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Earnings8013NAIGAI CO.,LTD.Materials and Chemicals

Second-Quarter (Interim Period) Financial Results for the Fiscal Year Ending January 2027 [Japanese GAAP] (Consolidated)

Interim net sales increased 18.2% year on year, while operating, ordinary and net losses all narrowed from the year-earlier period. However, each profit level remained in the red, including an operating loss of ¥311 million.

Worth reading
58In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
18.2
Year-on-year revenue growth (%)
Wording
Definitive
How definitive the wording is.

Results for this period

Interim period (second quarter)1 February 2026 to 31 July 2026ConsolidatedJapanese GAAP
Net Sales7,071¥ millionYear on year +18.2%
Operating profit-311¥ million
Ordinary income-166¥ million
Net income attributable to owners of the parent-201¥ 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 assets13,240¥ million
of which net assets 7,242 ¥ millionEquity ratio 54.7%

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。

Cash inflows and outflows
Operating-733
Investment-33
Financials+650
Net change-116

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥2,866 million
Segment revenue
B2B Business4,98970.6%+17.9%
B2C Business2,08229.4%+19.0%
Segment profit
B2B Business-221
B2C Business-90
Outlook and shareholder returns
Revision to Earnings ForecastNo change
Factors Behind Changes in Business Performance

Growth in the mass-retail channel and the e-commerce business for legwear and underwear contributed to higher revenue. While higher procurement costs due to the weaker yen, trademark royalties, investment in personnel and sales commissions weighed on earnings, the loss narrowed due to valuation gains on currency-forward derivatives and foreign exchange gains.

Disclosure regarding the going concern assumption

No matters applicable to the going-concern assumption were noted. However, the company recognizes that events or conditions exist that raise significant doubt about the going-concern assumption, and has determined that no material uncertainty is currently present.

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
Material subsequent eventsNot applicable.
Impairment loss¥20 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses ¥20 million
Depreciation and amortization¥27 million
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 February 2026 to 31 July 2026
Net Sales¥7,071 million (YoY +18.2%)
Operating profit¥-311 million
Ordinary income¥-166 million
Profit attributable to owners of the parent¥-201 million
Equity ratioEnd of the current fiscal period 54.7 / End of previous period Not disclosed
Total assets¥13,240 million
Net assets¥7,242 million
Cash flows from operating activities¥-733 million
Cash flows from investing activities¥-33 million
Cash flows from financing activities¥650 million
Cash and cash equivalents at end of period¥2,866 million
Revision to Earnings ForecastNo change
Segment revenueB2B Business ¥4,989 million (YoY +17.9%) / B2C Business ¥2,082 million (YoY +19.0%)
Segment profitB2B Business ¥-221 million / B2C Business ¥-90 million
Depreciation and amortization¥27 million
Impairment loss¥20 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses ¥20 million
Disclosure regarding the going concern assumptionNo matters applicable to the going-concern assumption were noted. However, the company recognizes that events or conditions exist that raise significant doubt about the going-concern assumption, and has determined that no material uncertainty is currently present.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsNot applicable.
Factors Behind Changes in Business PerformanceGrowth in the mass-retail channel and the e-commerce business for legwear and underwear contributed to higher revenue. While higher procurement costs due to the weaker yen, trademark royalties, investment in personnel and sales commissions weighed on earnings, the loss narrowed due to valuation gains on currency-forward derivatives and foreign exchange gains.
Items this document does not state (13)
Net income per shareOperating MarginFull-year earnings forecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChanges 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.

Growth in the mass-retail channel and the e-commerce business for legwear and underwear contributed to higher revenue. Although the weaker yen increased procurement costs for overseas products, and trademark royalties, investment in personnel and e-commerce sales commissions weighed on earnings, the loss narrowed due to valuation gains related to currency forwards and foreign exchange gains.

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