Worth reading
57In 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
-102
¥ million (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年4月1日〜2024年12月31日ConsolidatedJapanese GAAPNet Sales11,304¥ millionYear on year +0.6%Progress 73.5%
Operating profit-87¥ million
Ordinary income-37¥ million
Net income attributable to owners of the parent-60¥ 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△¥3.14
Financial position at period-end
Total assets14,015¥ million
of which net assets 12,046 ¥ millionEquity ratio 85.9%vs. prior year-end -0.1pt
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 revenueEyeglass Retailing ¥10,993 million (YoY +0.6%), Eyeglass Wholesaling ¥310 million (YoY +2.6%), Overseas Eyewear Sales ¥0 million (YoY -91.7%)
Segment profitEyeglass Retailing ¥-69 million, Eyeglass Wholesaling ¥-5 million, Overseas Eyewear Sales ¥-8 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,373 million (YoY +4.9%)
Operating profit¥78 million
Ordinary income¥126 million
Net income¥41 million
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
社会経済活動の正常化により人流が戻り売上高は増加したが、商品仕入コスト上昇、割引セール・ポイント付与、品目別売上構成比の変化により売上総利益率が低下し、人件費や広告宣伝費などの運営コスト上昇で販管費が増加した。
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 0 / Name of newly added company Not disclosed / Excluded 1 / Excluded 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, Gain on Sale of Investment Securities ¥39 million / Extraordinary loss Impairment Losses ¥33 million
Depreciation and amortization¥129 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 Shares
Treasury Shares at Period-End1,669,099 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年4月1日〜2024年12月31日 |
| Net Sales | ¥11,304 million (YoY +0.6%) |
| Operating profit | ¥-87 million |
| Ordinary income | ¥-37 million |
| Profit attributable to owners of the parent | ¥-60 million |
| Net income per share | △¥3.14 |
| Equity ratio | End of the current fiscal period 85.9 / End of previous period 86 |
| Total assets | ¥14,015 million |
| Net assets | ¥12,046 million |
| Full-year earnings forecast | Net Sales ¥15,373 million (YoY +4.9%) / Operating profit ¥78 million / Ordinary income ¥126 million / Net income ¥41 million |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Eyeglass Retailing ¥10,993 million (YoY +0.6%), Eyeglass Wholesaling ¥310 million (YoY +2.6%), Overseas Eyewear Sales ¥0 million (YoY -91.7%) |
| Segment profit | Eyeglass Retailing ¥-69 million, Eyeglass Wholesaling ¥-5 million, Overseas Eyewear Sales ¥-8 million |
| Depreciation and amortization | ¥129 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, Gain on Sale of Investment Securities ¥39 million / Extraordinary loss Impairment Losses ¥33 million |
| 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 0 / Name of newly added company Not disclosed / Excluded 1 / Excluded 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 Shares |
| Treasury Shares at Period-End | 1,669,099 Shares |
| Factors Behind Changes in Business Performance | 社会経済活動の正常化により人流が戻り売上高は増加したが、商品仕入コスト上昇、割引セール・ポイント付与、品目別売上構成比の変化により売上総利益率が低下し、人件費や広告宣伝費などの運営コスト上昇で販管費が増加した。 |
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 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対して一部商品の値上げを行ったものの、割引セールやポイント付与サービス、品目別売上構成比の変化により売上総利益率が若干低下した。LED化による節電や改装費用の圧縮に努めたが、人件費や広告宣伝費などの運営コストが上昇し、販売費及び一般管理費が増加した。
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.