Komori
Earnings9854AIGAN CO.,LTD.Retail

Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)

Consolidated net sales increased 2.8% year on year to ¥15,283 million. Operating income turned from an operating loss of ¥128 million in the previous fiscal year to operating income of ¥225 million, and ordinary income also turned positive. For the fiscal year ending March 2027, the Company expects higher revenue and higher profits, while the annual dividend remains undecided.

Worth reading
46Recurring
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
420
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 April 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales15,283¥ millionYear on year +2.8%Progress 97.1%
Operating profit225¥ millionProgress 97.0%
Ordinary income300¥ millionProgress 96.5%
Net income attributable to owners of the parent155¥ millionProgress 79.5%

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¥8.01
Operating Margin1.5%
Financial position at period-end
Total assets14,286¥ million
of which net assets 12,276 ¥ 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+333
Investment-40
Financials0
Net change+293

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¥2,086 million
Segment revenueEyewear Retail Business ¥14,930 million (YoY +3.3%), Eyewear Wholesale Business ¥352 million (YoY -12.7%)
Segment profitEyewear Retail Business ¥228 million, Eyewear Wholesale Business ¥-4 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,732 million (YoY +2.9%)
Operating profit¥232 million (YoY +3.1%)
Ordinary income¥311 million (YoY +3.5%)
Net income¥195 million (YoY +26.0%)
Annual Dividend Forecast¥0 → Undecided(Undecided)
Shareholder Return PolicyThe Company seeks to retain earnings in consideration of future business development and the strengthening of its management foundation, while also seeking to maintain stable dividends. No numerical targets are stated.
Factors Behind Changes in Business Performance

Net sales increased due to improved sales capabilities, particularly at existing stores. Eyewear sales benefited from strong sales of products including lenses at higher prices and consultative sales of lens options, while hearing-aid sales benefited from strong trial rentals and after-sales services. Although the gross profit margin was affected by higher product procurement costs and discount sales and point-based promotional services, it increased by 1.2 percentage points due to price revisions for certain products and changes in the sales mix by product category.

Disclosure regarding the going concern assumption

Not applicable.

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 / Excluded 0 / Company name No applicable matters.
Material subsequent eventsNot applicable.
Impairment loss¥42 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥25 million / Extraordinary loss Impairment Losses ¥42 million, Impairment Loss on Investment Securities ¥5 million
Depreciation and amortization¥173 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End21,076,154 Shares
Treasury Shares at Period-End1,669,439 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2025–31 March 2026
Net Sales¥15,283 million (YoY +2.8%)
Operating profit¥225 million
Ordinary income¥300 million
Profit attributable to owners of the parent¥155 million
Net income per share¥8.01
Operating Margin1.5%
Equity ratioEnd of the current fiscal period 85.9 / End of previous period 86.7
Total assets¥14,286 million
Net assets¥12,276 million
Cash flows from operating activities¥333 million
Cash flows from investing activities¥-40 million
Cash flows from financing activities¥0 million
Cash and cash equivalents at end of period¥2,086 million
Full-year earnings forecastNet Sales ¥15,732 million (YoY +2.9%) / Operating profit ¥232 million (YoY +3.1%) / Ordinary income ¥311 million (YoY +3.5%) / Net income ¥195 million (YoY +26.0%)
Annual Dividend Forecast¥0 → Undecided(Undecided)
Shareholder Return PolicyThe Company seeks to retain earnings in consideration of future business development and the strengthening of its management foundation, while also seeking to maintain stable dividends. No numerical targets are stated.
Segment revenueEyewear Retail Business ¥14,930 million (YoY +3.3%), Eyewear Wholesale Business ¥352 million (YoY -12.7%)
Segment profitEyewear Retail Business ¥228 million, Eyewear Wholesale Business ¥-4 million
Depreciation and amortization¥173 million
Impairment loss¥42 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥25 million / Extraordinary loss Impairment Losses ¥42 million, Impairment Loss on Investment Securities ¥5 million
Disclosure regarding the going concern assumptionNot applicable.
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 0 / Excluded 0 / Company name No applicable matters.
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End21,076,154 Shares
Treasury Shares at Period-End1,669,439 Shares
Factors Behind Changes in Business PerformanceNet sales increased due to improved sales capabilities, particularly at existing stores. Eyewear sales benefited from strong sales of products including lenses at higher prices and consultative sales of lens options, while hearing-aid sales benefited from strong trial rentals and after-sales services. Although the gross profit margin was affected by higher product procurement costs and discount sales and point-based promotional services, it increased by 1.2 percentage points due to price revisions for certain products and changes in the sales mix by product category.
Items this document does not state (4)
Revision to Earnings ForecastPayout ratioRegional salesOrders received and order backlog

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 gross profit margin increased by 1.2 percentage points, due to price revisions for certain products and changes in the sales mix by product category. Eyewear sales benefited from higher selling prices for products including lenses and from consultative sales of lens options, while hearing-aid sales benefited from strong trial rentals and after-sales services.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated) | AIGAN CO.,LTD. (9854) timely disclosure | Komori