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

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

Cumulative third-quarter net sales increased 7.9% year on year, while operating profit rose 319.0%, resulting in a significant improvement in profitability. The full-year forecasts for operating performance and annual dividends were left unchanged, but operating profit, ordinary profit and net income had already exceeded their full-year forecasts on a cumulative third-quarter basis.

Worth reading
51Recurring
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
550868
¥ thousand
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 October 2025 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales7,325¥ millionYear on year +7.9%Progress 81.4%
Operating profit723¥ millionYear on year +319.0%Progress 116.6%
Ordinary income706¥ millionYear on year +389.4%Progress 117.7%
Net income attributable to owners of the parent774¥ millionYear on year +916.4%Progress 113.8%

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. 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¥246.97
Financial position at period-end
Total assets4,211¥ million
of which net assets 2,854 ¥ millionEquity ratio 67.8%vs. prior year-end +9.5pt

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¥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%)
Annual Dividend Forecast¥26 per share → ¥30 per share(+15.4%)
Factors Behind Changes in Business Performance

Strong sales of event-related products and stationery, stronger in-store merchandising proposals, a focus on best-selling products, continued cost reductions, a decrease in the inventory valuation loss recognized in the same period of the previous year, and a decrease in foreign exchange losses.

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
Breakdown of extraordinary income (loss)Extraordinary income Item Relocation compensation / Amount ¥490,000 thousand / Extraordinary loss Item Head office relocation costs / Amount ¥83,034 thousand
Depreciation and amortization¥38,589 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 ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 October 2025 to 30 June 2026
Net Sales¥7,325 million (YoY +7.9%)
Operating profit¥723 million (YoY +319.0%)
Ordinary income¥706 million (YoY +389.4%)
Profit attributable to owners of the parent¥774 million (YoY +916.4%)
Net income per share¥246.97
Equity ratioEnd of the current fiscal period 67.8 / End of previous period 58.3
Total assets¥4,211 million
Net assets¥2,854 million
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%)
Annual Dividend Forecast¥26 per share → ¥30 per share(+15.4%)
Depreciation and amortization¥38,589 thousand
Breakdown of extraordinary income (loss)Extraordinary income Item Relocation compensation / Amount ¥490,000 thousand / Extraordinary loss Item Head office relocation costs / Amount ¥83,034 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
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 event-related products and stationery, stronger in-store merchandising proposals, a focus on best-selling products, continued cost reductions, a decrease in the inventory valuation loss recognized in the same period of the previous year, and a decrease in foreign exchange losses.
Items this document does not state (15)
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 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 event-related products, including Christmas and Valentine's Day merchandise, and stationery were strong. Other factors contributing to the increase in profit included stronger in-store merchandising proposals, a focus on best-selling products, continued cost reductions, a decrease in the inventory valuation loss recognized in the same period of the previous year, and a decrease in foreign exchange losses. In addition, ¥490,000 thousand in relocation compensation associated with the head office relocation was recorded as extraordinary income.

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