Komori
Earnings135AVRAIN Solution,Inc.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 [Japanese GAAP] (Non-consolidated)

In the first half of the fiscal year ending February 2027, revenue was ¥1,884 million and operating profit was ¥409 million, both significantly higher than in the same period of the previous year. Against the backdrop of deliveries from the order backlog at the end of the previous fiscal year and the strengthening of the sales organization, progress toward the full-year revenue forecast was 39.1%.

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
328.1
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026–31 August 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,884¥ millionYear on year +80.0%Progress 39.1%
Operating profit409¥ millionYear on year +328.1%Progress 28.2%
Ordinary income409¥ millionYear on year +327.4%Progress 28.2%
Net income attributable to owners of the parent267¥ millionYear on year +336.2%Progress 27.5%

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¥26.06
Financial position at period-end
Total assets2,850¥ million
of which net assets 2,353 ¥ millionEquity ratio 82.6%vs. prior year-end +17.7pt

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.

Cash inflows and outflows
Operating+223
Investment-111
Financials-400
Net change-288

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¥138 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,823 million (YoY +47.1%)
Operating profit¥1,449 million (YoY +58.5%)
Ordinary income¥1,449 million (YoY +58.9%)
Net income¥972 million (YoY +49.2%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Deliveries from the order backlog at the end of the previous fiscal year, stronger lead generation through exhibiting at trade shows, the opening of the Kanazawa sales office and Nagoya plant, active recruitment, and adoption of the system for a project by a major semiconductor ceramics manufacturer

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
Material subsequent eventsNo applicable matters.
Depreciation and amortization¥30 million
Orders received and order backlogOrders received Not disclosed / Order backlog ¥1,308 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End10,256,000 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2026–31 August 2026
Net Sales¥1,884 million (YoY +80.0%)
Operating profit¥409 million (YoY +328.1%)
Ordinary income¥409 million (YoY +327.4%)
Profit attributable to owners of the parent¥267 million (YoY +336.2%)
Net income per share¥26.06
Equity ratioEnd of the current fiscal period 82.6 / End of previous period 64.9
Total assets¥2,850 million
Net assets¥2,353 million
Cash flows from operating activities¥223 million
Cash flows from investing activities¥-111 million
Cash flows from financing activities¥-400 million
Cash and cash equivalents at end of period¥138 million
Full-year earnings forecastNet Sales ¥4,823 million (YoY +47.1%) / Operating profit ¥1,449 million (YoY +58.5%) / Ordinary income ¥1,449 million (YoY +58.9%) / Net income ¥972 million (YoY +49.2%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Orders received and order backlogOrders received Not disclosed / Order backlog ¥1,308 million
Depreciation and amortization¥30 million
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
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End10,256,000 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceDeliveries from the order backlog at the end of the previous fiscal year, stronger lead generation through exhibiting at trade shows, the opening of the Kanazawa sales office and Nagoya plant, active recruitment, and adoption of the system for a project by a major semiconductor ceramics manufacturer
Items this document does not state (10)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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.

While focusing on delivering orders remaining at the end of the previous fiscal year, the Company strengthened lead generation through exhibiting at trade shows, opened the Kanazawa sales office and Nagoya plant, and pursued an active recruitment drive. In addition, its AI visual inspection and 3D shape measurement inspection system was adopted for a project by a major semiconductor ceramics manufacturer.

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 February 2027 [Japanese GAAP] (Non-consolidated) | VRAIN Solution,Inc. (135A) timely disclosure | Komori