Komori
Earnings9854AIGAN CO.,LTD.Retail

FY2026 Second-Quarter (Interim) Financial Results Summary [Japanese GAAP] (Consolidated)

In the interim period of the fiscal year ending March 2026, sales rose 4.7% year on year, and operating, ordinary and final income all turned from losses in the previous year into profits. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
252
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)2025年4月1日〜2025年9月30日ConsolidatedJapanese GAAP
Net Sales7,999¥ millionYear on year +4.7%Progress 50.7%
Operating profit206¥ millionProgress 92.8%
Ordinary income238¥ millionProgress 87.8%
Net income attributable to owners of the parent160¥ 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 share8.29円
Financial position at period-end
Total assets14,250¥ million
of which net assets 12,240 ¥ millionEquity ratio 85.9%vs. prior year-end -0.8pt

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+160
Investment+27
Financials0
Net change+187

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¥1,926 million
Segment revenueEyeglass Retailing ¥7,812 million (YoY +5.0%), Eyeglass Wholesaling ¥186 million (YoY -8.5%)
Segment profitEyeglass Retailing ¥208 million, Eyeglass Wholesaling △3
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,789 million (YoY +6.2%)
Operating profit¥222 million
Ordinary income¥271 million
Profit attributable to owners of the parent¥149 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

対面型販売の正常化と人流の回復により増収。一部商品の価格改定と品目別売上構成比の変化で売上総利益率が0.6ポイント上昇し、改装費用の圧縮と経費コントロールで販管費率が2.6ポイント減少した。

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥9 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Investment Securities ¥25 million / Extraordinary loss Impairment Losses ¥9 million, Impairment Loss on Investment Securities ¥5 million
Depreciation and amortization¥80 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End21,076,154
Treasury Shares at Period-End1,669,164
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered2025年4月1日〜2025年9月30日
Net Sales¥7,999 million (YoY +4.7%)
Operating profit¥206 million
Ordinary income¥238 million
Profit attributable to owners of the parent¥160 million
Net income per share8.29円
Equity ratioEnd of the current fiscal period 85.9 / End of previous period 86.7
Total assets¥14,250 million
Net assets¥12,240 million
Cash flows from operating activities¥160 million
Cash flows from investing activities△27
Cash flows from financing activities△0
Cash and cash equivalents at end of period¥1,926 million
Full-year earnings forecastNet Sales ¥15,789 million (YoY +6.2%) / Operating profit ¥222 million / Ordinary income ¥271 million / Profit attributable to owners of the parent ¥149 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Segment revenueEyeglass Retailing ¥7,812 million (YoY +5.0%), Eyeglass Wholesaling ¥186 million (YoY -8.5%)
Segment profitEyeglass Retailing ¥208 million, Eyeglass Wholesaling △3
Depreciation and amortization¥80 million
Impairment loss¥9 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Investment Securities ¥25 million / Extraordinary loss Impairment Losses ¥9 million, Impairment Loss on Investment Securities ¥5 million
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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End21,076,154
Treasury Shares at Period-End1,669,164
Factors Behind Changes in Business Performance対面型販売の正常化と人流の回復により増収。一部商品の価格改定と品目別売上構成比の変化で売上総利益率が0.6ポイント上昇し、改装費用の圧縮と経費コントロールで販管費率が2.6ポイント減少した。
Items this document does not state (7)
Operating MarginRevision 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.

店舗での対面型販売が平時の状態に戻り、人流が回復したことで増収となりました。商品仕入コストや広告宣伝費・人件費が上昇した一方、一部商品の価格改定、品目別売上構成比の変化、改装費用の圧縮、経費コントロールにより利益が改善しました。

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.
FY2026 Second-Quarter (Interim) Financial Results Summary [Japanese GAAP] (Consolidated) | AIGAN CO.,LTD. (9854) timely disclosure | Komori