Komori
Earnings7800Amifa Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 (Japanese GAAP, Non-consolidated)

For the interim period, sales increased slightly, while operating profit, ordinary profit and interim net profit improved substantially. Based on interim-period results, the full-year earnings forecast and annual dividend forecast were revised, with the annual dividend forecast raised from ¥26 to ¥30.

Worth reading
57In focus
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
396232
¥ thousand
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 October 2025–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales5,326¥ millionYear on year +3.7%Progress 59.2%
Operating profit631¥ millionYear on year +168.4%Progress 101.8%
Ordinary income617¥ millionYear on year +192.3%Progress 102.8%
Net income attributable to owners of the parent406¥ millionYear on year +264.6%Progress 59.7%

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 share131.55
Financial position at period-end
Total assets3,923¥ million
of which net assets 2,512 ¥ millionEquity ratio 64.0%vs. prior year-end +5.7pt

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+929,534
Investment-121,650
Financials-278,032
Net change+529,852

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¥1,372,192 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥9,000 million (YoY +1.8%)
Operating profit¥620 million (YoY +129.4%)
Ordinary income¥600 million (YoY +150.8%)
Net income¥680 million (YoY +249.6%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥9,000 million / Operating profit Not disclosed → ¥620 million / Ordinary income Not disclosed → ¥600 million / Net income Not disclosed → ¥680 million
Annual Dividend Forecast¥26 → ¥30(+15.4%)
Factors Behind Changes in Business Performance

Strong sales of stationery, primarily event-related products and stickers; enhanced in-store merchandising proposals; concentration on best-selling products; ongoing cost reductions; reductions in selling, general and administrative expenses; a decrease in the loss on valuation of merchandise inventories recorded in the same period of the previous year; and a decrease in foreign exchange losses

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 No見積りの変更 No修正再表示 No
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Head office relocation costs / Amount ¥32,784 thousand
Depreciation and amortization¥23,228 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End3,235,000 Shares
Treasury Shares at Period-End16,439 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 October 2025–31 March 2026
Net Sales¥5,326 million (YoY +3.7%)
Operating profit¥631 million (YoY +168.4%)
Ordinary income¥617 million (YoY +192.3%)
Profit attributable to owners of the parent¥406 million (YoY +264.6%)
Net income per share131.55
Equity ratioEnd of the current fiscal period 64 / End of previous period 58.3
Total assets¥3,923 million
Net assets¥2,512 million
Cash flows from operating activities¥929,534 thousand
Cash flows from investing activities¥-121,650 thousand
Cash flows from financing activities¥-278,032 thousand
Cash and cash equivalents at end of period¥1,372,192 thousand
Full-year earnings forecastNet Sales ¥9,000 million (YoY +1.8%) / Operating profit ¥620 million (YoY +129.4%) / Ordinary income ¥600 million (YoY +150.8%) / Net income ¥680 million (YoY +249.6%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥9,000 million / Operating profit Not disclosed → ¥620 million / Ordinary income Not disclosed → ¥600 million / Net income Not disclosed → ¥680 million
Annual Dividend Forecast¥26 → ¥30(+15.4%)
Depreciation and amortization¥23,228 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Head office relocation costs / Amount ¥32,784 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End3,235,000 Shares
Treasury Shares at Period-End16,439 Shares
Factors Behind Changes in Business PerformanceStrong sales of stationery, primarily event-related products and stickers; enhanced in-store merchandising proposals; concentration on best-selling products; ongoing cost reductions; reductions in selling, general and administrative expenses; a decrease in the loss on valuation of merchandise inventories recorded in the same period of the previous year; and a decrease in foreign exchange losses
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

Sales of stationery, primarily event-related products and stickers, were strong. Profit improved as a result of enhanced in-store merchandising proposals, concentration on best-selling products, ongoing cost reductions, reductions in selling, general and administrative expenses, and a decrease in the loss on valuation of merchandise inventories recorded in the same period of the previous year. Foreign exchange losses also decreased. The full-year earnings and dividend forecasts were revised based on interim-period results.

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Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 (Japanese GAAP, Non-consolidated) | Amifa Co.,Ltd. (7800) timely disclosure | Komori