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

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

In the interim period of 2026, net sales increased 8.4% year on year, while the operating loss, ordinary loss and interim net loss attributable to owners of the parent all narrowed from the same period of the previous year. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
32Immaterial
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
8.4
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales2,295¥ millionYear on year +8.4%Progress 47.5%
Operating profit-25¥ million
Ordinary income-32¥ million
Net income attributable to owners of the parent-50¥ million

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△¥1.70
Financial position at period-end
Total assets4,157¥ million
of which net assets 1,014 ¥ millionEquity ratio 24.0%vs. prior year-end 0.0pt

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 ¥1,742,954 thousand (YoY +9.3%), Robot equipment business ¥552,502 thousand (YoY +5.5%)
Segment profitStationery business ¥108,833 thousand, Robot equipment business ¥-134,621 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,833 million (YoY +12.4%)
Operating profit¥5 million
Ordinary income¥3 million
Net income¥-15 million
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

The stationery business recorded higher sales and profit, driven by product price revisions, high-priced and high-value-added products, and expanded sales of non-metal nib products. Meanwhile, losses in the robot equipment business widened due to restrained and postponed capital investment resulting from the situation in the Middle East and other factors, as well as higher raw material costs.

Disclosure regarding the going concern assumption

Disclosure of important events and other matters: operating losses and losses recorded in prior fiscal years have resulted in events and circumstances that raise substantial doubt about the going-concern assumption. However, no material uncertainty regarding the going-concern assumption has been identified due to the commitment of financial support from the parent company and other factors. No note regarding the going-concern assumption is 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
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Material subsequent eventsNo applicable matters.
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥110 thousand / Extraordinary loss No applicable matters.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End29,659,554
Treasury Shares at Period-End16,377
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥2,295 million (YoY +8.4%)
Operating profit¥-25 million
Ordinary income¥-32 million
Profit attributable to owners of the parent¥-50 million
Net income per share△¥1.70
Equity ratioEnd of the current fiscal period 24 / End of previous period 24
Total assets¥4,157 million
Net assets¥1,014 million
Full-year earnings forecastNet Sales ¥4,833 million (YoY +12.4%) / Operating profit ¥5 million / Ordinary income ¥3 million / Net income ¥-15 million
Annual Dividend Forecast¥0 → ¥0
Segment revenueStationery business ¥1,742,954 thousand (YoY +9.3%), Robot equipment business ¥552,502 thousand (YoY +5.5%)
Segment profitStationery business ¥108,833 thousand, Robot equipment business ¥-134,621 thousand
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥110 thousand / Extraordinary loss No applicable matters.
Disclosure regarding the going concern assumptionDisclosure of important events and other matters: operating losses and losses recorded in prior fiscal years have resulted in events and circumstances that raise substantial doubt about the going-concern assumption. However, no material uncertainty regarding the going-concern assumption has been identified due to the commitment of financial support from the parent company and other factors. No note regarding the going-concern assumption is applicable.
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 consolidationAdded: 0 companies; excluded: 0 companies
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End29,659,554
Treasury Shares at Period-End16,377
Factors Behind Changes in Business PerformanceThe stationery business recorded higher sales and profit, driven by product price revisions, high-priced and high-value-added products, and expanded sales of non-metal nib products. Meanwhile, losses in the robot equipment business widened due to restrained and postponed capital investment resulting from the situation in the Middle East and other factors, as well as higher raw material costs.
Items this document does not state (11)
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 backlogDepreciation and amortization

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 product price revisions, high-priced and high-value-added products, non-metal nib products in North America, and expanded shelf space at major chains. In the robot equipment business, results were affected by the restraint and postponement of capital investment due to the situation in the Middle East and other factors, higher raw material costs, and the limited effectiveness of measures to stimulate demand.

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