Komori
Earnings7804B&P Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 (Japanese GAAP) (Consolidated)

For the interim period of the fiscal year ending October 2026, net sales increased 5.2% year on year, while operating income decreased 4.5%, ordinary income decreased 6.3%, and interim net income attributable to owners of the parent decreased 5.0%. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
43Recurring
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
5.2
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 November 2025 to 30 April 2026ConsolidatedJapanese GAAP
Net Sales2,249¥ millionYear on year +5.2%Progress 45.0%
Operating profit336¥ millionYear on year -4.5%Progress 44.8%
Ordinary income336¥ millionYear on year -6.3%Progress 44.8%
Net income attributable to owners of the parent230¥ millionYear on year -5.0%Progress 45.6%

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¥99.29 per share
Financial position at period-end
Total assets4,641¥ million
of which net assets 3,870 ¥ millionEquity ratio 83.4%vs. prior year-end +2.3pt

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+115,935
Investment-29,480
Financials-177,364
Net change-90,909

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¥3,254,738 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,000 million (YoY +11.2%)
Operating profit¥750 million (YoY +6.9%)
Ordinary income¥750 million (YoY +5.7%)
Net income¥504 million (YoY +2.7%)
Annual Dividend Forecast¥80 → ¥87(+8.8%)
Factors Behind Changes in Business Performance

Strengthening proposals to existing customers, activities to acquire new customers, enhancing web-based customer acquisition, and expanding orders for print solutions, custom-made goods and package solutions. Progress slowed in the first quarter due to seasonality, the reaction to demand related to the Osaka-Kansai Expo in the previous year, and uncertainty over demand trends against a backdrop of higher prices and other factors.

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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Breakdown of extraordinary income (loss)Item Gain on sale of non-current assets / Amount ¥163 thousand
Depreciation and amortization¥33,172 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, analysts and individual investors)
Issued Shares at Period-End2,335,300
Treasury Shares at Period-End5,009
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 November 2025 to 30 April 2026
Net Sales¥2,249 million (YoY +5.2%)
Operating profit¥336 million (YoY -4.5%)
Ordinary income¥336 million (YoY -6.3%)
Profit attributable to owners of the parent¥230 million (YoY -5.0%)
Net income per share¥99.29 per share
Equity ratioEnd of the current fiscal period 83.4 / End of previous period 81.1
Total assets¥4,641 million
Net assets¥3,870 million
Cash flows from operating activities¥115,935 thousand
Cash flows from investing activities¥-29,480 thousand
Cash flows from financing activities¥-177,364 thousand
Cash and cash equivalents at end of period¥3,254,738 thousand
Full-year earnings forecastNet Sales ¥5,000 million (YoY +11.2%) / Operating profit ¥750 million (YoY +6.9%) / Ordinary income ¥750 million (YoY +5.7%) / Net income ¥504 million (YoY +2.7%)
Annual Dividend Forecast¥80 → ¥87(+8.8%)
Depreciation and amortization¥33,172 thousand
Breakdown of extraordinary income (loss)Item Gain on sale of non-current assets / Amount ¥163 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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, analysts and individual investors)
Issued Shares at Period-End2,335,300
Treasury Shares at Period-End5,009
Factors Behind Changes in Business PerformanceStrengthening proposals to existing customers, activities to acquire new customers, enhancing web-based customer acquisition, and expanding orders for print solutions, custom-made goods and package solutions. Progress slowed in the first quarter due to seasonality, the reaction to demand related to the Osaka-Kansai Expo in the previous year, and uncertainty over demand trends against a backdrop of higher prices and other factors.
Items this document does not state (10)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial 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.

The Company expanded orders by strengthening proposals to existing customers, acquiring new customers and enhancing web-based customer acquisition. Progress slowed in the first quarter due to seasonality, the reaction to demand related to the Osaka-Kansai Expo in the previous year, and uncertainty surrounding demand amid higher prices. In the second quarter, orders expanded as sales promotion activities became more active.

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Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 (Japanese GAAP) (Consolidated) | B&P Co.,Ltd. (7804) timely disclosure | Komori