Worth reading
56In focus
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
-62
Millions of yen (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2024年4月1日〜2024年9月30日ConsolidatedJapanese GAAPNet Sales7,643¥ millionYear on year -0.3%Progress 49.7%
Operating profit-46¥ million
Ordinary income-19¥ million
Net income attributable to owners of the parent-61¥ 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△3.15円
Financial position at period-end
Total assets13,998¥ million
of which net assets 12,014 ¥ millionEquity ratio 85.8%vs. prior year-end -0.2pt
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-104
Investment-59
Financials0
Net change-163
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥1,691 million
Segment revenue
Eyewear Retail Business7,43897.3%-0.2%
Eyewear Wholesale Business2042.7%-0.1%
海外眼鏡販売事業00.0%-87.1%
Segment profit
Eyewear Retail Business-27
Eyewear Wholesale Business-7
海外眼鏡販売事業-8
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,373 million (YoY +4.9%)
Operating profit¥78 million
Ordinary income¥126 million
Profit attributable to owners of the parent¥41 million
Revision to Earnings ForecastNot disclosed → Not disclosed
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
売上高はコロナ禍以前の水準に戻らず前年同期比で減収。商品仕入コスト上昇に伴う一部商品の値上げ、セール等の販売戦略、品目別売上構成比の変化で売上総利益率は若干上昇したが、人件費・広告宣伝費など運営コストの上昇で販管費が増加。特別利益36百万円と減損損失33百万円を計上。
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name 北京愛眼眼鏡有限公司
Impairment loss¥33 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on Reversal of Foreign Currency Translation Adjustment Account upon Liquidation of Foreign Subsidiary ¥36 million / Extraordinary loss Impairment Losses ¥33 million
Depreciation and amortization¥79 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End21,076,154
Treasury Shares at Period-End1,669,099
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年4月1日〜2024年9月30日 |
| Net Sales | ¥7,643 million (YoY -0.3%) |
| Operating profit | ¥-46 million |
| Ordinary income | ¥-19 million |
| Profit attributable to owners of the parent | ¥-61 million |
| Net income per share | △3.15円 |
| Equity ratio | End of the current fiscal period 85.8 / End of previous period 86 |
| Total assets | ¥13,998 million |
| Net assets | ¥12,014 million |
| Cash flows from operating activities | ¥-104 million |
| Cash flows from investing activities | ¥-59 million |
| Cash flows from financing activities | ¥0 million |
| Cash and cash equivalents at end of period | ¥1,691 million |
| Full-year earnings forecast | Net Sales ¥15,373 million (YoY +4.9%) / Operating profit ¥78 million / Ordinary income ¥126 million / Profit attributable to owners of the parent ¥41 million |
| Revision to Earnings Forecast | Not disclosed → Not disclosed |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Eyewear Retail Business ¥7,438 million (YoY -0.2%) / Eyewear Wholesale Business ¥204 million (YoY -0.1%) / 海外眼鏡販売事業 ¥0 million (YoY -87.1%) |
| Segment profit | Eyewear Retail Business ¥-27 million / Eyewear Wholesale Business ¥-7 million / 海外眼鏡販売事業 ¥-8 million |
| Depreciation and amortization | ¥79 million |
| Impairment loss | ¥33 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on Reversal of Foreign Currency Translation Adjustment Account upon Liquidation of Foreign Subsidiary ¥36 million / Extraordinary loss Impairment Losses ¥33 million |
| 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 北京愛眼眼鏡有限公司 |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 21,076,154 |
| Treasury Shares at Period-End | 1,669,099 |
| Factors Behind Changes in Business Performance | 売上高はコロナ禍以前の水準に戻らず前年同期比で減収。商品仕入コスト上昇に伴う一部商品の値上げ、セール等の販売戦略、品目別売上構成比の変化で売上総利益率は若干上昇したが、人件費・広告宣伝費など運営コストの上昇で販管費が増加。特別利益36百万円と減損損失33百万円を計上。 |
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.商品仕入コストの上昇に伴う一部商品の値上げなどで売上総利益率は若干上昇したものの、人件費や広告宣伝費など運営コストが上昇し、販売費及び一般管理費が増加した。加えて、減損損失33百万円を計上した。
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.