Financial Summary for the Fiscal Year Ending January 2026 [IFRS] (Consolidated)

Performance Overview

For the fiscal year ending January 2026, consolidated results showed revenue of 18,640 million yen (an 11.8% increase YoY), operating income of 5,957 million yen (an 11.8% increase YoY), and profit before tax of 5,623 million yen (a 14.5% increase YoY). Net income decreased 5.3% YoY to 3,783 million yen, which reflects the fact that in the previous fiscal year, net income was boosted by approximately 500 million yen due to additional recognition of deferred tax assets. The main brand, Kaneko Optical business, performed steadily with sales of 12,469 million yen (a 15.5% increase YoY) and segment profit of 4,686 million yen (a 15.0% increase YoY). The Four Nines business also recorded sales of 6,171 million yen (a 5.1% increase YoY) and segment profit of 1,855 million yen (a 4.6% increase YoY).

Financial Position, Cash Flow, and Dividends

Total assets amounted to 39,911 million yen (an increase of 1,077 million yen from the previous fiscal year-end), total liabilities were 21,723 million yen (a decrease of 688 million yen), and total equity was 18,187 million yen (an increase of 1,766 million yen). Cash flow from operating activities was positive 5,363 million yen, investing activities resulted in an outflow of 1,422 million yen, and financing activities outflowed 4,856 million yen. Cash and cash equivalents stood at 3,054 million yen, a decrease compared to the previous fiscal year-end. Dividends target a consolidated payout ratio of approximately 40%, with an annual dividend of 84 yen (year-end 42 yen) planned for fiscal 2026, and an expected 86 yen annual dividend (interim 43 yen, year-end 43 yen) for fiscal 2027.