Komori
Earnings9265YAMASHITA HEALTH CARE HOLDINGS,INC.Trading & Wholesale

Summary of Financial Results for the First Quarter of the Fiscal Year Ending May 2027 (Japanese GAAP) (Consolidated)

Although net sales declined by 0.2% year on year, operating income changed from a profit of ¥36 million to a loss of ¥131 million, while ordinary income and net income also turned to losses. The full-year earnings forecast and dividend forecast were unchanged.

Worth reading
48Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-167
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 June 2026–31 August 2026ConsolidatedJapanese GAAP
Net Sales15,045¥ millionYear on year -0.2%Progress 21.6%
Operating profit-131¥ million
Ordinary income-106¥ million
Net income attributable to owners of the parent-101¥ 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. 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-¥39.98
Financial position at period-end
Total assets25,397¥ million
of which net assets 9,034 ¥ millionEquity ratio 35.6%vs. prior year-end +1.0pt

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 revenueMedical device sales ¥15,068 million (YoY -0.1%), Medical Equipment Manufacturing and Sales ¥54 million (YoY +0.4%), Medical Mall Business ¥17 million (YoY -0.1%)
Segment profitMedical device sales ¥212 million (YoY -40.5%), Medical Equipment Manufacturing and Sales ¥-20 million, Medical Mall Business ¥1 million (YoY -1.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥69,794 million (YoY +8.8%)
Operating profit¥833 million (YoY +13.1%)
Ordinary income¥855 million (YoY -2.4%)
Net income¥553 million (YoY -14.6%)
Annual Dividend Forecast¥107 → ¥65
Factors Behind Changes in Business Performance

Although demand for medical device consumables, including medical supplies, increased due to a rise in the number of examinations and surgeries, demand for capital investment by medical institutions declined from the same period of the previous year. The company posted an operating loss as gross profit declined in line with the decrease in net sales, while selling, general and administrative expenses increased due to higher personnel expenses and other factors.

Disclosure regarding the going concern assumption

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 consolidationNumber of newly consolidated companies 0 / Name of newly added company Not disclosed / Number of companies removed from consolidation 0 / Excluded Company Name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥6 million / Extraordinary loss Not disclosed
Depreciation and amortization¥48 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,553,000 shares
Treasury Shares at Period-End11,429 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 June 2026–31 August 2026
Net Sales¥15,045 million (YoY -0.2%)
Operating profit¥-131 million
Ordinary income¥-106 million
Profit attributable to owners of the parent¥-101 million
Net income per share-¥39.98
Equity ratioEnd of the current fiscal period 35.6 / End of previous period 34.6
Total assets¥25,397 million
Net assets¥9,034 million
Full-year earnings forecastNet Sales ¥69,794 million (YoY +8.8%) / Operating profit ¥833 million (YoY +13.1%) / Ordinary income ¥855 million (YoY -2.4%) / Net income ¥553 million (YoY -14.6%)
Annual Dividend Forecast¥107 → ¥65
Segment revenueMedical device sales ¥15,068 million (YoY -0.1%), Medical Equipment Manufacturing and Sales ¥54 million (YoY +0.4%), Medical Mall Business ¥17 million (YoY -0.1%)
Segment profitMedical device sales ¥212 million (YoY -40.5%), Medical Equipment Manufacturing and Sales ¥-20 million, Medical Mall Business ¥1 million (YoY -1.2%)
Depreciation and amortization¥48 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥6 million / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNo 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 consolidationNumber of newly consolidated companies 0 / Name of newly added company Not disclosed / Number of companies removed from consolidation 0 / Excluded Company Name Not disclosed
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,553,000 shares
Treasury Shares at Period-End11,429 treasury shares
Factors Behind Changes in Business PerformanceAlthough demand for medical device consumables, including medical supplies, increased due to a rise in the number of examinations and surgeries, demand for capital investment by medical institutions declined from the same period of the previous year. The company posted an operating loss as gross profit declined in line with the decrease in net sales, while selling, general and administrative expenses increased due to higher personnel expenses and other factors.
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.

Demand for capital investment by medical institutions declined from the same period of the previous year, resulting in lower net sales and gross profit. Selling, general and administrative expenses also increased, mainly due to higher personnel expenses.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending May 2027 (Japanese GAAP) (Consolidated) | YAMASHITA HEALTH CARE HOLDINGS,INC. (9265) timely disclosure | Komori