Worth reading
49Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
17.6
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales51,421¥ millionYear on year +0.7%Progress 71.4%
Operating profit4,129¥ millionYear on year +17.6%Progress 81.9%
Ordinary income4,181¥ millionYear on year +18.2%Progress 83.0%
Net income attributable to owners of the parent2,911¥ millionYear on year +18.0%Progress 88.2%
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¥118.61
Financial position at period-end
Total assets45,725¥ million
of which net assets 35,897 ¥ millionEquity ratio 78.5%vs. prior year-end +1.3pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥72,000 million (YoY +0.7%)
Operating profit¥5,040 million (YoY +4.3%)
Ordinary income¥5,040 million (YoY +3.3%)
Net income¥3,300 million (YoY -12.5%)
Annual Dividend Forecast78 yen → 72 yen（-7.7%）
Shareholder Return PolicyPayout ratio of 50% or more
Factors Behind Changes in Business Performance
The specialty store and services, among other areas, grew as projects became larger, while the gross profit margin increased as high-value-added projects increased.
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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name 株式会社エム・エス・シー
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 15,450 thousand yen, Gain on sale of shares in an affiliate 7,215 thousand yen / Extraordinary loss None
Depreciation and amortization223,574 thousand yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (対象者：Not applicable)
Issued Shares at Period-End26,600,319
Treasury Shares at Period-End2,036,639
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 September 2026 |
| Net Sales | ¥51,421 million (YoY +0.7%) |
| Operating profit | ¥4,129 million (YoY +17.6%) |
| Ordinary income | ¥4,181 million (YoY +18.2%) |
| Profit attributable to owners of the parent | ¥2,911 million (YoY +18.0%) |
| Net income per share | ¥118.61 |
| Equity ratio | End of the current fiscal period 78.5 / End of previous period 77.2 |
| Total assets | ¥45,725 million |
| Net assets | ¥35,897 million |
| Full-year earnings forecast | Net Sales ¥72,000 million (YoY +0.7%) / Operating profit ¥5,040 million (YoY +4.3%) / Ordinary income ¥5,040 million (YoY +3.3%) / Net income ¥3,300 million (YoY -12.5%) |
| Annual Dividend Forecast | 78 yen → 72 yen（-7.7%） |
| Shareholder Return Policy | Payout ratio of 50% or more |
| Depreciation and amortization | 223,574 thousand yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities 15,450 thousand yen, Gain on sale of shares in an affiliate 7,215 thousand yen / Extraordinary loss None |
| Disclosure regarding the going concern assumption | 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 株式会社エム・エス・シー |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (対象者：Not applicable) |
| Issued Shares at Period-End | 26,600,319 |
| Treasury Shares at Period-End | 2,036,639 |
| Factors Behind Changes in Business Performance | The specialty store and services, among other areas, grew as projects became larger, while the gross profit margin increased as high-value-added projects increased. |
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioSegment revenueSegment profitRegional 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.The specialty store and services, among other areas, grew as projects became larger. Operating profit increased as the gross profit margin was lifted by the increase in high-value-added projects.
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.