Komori
Earnings9854AIGAN CO.,LTD.Retail

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

In the first quarter, net sales increased 7.2% year on year, while operating income, ordinary income and net income all turned profitable from losses in the same period of the previous year. The full-year earnings forecasts and dividend forecast remain unchanged from the latest published figures.

Worth reading
39Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
7.2
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales4,014Millions of yenYear on year +7.2%Progress 25.5%
Operating profit109Millions of yenProgress 47.0%
Ordinary income154Millions of yenProgress 49.5%
Net income attributable to owners of the parent98Millions of yenProgress 50.3%

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¥5.06
Financial position at period-end
Total assets14,491Millions of yen
of which net assets 12,345 Millions of yenEquity ratio 85.2%vs. prior year-end -0.7pt

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 revenue
Eyeglass Retailing3,92297.7%+7.5%
Eyeglass Wholesaling912.3%-4.9%
Segment profit
Eyeglass Retailing113
Eyeglass Wholesaling-4
Outlook and shareholder returns
Full-year earnings forecast
Net Sales15,732 Millions of yen (YoY +2.9%)
Operating profit232 Millions of yen (YoY +3.1%)
Ordinary income311 Millions of yen (YoY +3.5%)
Net income195 Millions of yen (YoY +26.0%)
Annual Dividend Forecast¥0.00 → Not disclosed
Factors Behind Changes in Business Performance

Higher selling prices for eyeglasses with lenses, strong sales of proposed options such as ultra-thin lenses, an increase in conversions from hearing-aid rentals to purchases, and expanded sunglass sales, among other factors.

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 Not disclosed / Excluded Not disclosed / Notes Significant changes in the scope of consolidation during the cumulative consolidated third-quarter period: No
Depreciation and amortization43 Millions of yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End21,076,154 shares
Treasury Shares at Period-End1,669,439 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales4,014 Millions of yen (YoY +7.2%)
Operating profit109 Millions of yen
Ordinary income154 Millions of yen
Profit attributable to owners of the parent98 Millions of yen
Net income per share¥5.06
Equity ratioEnd of the current fiscal period 85.2 / End of previous period 85.9
Total assets14,491 Millions of yen
Net assets12,345 Millions of yen
Full-year earnings forecastNet Sales 15,732 Millions of yen (YoY +2.9%) / Operating profit 232 Millions of yen (YoY +3.1%) / Ordinary income 311 Millions of yen (YoY +3.5%) / Net income 195 Millions of yen (YoY +26.0%)
Annual Dividend Forecast¥0.00 → Not disclosed
Segment revenueEyeglass Retailing 3,922 Millions of yen (YoY +7.5%) / Eyeglass Wholesaling 91 Millions of yen (YoY -4.9%)
Segment profitEyeglass Retailing 113 Millions of yen / Eyeglass Wholesaling -4 Millions of yen
Depreciation and amortization43 Millions of yen
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 Not disclosed / Excluded Not disclosed / Notes Significant changes in the scope of consolidation during the cumulative consolidated third-quarter period: No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End21,076,154 shares
Treasury Shares at Period-End1,669,439 shares
Factors Behind Changes in Business PerformanceHigher selling prices for eyeglasses with lenses, strong sales of proposed options such as ultra-thin lenses, an increase in conversions from hearing-aid rentals to purchases, and expanded sunglass sales, among other factors.
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 ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

This was due to strong sales resulting from higher selling prices for eyeglasses with lenses and proposals for lens options, an increase in cases where hearing-aid trial rentals led to purchases, and expanded sunglass sales.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | AIGAN CO.,LTD. (9854) timely disclosure | Komori