COMO (2224) FY2026 Q3 Earnings Report

Financial Highlights

Item	Current	Prior	YoY %
Net Sales	¥5.55B	¥5.42B	+2.3%
Cost of Sales	¥4.03B	¥3.97B	+1.3%
Gross Profit	¥1.52B	¥1.45B	+4.9%
SG&A Expenses	¥1.39B	¥1.35B	+2.7%
Operating Income	¥131M	¥97M	+35.1%
Non-operating Income	¥19M	¥15M	+27.6%
Non-operating Expenses	¥14M	¥10M	+42.5%
Ordinary Income	¥137M	¥102M	+34.3%
Profit Before Tax	¥137M	¥102M	+33.7%
Income Tax Expense	¥42M	¥39M	+8.4%
Net Income	¥95M	¥63M	+49.3%
Net Income Attributable to Owners	¥94M	¥63M	+49.2%
Total Comprehensive Income	¥123M	¥57M	+115.8%
Interest Expense	¥12M	¥8M	+40.3%
Basic EPS	¥27.24	¥18.24	+49.3%

Item	Current End	Prior End	Change
Current Assets	¥2.12B	¥1.53B	+¥594M
Cash and Deposits	¥665M	¥271M	+¥394M
Accounts Receivable	¥1.20B	¥997M	+¥201M
Inventories	¥73M	¥82M	−¥9M
Non-current Assets	¥3.14B	¥3.20B	−¥59M
Property, Plant & Equipment	¥2.71B	¥2.80B	−¥83M
Intangible Assets	¥50M	¥40M	+¥10M
Investment Securities	¥259M	¥216M	+¥42M
Total Assets	¥5.26B	¥4.73B	+¥534M
Current Liabilities	¥2.56B	¥1.95B	+¥613M
Accounts Payable	¥675M	¥363M	+¥312M
Short-term Loans	¥1.20B	¥1.06B	+¥135M
Non-current Liabilities	¥564M	¥741M	−¥177M
Long-term Loans	¥352M	¥497M	−¥145M
Total Liabilities	¥3.12B	¥2.69B	+¥436M
Total Equity	¥2.14B	¥2.04B	+¥99M
Capital Stock	¥222M	¥222M	¥0
Capital Surplus	¥134M	¥134M	¥0
Retained Earnings	¥3.97B	¥3.90B	+¥70M
Treasury Stock	−¥306M	−¥306M	¥0
Owners' Equity	¥2.14B	¥2.04B	+¥99M
Working Capital	−¥437M	-	-

Item	YoY Change
Net Sales YoY Change	+2.3%
Operating Income YoY Change	+35.1%
Ordinary Income YoY Change	+33.3%
Profit Before Tax YoY Change	+33.7%
Net Income YoY Change	+49.3%
Net Income Attributable to Owners YoY Change	+49.3%
Total Comprehensive Income YoY Change	+116.3%

Item	Value
Shares Outstanding (incl. Treasury)	3.63M shares
Treasury Stock	155K shares
Average Shares Outstanding	3.47M shares
Book Value Per Share	¥615.34

Item	Amount
Q2 Dividend	¥0.00