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

Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending October 2026 (Japanese GAAP)

For the cumulative third quarter of the fiscal year ending October 2026, revenue increased 7.1% year on year and operating profit increased 3.1%. Quarterly net profit attributable to owners of the parent increased 0.1%, and the earnings forecast was left unchanged.

Worth reading
45Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
7.1
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 November 2025 to 31 July 2026ConsolidatedJapanese GAAP
Net Sales3,481¥ millionYear on year +7.1%Progress 69.6%
Operating profit520¥ millionYear on year +3.1%Progress 69.3%
Ordinary income521¥ millionYear on year +1.7%Progress 69.5%
Net income attributable to owners of the parent350¥ millionYear on year +0.1%Progress 69.4%

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¥150.78
Financial position at period-end
Total assets4,829¥ million
of which net assets 3,990 ¥ millionEquity ratio 82.6%vs. prior year-end +1.5pt

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¥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%)
Revision to Earnings ForecastNo (unchanged)
Annual Dividend Forecast¥80 → ¥87(+8.8%)
Factors Behind Changes in Business Performance

Orders increased for digital solutions, print solutions, custom merchandise production, and packaging solutions, in addition to stronger proposals to existing customers, new customer acquisition, and efforts to strengthen sales capabilities and web-based customer acquisition. During the third quarter, the company also won its usual large-scale projects and projects related to the FIFA World Cup.

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 Not disclosed
Material subsequent eventsOn 3 August 2026, the company acquired all shares of 株式会社新和 and made it a subsidiary. On 9 September 2026, it entered into a business partnership agreement with Next Group Holdings株式会社 concerning a video content production business using generative AI.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥163 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥8,720 thousand
Depreciation and amortization¥51,202 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End2,335,600 Shares
Treasury Shares at Period-End5,009 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 November 2025 to 31 July 2026
Net Sales¥3,481 million (YoY +7.1%)
Operating profit¥520 million (YoY +3.1%)
Ordinary income¥521 million (YoY +1.7%)
Profit attributable to owners of the parent¥350 million (YoY +0.1%)
Net income per share¥150.78
Equity ratioEnd of the current fiscal period 82.6 / End of previous period 81.1
Total assets¥4,829 million
Net assets¥3,990 million
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%)
Revision to Earnings ForecastNo (unchanged)
Annual Dividend Forecast¥80 → ¥87(+8.8%)
Depreciation and amortization¥51,202 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥163 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥8,720 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 Not disclosed
Material subsequent eventsOn 3 August 2026, the company acquired all shares of 株式会社新和 and made it a subsidiary. On 9 September 2026, it entered into a business partnership agreement with Next Group Holdings株式会社 concerning a video content production business using generative AI.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End2,335,600 Shares
Treasury Shares at Period-End5,009 Shares
Factors Behind Changes in Business PerformanceOrders increased for digital solutions, print solutions, custom merchandise production, and packaging solutions, in addition to stronger proposals to existing customers, new customer acquisition, and efforts to strengthen sales capabilities and web-based customer acquisition. During the third quarter, the company also won its usual large-scale projects and projects related to the FIFA World Cup.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss

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 activities were strengthened by enhancing proposals to existing customers, acquiring new customers, strengthening and training the sales force, and enhancing web-based customer acquisition. Orders increased for digital solutions, including AI cameras and transparent monitors, print solutions, custom merchandise production, and packaging solutions. During the third quarter, the company also won large-scale projects and projects related to the FIFA World Cup.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending October 2026 (Japanese GAAP) | B&P Co.,Ltd. (7804) timely disclosure | Komori