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Results9854AIGAN CO.,LTD.Retail

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, revenue rose 2.4% year on year and operating profit increased 69.8%, resulting in higher revenue and significantly higher profit. There are no revisions to the full-year earnings forecast or dividend forecast.

Worth reading
36Immaterial
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
144
Millions of yen
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales8,189Millions of yenYear on year +2.4%Progress 52.1%
Operating profit350Millions of yenYear on year +69.8%Progress 150.9%
Ordinary income415Millions of yenYear on year +74.0%Progress 133.4%
Net income attributable to owners of the parent290Millions of yenYear on year +80.7%Progress 148.7%

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¥14.99
Financial position at period-end
Total assets14,716Millions of yen
of which net assets 12,555 Millions of yenEquity ratio 85.3%vs. prior year-end -0.6pt

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+503
Investment-175
Financials0
Net change+328

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period2,414 Millions of yen
Segment revenueEyewear Retail Business 8,011 Millions of yen (YoY +2.5%), Eyewear Wholesale Business 177 Millions of yen (YoY -5.0%)
Segment profitEyewear Retail Business 358 Millions of yen (YoY +72.0%), Eyewear Wholesale Business -4 Millions of yen
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%)
Revision to Earnings ForecastNo
Annual Dividend Forecast0.00 Yen → Not disclosed
Factors Behind Changes in Business Performance

The optical retail business recorded higher revenue and profit, driven by price increases for glasses with lenses, strong recommendation-based sales of lens options and an increase in cases where trial rentals of hearing aids led to purchases.

Disclosure regarding the going concern assumption

None

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 companies / Excluded 0 companies / Company name Not applicable
Impairment loss11 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not applicable / Extraordinary loss Impairment Losses 11 Millions of yen, Loss on sale of investment securities 0 Millions of yen
Depreciation and amortization91 Millions of yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End21,076,154 Shares
Treasury Shares at Period-End1,669,473 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales8,189 Millions of yen (YoY +2.4%)
Operating profit350 Millions of yen (YoY +69.8%)
Ordinary income415 Millions of yen (YoY +74.0%)
Profit attributable to owners of the parent290 Millions of yen (YoY +80.7%)
Net income per share¥14.99
Equity ratioEnd of the current fiscal period 85.3% / End of previous period 85.9%
Total assets14,716 Millions of yen
Net assets12,555 Millions of yen
Cash flows from operating activities503 Millions of yen
Cash flows from investing activities-175 Millions of yen
Cash flows from financing activities0 Millions of yen
Cash and cash equivalents at end of period2,414 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%)
Revision to Earnings ForecastNo
Annual Dividend Forecast0.00 Yen → Not disclosed
Segment revenueEyewear Retail Business 8,011 Millions of yen (YoY +2.5%), Eyewear Wholesale Business 177 Millions of yen (YoY -5.0%)
Segment profitEyewear Retail Business 358 Millions of yen (YoY +72.0%), Eyewear Wholesale Business -4 Millions of yen
Depreciation and amortization91 Millions of yen
Impairment loss11 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not applicable / Extraordinary loss Impairment Losses 11 Millions of yen, Loss on sale of investment securities 0 Millions of yen
Disclosure regarding the going concern assumptionNone
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 companies / Excluded 0 companies / Company name Not applicable
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End21,076,154 Shares
Treasury Shares at Period-End1,669,473 Shares
Factors Behind Changes in Business PerformanceThe optical retail business recorded higher revenue and profit, driven by price increases for glasses with lenses, strong recommendation-based sales of lens options and an increase in cases where trial rentals of hearing aids led to purchases.
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.

This was due to strong sales following price increases for glasses with lenses and effective recommendation-based sales of lens options in the optical retail business, as well as an increase in cases where trial rentals of hearing aids led to purchases. The company also worked to optimise inventory management, standardise store operations, implement customer-attraction initiatives and optimise its store portfolio.

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 Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | AIGAN CO.,LTD. (9854) timely disclosure | Komori