Worth reading
40Recurring
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
49.9
% (year-on-year change in revenue)Wording
Avoiding a definitive answer
How definitive the wording is.Results for this period
First quarter1 March 2026 to 31 May 2026Non-consolidated (standalone)Japanese GAAPNet Sales970¥ millionYear on year +49.9%Progress 33.6%
Operating profit193¥ millionYear on year +478.0%Progress 62.9%
Ordinary income214¥ millionProgress 69.3%
Net income attributable to owners of the parent154¥ millionProgress 74.0%
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¥23.79
Financial position at period-end
Total assets7,405¥ million
of which net assets 5,086 ¥ millionEquity ratio 68.7%vs. prior year-end -2.9pt
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¥2,890 million (YoY +6.6%)
Operating profit¥307 million (YoY +96.1%)
Ordinary income¥309 million (YoY +43.3%)
Net income¥208 million (YoY +44.1%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥30 → ¥30（0.0%）
Factors Behind Changes in Business Performance
Orders for golf shafts from U.S. distributors exceeded expectations.
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 Insurance surrender value / Amount ¥2,865 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥49,630 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,945,600
Treasury Shares at Period-End460,175
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 March 2026 to 31 May 2026 |
| Net Sales | ¥970 million (YoY +49.9%) |
| Operating profit | ¥193 million (YoY +478.0%) |
| Ordinary income | ¥214 million |
| Profit attributable to owners of the parent | ¥154 million |
| Net income per share | ¥23.79 |
| Equity ratio | End of the current fiscal period 68.7 / End of previous period 71.6 |
| Total assets | ¥7,405 million |
| Net assets | ¥5,086 million |
| Full-year earnings forecast | Net Sales ¥2,890 million (YoY +6.6%) / Operating profit ¥307 million (YoY +96.1%) / Ordinary income ¥309 million (YoY +43.3%) / Net income ¥208 million (YoY +44.1%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥30 → ¥30（0.0%） |
| Depreciation and amortization | ¥49,630 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Item Insurance surrender value / Amount ¥2,865 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 6,945,600 |
| Treasury Shares at Period-End | 460,175 |
| Factors Behind Changes in Business Performance | Orders for golf shafts from U.S. distributors exceeded expectations. |
Items this document does not state (14)
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 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.Orders for golf shafts from U.S. distributors exceeded expectations. The company explained that sales of golf equipment were broadly flat.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.