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Results7992The Sailor Pen Co.,Ltd.Information and Communications, Services and Others

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

Cumulative third-quarter sales increased 8.0% year on year, while operating loss, ordinary loss and net loss all narrowed from the same period of the previous year. However, operating and net losses remain, and the full-year forecast is unchanged.

Worth reading
52Recurring
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
% (year-on-year change in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales3,312Millions of yenYear on year +8.0%Progress 68.5%
Operating profit-39Millions of yen
Ordinary income-53Millions of yen
Net income attributable to owners of the parent-72Millions of 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-¥2.45
Financial position at period-end
Total assets4,066Millions of yen
of which net assets 990 Millions of yenEquity ratio 23.9%vs. prior year-end -0.1pt

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 2,573,783 Thousands of yen (YoY +9.6%), Robot equipment business 738,314 Thousands of yen (YoY +2.5%)
Segment profitStationery business 157,653 Thousands of yen, Robot equipment business -197,530 Thousands of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,833 Millions of yen (YoY +12.4%)
Operating profit5 Millions of yen
Ordinary income3 Millions of yen
Net income-15 Millions of yen
Annual Dividend Forecast0 Yen → 0 Yen
Factors Behind Changes in Business Performance

The stationery business reported higher sales and profit, driven by improved margins from product price revisions, a recovery in sales volume and cost reductions from greater manufacturing efficiency. The robotic equipment business saw its loss widen due to reduced and postponed capital investment, higher raw material costs and lower operating rates associated with sluggish sales.

Disclosure regarding the going concern assumption

A description of material events and other matters is provided. The company states that events and circumstances giving rise to material doubt exist due to the recording of an operating loss and a quarterly net loss attributable to owners of the parent, as well as continued losses from prior fiscal years. However, it states that no material uncertainty regarding the going concern assumption is identified, based on commitments including confirmed financial support.

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 110 Thousands of yen, Reversal of provision for losses related to voluntary product recalls 5,010 Thousands of yen / Extraordinary loss Loss on disposal of fixed assets 785 Thousands of yen
Depreciation and amortization35,522 Thousands of yen
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End29,659,554 shares
Treasury Shares at Period-End16,406 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 September 2026
Net Sales3,312 Millions of yen (YoY +8.0%)
Operating profit-39 Millions of yen
Ordinary income-53 Millions of yen
Profit attributable to owners of the parent-72 Millions of yen
Net income per share-¥2.45
Equity ratioEnd of the current fiscal period 23.9 / End of previous period 24
Total assets4,066 Millions of yen
Net assets990 Millions of yen
Full-year earnings forecastNet Sales 4,833 Millions of yen (YoY +12.4%) / Operating profit 5 Millions of yen / Ordinary income 3 Millions of yen / Net income -15 Millions of yen
Annual Dividend Forecast0 Yen → 0 Yen
Segment revenueStationery business 2,573,783 Thousands of yen (YoY +9.6%), Robot equipment business 738,314 Thousands of yen (YoY +2.5%)
Segment profitStationery business 157,653 Thousands of yen, Robot equipment business -197,530 Thousands of yen
Depreciation and amortization35,522 Thousands of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 110 Thousands of yen, Reversal of provision for losses related to voluntary product recalls 5,010 Thousands of yen / Extraordinary loss Loss on disposal of fixed assets 785 Thousands of yen
Disclosure regarding the going concern assumptionA description of material events and other matters is provided. The company states that events and circumstances giving rise to material doubt exist due to the recording of an operating loss and a quarterly net loss attributable to owners of the parent, as well as continued losses from prior fiscal years. However, it states that no material uncertainty regarding the going concern assumption is identified, based on commitments including confirmed financial support.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End29,659,554 shares
Treasury Shares at Period-End16,406 shares
Factors Behind Changes in Business PerformanceThe stationery business reported higher sales and profit, driven by improved margins from product price revisions, a recovery in sales volume and cost reductions from greater manufacturing efficiency. The robotic equipment business saw its loss widen due to reduced and postponed capital investment, higher raw material costs and lower operating rates associated with sluggish sales.
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, improved margins from product price revisions, a recovery in sales volume and cost reductions from greater manufacturing efficiency contributed to results. In the robotic equipment business, reduced and postponed capital investment, higher raw material costs and lower operating rates due to sluggish sales weighed on profit.

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