Komori
Results7793IMAGE MAGIC Inc.Information and Communications, Services and Others

Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

For the nine-month period ended December 2026, net sales increased 18.7% year on year and operating profit increased 23.7%, resulting in higher revenue and profit. The full-year earnings forecast remains unchanged, while the annual dividend forecast was increased from ¥32 for the previous fiscal year to ¥35.

Worth reading
48Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
18.7
% (year-on-year increase in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales8,163¥ millionYear on year +18.7%Progress 76.3%
Operating profit615¥ millionYear on year +23.7%Progress 94.6%
Ordinary income620¥ millionYear on year +24.3%Progress 95.4%
Net income attributable to owners of the parent423¥ millionYear on year +42.6%Progress 96.1%

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 share¥171.22
Financial position at period-end
Total assets3,756¥ million
of which net assets 2,299 ¥ millionEquity ratio 61.2%vs. prior year-end +2.6pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥10,700 million (YoY +13.8%)
Operating profit¥650 million (YoY +16.9%)
Ordinary income¥650 million (YoY +16.4%)
Net income¥440 million (YoY +33.4%)
Annual Dividend Forecast¥32 → ¥35
Factors Behind Changes in Business Performance

The company's e-commerce site, "originalprint.jp," performed well as the company strengthened its handling of new products. Sales of hardware consumables also remained strong, and adoption of solutions such as "maker town" expanded. In response to growth in orders, the company advanced automation and labor-saving measures at its own factories and strengthened collaboration with partner factories.

Disclosure regarding the going concern assumption

Not applicable.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Material subsequent eventsRegarding 株式会社長谷川美芸, the company acquired all shares through a share acquisition and a simplified share exchange effective 2 October 2026, making it a wholly owned subsidiary.
Impairment loss¥2,000 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of fixed assets ¥3,089 thousand, Impairment Losses ¥2,000 thousand
Depreciation and amortization¥210,980 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,572,235
Treasury Shares at Period-End120,056
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 January 2026–30 September 2026
Net Sales¥8,163 million (YoY +18.7%)
Operating profit¥615 million (YoY +23.7%)
Ordinary income¥620 million (YoY +24.3%)
Profit attributable to owners of the parent¥423 million (YoY +42.6%)
Net income per share¥171.22
Equity ratioEnd of the current fiscal period 61.2 / End of previous period 58.6
Total assets¥3,756 million
Net assets¥2,299 million
Full-year earnings forecastNet Sales ¥10,700 million (YoY +13.8%) / Operating profit ¥650 million (YoY +16.9%) / Ordinary income ¥650 million (YoY +16.4%) / Net income ¥440 million (YoY +33.4%)
Annual Dividend Forecast¥32 → ¥35
Depreciation and amortization¥210,980 thousand
Impairment loss¥2,000 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of fixed assets ¥3,089 thousand, Impairment Losses ¥2,000 thousand
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsRegarding 株式会社長谷川美芸, the company acquired all shares through a share acquisition and a simplified share exchange effective 2 October 2026, making it a wholly owned subsidiary.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,572,235
Treasury Shares at Period-End120,056
Factors Behind Changes in Business PerformanceThe company's e-commerce site, "originalprint.jp," performed well as the company strengthened its handling of new products. Sales of hardware consumables also remained strong, and adoption of solutions such as "maker town" expanded. In response to growth in orders, the company advanced automation and labor-saving measures at its own factories and strengthened collaboration with partner factories.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogChanges in the scope of consolidation

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 company's e-commerce site, "originalprint.jp," performed well as the company strengthened its handling of new products. Sales of hardware consumables remained strong, and the adoption of its solutions also expanded.

How to read this page

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Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | IMAGE MAGIC Inc. (7793) timely disclosure | Komori