Komori
Earnings8040TOKYO SOIR CO.,LTD.Materials and Chemicals

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

For the 2026 interim period, net sales were below the same period of the previous year, while operating income, ordinary income and net income all declined significantly. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
46Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
49.9
Year-on-year decline in interim net income attributable to owners of the parent (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales7,999¥ millionYear on year -6.8%Progress 49.4%
Operating profit203¥ millionYear on year -45.0%Progress 58.0%
Ordinary income266¥ millionYear on year -40.3%Progress 59.1%
Net income attributable to owners of the parent202¥ millionYear on year -49.9%Progress 57.7%

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¥58.56
Financial position at period-end
Total assets14,210¥ million
of which net assets 10,853 ¥ millionEquity ratio 76.4%vs. prior year-end +1.1pt

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.

Cash inflows and outflows
Operating+156,452
Investment-52,010
Financials-205,312
Net change-100,870

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥1,957,683 thousand
Segment revenueFormal business ¥7,136 million (YoY -7.7%), Lifestyle Business ¥862 million (YoY +1.5%)
Segment profitFormal business ¥161 million (YoY -48.8%), Lifestyle Business ¥41 million (YoY -23.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥16,200 million (YoY +0.5%)
Operating profit¥350 million (YoY +101.3%)
Ordinary income¥450 million (YoY +52.2%)
Net income¥350 million (YoY +48.0%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥45 → ¥45(0.0%)
Factors Behind Changes in Business Performance

Soaring raw material and energy prices, inflation, climate change, and consumers' preference for saving and lower-priced products. In e-commerce sales in the Lifestyle Business, slower sales of seasonal products due to weather conditions.

Disclosure regarding the going concern assumption

No applicable matters ("There are no applicable matters")

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 companies (no company names provided) / Excluded 0 companies (no company names provided)
Impairment loss¥8,913 thousand
Breakdown of extraordinary income (loss)Gain on sale of investment securities ¥22,034 thousand, Impairment Losses ¥8,913 thousand, Loss on sale of investment securities ¥5 thousand
Depreciation and amortization¥133,949 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For media
Issued Shares at Period-End3,860,000 Shares
Treasury Shares at Period-End381,568 Shares
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¥7,999 million (YoY -6.8%)
Operating profit¥203 million (YoY -45.0%)
Ordinary income¥266 million (YoY -40.3%)
Profit attributable to owners of the parent¥202 million (YoY -49.9%)
Net income per share¥58.56
Equity ratioEnd of the current fiscal period 76.4 / End of previous period 75.3
Total assets¥14,210 million
Net assets¥10,853 million
Cash flows from operating activities¥156,452 thousand
Cash flows from investing activities¥-52,010 thousand
Cash flows from financing activities¥-205,312 thousand
Cash and cash equivalents at end of period¥1,957,683 thousand
Full-year earnings forecastNet Sales ¥16,200 million (YoY +0.5%) / Operating profit ¥350 million (YoY +101.3%) / Ordinary income ¥450 million (YoY +52.2%) / Net income ¥350 million (YoY +48.0%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥45 → ¥45(0.0%)
Segment revenueFormal business ¥7,136 million (YoY -7.7%), Lifestyle Business ¥862 million (YoY +1.5%)
Segment profitFormal business ¥161 million (YoY -48.8%), Lifestyle Business ¥41 million (YoY -23.4%)
Depreciation and amortization¥133,949 thousand
Impairment loss¥8,913 thousand
Breakdown of extraordinary income (loss)Gain on sale of investment securities ¥22,034 thousand, Impairment Losses ¥8,913 thousand, Loss on sale of investment securities ¥5 thousand
Disclosure regarding the going concern assumptionNo applicable matters ("There are no applicable matters")
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 companies (no company names provided) / Excluded 0 companies (no company names provided)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For media
Issued Shares at Period-End3,860,000 Shares
Treasury Shares at Period-End381,568 Shares
Factors Behind Changes in Business PerformanceSoaring raw material and energy prices, inflation, climate change, and consumers' preference for saving and lower-priced products. In e-commerce sales in the Lifestyle Business, slower sales of seasonal products due to weather conditions.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.

The company cited soaring raw material and energy prices, inflation, climate change, and consumers' preference for saving and lower-priced products as factors affecting the business environment. For e-commerce sales in the Lifestyle Business, it also cited slower sales of seasonal products due to weather conditions.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | TOKYO SOIR CO.,LTD. (8040) timely disclosure | Komori