-year earnings forecast | Net Sales 7,776 Millions of yen / Gross profit 2,478 Millions of yen / Operating profit 437 Millions of yen / Ordinary income 454 Millions of yen / Net income 282 Millions of yen / EBITDA 519 Millions of yen |
| Progress against full-year forecast | Net Sales 73.8% (revised forecast) / 75.0% (initial forecast) / Operating profit 86.2% (revised forecast) / 97.1% (initial forecast) / Ordinary income 84.2% (revised forecast) / 105.5% (initial forecast) / Net income 82.0% (revised forecast) / 93.9% (initial forecast) / Sincere S series revenue 74.2% (against the 2026 revenue plan of ¥2,764 million) |
| Self-assessment against the plan | Revenue is broadly on plan, while profit is above plan |
| Segment results | Contact Lens Business Net Sales 5,338 Millions of yen (YoY +5.7%) / Segment profit 498 Millions of yen (YoY -2.7%) / Consulting Business Net Sales 43 Millions of yen (YoY +75.1%) / Segment profit 23 Millions of yen (YoY +86.0%) / Systems Business Net Sales 357 Millions of yen (YoY +4.5%) / Segment profit 54 Millions of yen (YoY -26.2%) |
| Breakdown of Factors Affecting the Change | Increase in gross profit 70 / Increase in advertising expenses -5 / Increase in packing and freight expenses -26 / Increase in personnel expenses -24 / Decrease in goodwill amortization 13 / Increase in other expenses -46 |
| Key KPIs | Indicator name Sincere S series revenue / Value 2,052 Millions of yen / Year on year against the same period last year 2.5 Millions of yen, Indicator name EBITDA / Value 438 Millions of yen / Year on year against the same period last year -6.5 Millions of yen, Indicator name Number of stores handling the シンシア S Series at prescription facilities / Value 3,044 projects / Year on year against the same period last year Increased, Indicator name Domestic Contact Lens Market Size / Value ¥3,160 100 million / Year on year against the same period last year Not disclosed, Indicator name Daily disposable silicone hydrogel market growth rate / Value 9 % / Year on year against the same period last year Not disclosed, Indicator name Subscription market growth rate / Value 13 % / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 61 People (consolidated) / Change during the period Not disclosed / Hiring plan Not disclosed |
| Assumptions Underlying the Business Outlook | Assumed Exchange Rates ¥155.0/USD |
| Annual Dividend | Annual dividend per share 18 Yen / Breakdown Not disclosed |
| Market Size / Share | Domestic Contact Lens Market Size 2016 ¥2,147 100 million / 2025 ¥3,160 100 million / 2016–2025 CAGR Approximately 4.4% / Daily Disposable Silicone Hydrogel Growth Rate +9% / Subscription Growth Rate +13% |
| New initiatives | M&A and PMI initiatives for the color contact lens business, Full-scale launch of the regulatory affairs consulting business, Development of the next POS system, targeted for release in 2027, Launch of シンシアワンデーS multifocal and やすらぎワンデー, Change to a dividend policy with a minimum DOE of 4.0%, Implementation of a 10th anniversary listing shareholder benefit program |
Items this document does not state (12)
Selling, general and administrative expensesResults for the three months of the current quarterUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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.Revenue and profit progressed due to the acquisition of the color contact lens business, growth in own-brand color products and growth in high-value-added products, while business integration costs, advertising expenses, packing and freight costs, personnel expenses and upfront investment, among other items, weighed on 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.