Results for this period
First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAPThe 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.
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.
In the Sales Promotion Support Business, profit decreased because it took time for price pass-through to take hold. In the Product Sales Business, profit decreased due to higher product costs resulting from increases in foreign exchange-related costs and raw material prices, among other factors, as well as delays in implementing price revisions. Profit attributable to owners of the parent increased because tax-related accounting adjustments reduced tax expenses.
No applicable matters (There are no applicable matters.)
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥4,900 million (YoY +5.4%) |
| Operating profit | ¥195 million (YoY -23.3%) |
| Ordinary income | ¥206 million (YoY -22.7%) |
| Profit attributable to owners of the parent | ¥246 million (YoY +46.3%) |
| Net income per share | ¥31.84 |
| Equity ratio | End of the current fiscal period 45.8 / End of previous period 46.7 |
| Total assets | ¥11,185 million |
| Net assets | ¥5,126 million |
| Full-year earnings forecast | Net Sales ¥20,267 million (YoY +6.4%) / Operating profit ¥1,439 million (YoY +8.1%) / Ordinary income ¥1,375 million (YoY +6.0%) / Profit attributable to owners of the parent ¥972 million (YoY +13.9%) |
| Annual Dividend Forecast | ¥35 → ¥35（0.0%） |
| Segment revenue | Segment Sales promotion support business / Net Sales ¥2,429,326 thousand (YoY +4.5%), Segment Product Sales Business / Net Sales ¥2,528,011 thousand (YoY +6.2%) |
| Segment profit | Segment Sales promotion support business / Segment profit ¥120,687 thousand (YoY -3.7%), Segment Product Sales Business / Segment profit ¥74,804 thousand (YoY -42.2%) |
| Depreciation and amortization | ¥65,892 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥52 thousand |
| Disclosure regarding the going concern assumption | No applicable matters (There are no applicable matters.) |
| 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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name 株式会社ファインケメティックス |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 7,850,000 |
| Treasury Shares at Period-End | 122,736 |
| Factors Behind Changes in Business Performance | In the Sales Promotion Support Business, profit decreased because it took time for price pass-through to take hold. In the Product Sales Business, profit decreased due to higher product costs resulting from increases in foreign exchange-related costs and raw material prices, among other factors, as well as delays in implementing price revisions. Profit attributable to owners of the parent increased because tax-related accounting adjustments reduced tax expenses. |
Items this document does not state (12)
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.Although the company proceeded with price revisions, it took time for price pass-through to take hold, and the revisions did not have a sufficient effect to offset higher costs resulting from increases in raw material prices and foreign exchange fluctuations. As a result, operating profit and ordinary profit decreased. Quarterly profit increased because tax-related accounting adjustments reduced tax expenses.