Komori
Earnings8013NAIGAI CO.,LTD.Materials and Chemicals

Q1 Financial Results for the Fiscal Year Ending January 2027 [Japanese GAAP] (Consolidated)

In the first quarter, net sales rose 23.0% year on year to ¥3,441 million, while operating, ordinary and net losses all narrowed. However, the Company remained in the red at every stage, including an operating loss of ¥202 million.

Worth reading
61In focus
Scored from 4 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
23
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 February 2026–30 April 2026ConsolidatedJapanese GAAP
Net Sales3,441¥ millionYear on year +23.0%
Operating profit-202¥ million
Ordinary income-129¥ million
Net income attributable to owners of the parent-137¥ 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.

Financial position at period-end
Total assets13,444¥ million
of which net assets 6,826 ¥ millionEquity ratio 50.8%

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。

Segment revenueB2B Business ¥2,513 million (YoY +25.6%), B2C Business ¥927 million (YoY +16.3%)
Segment profitB2B Business ¥-156 million, B2C Business ¥-46 million
Outlook and shareholder returns
Revision to Earnings ForecastNo change
Factors Behind Changes in Business Performance

Growth in the mass-retailer channel and the e-commerce business for socks and undergarments, among other factors, contributed to higher sales. In addition to the benefit of higher sales, improvements in non-operating income and expenses, among other factors, narrowed the loss.

Disclosure regarding the going concern assumption

A description of material events and other matters is provided. Although events or circumstances that raise significant doubt about the going-concern assumption exist due to continuing operating losses and negative operating cash flow, the Company determined that no material uncertainty exists at present.

Material subsequent eventsNo applicable matters.
Impairment lossNo recognition
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None recorded for the current period
Depreciation and amortization¥11 million
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 February 2026–30 April 2026
Net Sales¥3,441 million (YoY +23.0%)
Operating profit¥-202 million
Ordinary income¥-129 million
Profit attributable to owners of the parent¥-137 million
Equity ratioEnd of the current fiscal period 50.8 / End of previous period Not disclosed
Total assets¥13,444 million
Net assets¥6,826 million
Revision to Earnings ForecastNo change
Segment revenueB2B Business ¥2,513 million (YoY +25.6%), B2C Business ¥927 million (YoY +16.3%)
Segment profitB2B Business ¥-156 million, B2C Business ¥-46 million
Depreciation and amortization¥11 million
Impairment lossNo recognition
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None recorded for the current period
Disclosure regarding the going concern assumptionA description of material events and other matters is provided. Although events or circumstances that raise significant doubt about the going-concern assumption exist due to continuing operating losses and negative operating cash flow, the Company determined that no material uncertainty exists at present.
Material subsequent eventsNo applicable matters.
Factors Behind Changes in Business PerformanceGrowth in the mass-retailer channel and the e-commerce business for socks and undergarments, among other factors, contributed to higher sales. In addition to the benefit of higher sales, improvements in non-operating income and expenses, among other factors, narrowed the loss.
Items this document does not state (18)
Net income per shareOperating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChange in accounting policyChanges in the scope of consolidationAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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.

Net sales increased due to the full-scale rollout of sales of “Champion” products through mass retailers, as well as the effects of product and customer acquisition initiatives in the e-commerce business for socks and undergarments. On the earnings front, in addition to the benefit of higher sales, improvements in non-operating income and expenses, including the elimination of foreign exchange losses, contributed to the narrower loss.

How to read this page

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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.
Q1 Financial Results for the Fiscal Year Ending January 2027 [Japanese GAAP] (Consolidated) | NAIGAI CO.,LTD. (8013) timely disclosure | Komori