Komori
Earnings7992The Sailor Pen Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, net sales increased 14.7% year on year, while operating income, ordinary income and net income all turned profitable from losses in the same period of the previous year. The full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
49Recurring
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
14.7
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales1,303million yenYear on year +14.7%Progress 27.0%
Operating profit37million yenProgress 740.0%
Ordinary income33million yenProgress 1,100.0%
Net income attributable to owners of the parent24million yen

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¥0.84
Financial position at period-end
Total assets4,278million yen
of which net assets 1,086 million yenEquity ratio 25.0%vs. prior year-end +1.0pt

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.

Segment revenueStationery business 957,416 thousand yen (YoY +10.7%), Robot equipment business 345,795 thousand yen (YoY +27.2%)
Segment profitStationery business 89,020 thousand yen, Robot equipment business -51,585 thousand yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,833 million yen (YoY +12.4%)
Operating profit5 million yen
Ordinary income3 million yen
Net income-15 million yen
Annual Dividend Forecast0 yen → 0 yen
Factors Behind Changes in Business Performance

The stationery business benefited from strong European markets, a recovery in North American demand, labor and expense controls through optimal allocation of manufacturing operations, price revisions, and expanded sales of nib products made from non-metallic materials. In the robot equipment business, sales grew, led by take-out robots, and the company worked to reduce raw material costs and expenses.

Disclosure regarding the going concern assumption

The filing includes a description of significant events and conditions. The company recognizes that continued operating losses and net losses attributable to owners of the parent in prior full fiscal years could lead to a deterioration in cash flow if not resolved. However, in light of the commitment from the parent company to provide financial support and other factors, the company has determined that no material uncertainty exists regarding the going concern assumption.

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
Breakdown of extraordinary income (loss)Extraordinary gains 110 thousand yen
Depreciation and amortization10,943 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End29,659,554 Shares
Treasury Shares at Period-End16,361 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales1,303 million yen (YoY +14.7%)
Operating profit37 million yen
Ordinary income33 million yen
Profit attributable to owners of the parent24 million yen
Net income per share¥0.84
Equity ratioEnd of the current fiscal period 25 / End of previous period 24
Total assets4,278 million yen
Net assets1,086 million yen
Full-year earnings forecastNet Sales 4,833 million yen (YoY +12.4%) / Operating profit 5 million yen / Ordinary income 3 million yen / Net income -15 million yen
Annual Dividend Forecast0 yen → 0 yen
Segment revenueStationery business 957,416 thousand yen (YoY +10.7%), Robot equipment business 345,795 thousand yen (YoY +27.2%)
Segment profitStationery business 89,020 thousand yen, Robot equipment business -51,585 thousand yen
Depreciation and amortization10,943 thousand yen
Breakdown of extraordinary income (loss)Extraordinary gains 110 thousand yen
Disclosure regarding the going concern assumptionThe filing includes a description of significant events and conditions. The company recognizes that continued operating losses and net losses attributable to owners of the parent in prior full fiscal years could lead to a deterioration in cash flow if not resolved. However, in light of the commitment from the parent company to provide financial support and other factors, the company has determined that no material uncertainty exists regarding the going concern assumption.
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
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End29,659,554 Shares
Treasury Shares at Period-End16,361 Shares
Factors Behind Changes in Business PerformanceThe stationery business benefited from strong European markets, a recovery in North American demand, labor and expense controls through optimal allocation of manufacturing operations, price revisions, and expanded sales of nib products made from non-metallic materials. In the robot equipment business, sales grew, led by take-out robots, and the company worked to reduce raw material costs and expenses.
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 periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional 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.

In the stationery business, results benefited from strong European markets, a recovery in North American demand, labor and expense controls through optimal allocation of manufacturing operations, price revisions for certain products, and expanded sales of nib products made from non-metallic materials. In the robot equipment business, sales grew, led by take-out robots, while efforts were also made to reduce raw material costs and expenses.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | The Sailor Pen Co.,Ltd. (7992) timely disclosure | Komori