Worth reading
42Recurring
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
22.4
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales93,886¥ millionYear on year +22.4%Progress 55.2%
Operating profit1,874¥ millionYear on year -13.6%Progress 44.6%
Ordinary income2,231¥ millionYear on year -0.3%Progress 46.5%
Net income attributable to owners of the parent1,425¥ millionYear on year -5.8%
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¥37.39
Financial position at period-end
Total assets83,404¥ million
of which net assets 40,213 ¥ millionEquity ratio 47.3%vs. prior year-end -1.6pt
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 revenueFirst Business ¥31,613 million (YoY +18.4%), Second Business ¥21,092 million (YoY +5.5%), Third Business ¥41,180 million (YoY +37.2%)
Segment profitFirst Business ¥659 million (YoY -54.2%), Second Business ¥674 million (YoY +49.2%), Third Business ¥1,032 million (YoY +399.8%)
Regional sales¥61,485 million, ¥27,649 million, ¥4,751 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥170,000 million (YoY +3.1%)
Operating profit¥4,200 million (YoY +1.6%)
Ordinary income¥4,800 million (YoY +8.1%)
Profit attributable to owners of the parent¥3,700 million (YoY +9.7%)
Annual Dividend Forecast¥42 → ¥47
Factors Behind Changes in Business Performance
The First, Second and Third Businesses all performed well, resulting in higher revenue, while operating profit declined due to an increase in cost of sales resulting from a one-off inventory valuation loss, as well as an increase in selling, general and administrative expenses.
Disclosure regarding the going concern assumption
None
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 Not disclosed / Excluded Not disclosed / Company name Not disclosed / Notes Material changes in the scope of consolidation during the interim period: None
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of golf club memberships ¥1 million, Other ¥0 million / Extraordinary loss Loss on sale of property, plant and equipment ¥3 million, Loss on valuation of golf membership rights ¥2 million, Other ¥0 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End40,332,400 shares
Treasury Shares at Period-End3,357,932 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥93,886 million (YoY +22.4%) |
| Operating profit | ¥1,874 million (YoY -13.6%) |
| Ordinary income | ¥2,231 million (YoY -0.3%) |
| Profit attributable to owners of the parent | ¥1,425 million (YoY -5.8%) |
| Net income per share | ¥37.39 |
| Equity ratio | End of the current fiscal period 47.3 / End of previous period 48.9 |
| Total assets | ¥83,404 million |
| Net assets | ¥40,213 million |
| Full-year earnings forecast | Net Sales ¥170,000 million (YoY +3.1%) / Operating profit ¥4,200 million (YoY +1.6%) / Ordinary income ¥4,800 million (YoY +8.1%) / Profit attributable to owners of the parent ¥3,700 million (YoY +9.7%) |
| Annual Dividend Forecast | ¥42 → ¥47 |
| Segment revenue | First Business ¥31,613 million (YoY +18.4%), Second Business ¥21,092 million (YoY +5.5%), Third Business ¥41,180 million (YoY +37.2%) |
| Segment profit | First Business ¥659 million (YoY -54.2%), Second Business ¥674 million (YoY +49.2%), Third Business ¥1,032 million (YoY +399.8%) |
| Regional sales | ¥61,485 million, ¥27,649 million, ¥4,751 million |
| Impairment loss | No applicable matters |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of golf club memberships ¥1 million, Other ¥0 million / Extraordinary loss Loss on sale of property, plant and equipment ¥3 million, Loss on valuation of golf membership rights ¥2 million, Other ¥0 million |
| Disclosure regarding the going concern assumption | None |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Not disclosed / Excluded Not disclosed / Company name Not disclosed / Notes Material changes in the scope of consolidation during the interim period: None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 40,332,400 shares |
| Treasury Shares at Period-End | 3,357,932 shares |
| Factors Behind Changes in Business Performance | The First, Second and Third Businesses all performed well, resulting in higher revenue, while operating profit declined due to an increase in cost of sales resulting from a one-off inventory valuation loss, as well as an increase in selling, general and administrative expenses. |
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 PolicyOrders received and order backlogDepreciation and amortizationMaterial 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.Revenue increased as the First, Second and Third Businesses all performed well. Operating profit declined due to an increase in cost of sales resulting from a one-off inventory valuation loss, as well as an increase in selling, general and administrative expenses.
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.