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

For the first half of the fiscal year ending March 2027, revenue rose 18.8% year on year and operating profit rose 305.2%, resulting in higher revenue and a substantial increase in profit. The full-year earnings forecast is unchanged, but the annual dividend is expected to decrease from ¥23 in the previous fiscal year to ¥20.

Worth reading
38Recurring
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
305.2
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedIFRS
Net Sales23,491¥ millionYear on year +18.8%Progress 41.3%
Operating profit1,749¥ millionYear on year +305.2%Progress 42.2%
Ordinary income1,633¥ millionYear on year +332.9%Progress 41.3%
Net income attributable to owners of the parent1,022¥ millionProgress 40.2%

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¥25.63
Financial position at period-end
Total assets37,638¥ million
of which net assets 15,037 ¥ millionEquity ratio 40.0%vs. prior year-end +0.8pt

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-690
Investment-1,622
Financials-295
Net change-2,607

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¥1,357 million
Segment revenueMushroom business ¥16,274 million (YoY +10.0%), Other ¥208 million (YoY +30.3%)
Segment profitMushroom business ¥1,779 million, Other ¥-33 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥56,910 million (YoY +6.5%)
Operating profit¥4,140 million (YoY -4.1%)
Ordinary income¥3,950 million (YoY -5.8%)
Net income¥2,540 million (YoY -14.0%)
Revision to Earnings ForecastNo change
Annual Dividend Forecast¥23 → ¥20(-13.0%)
Factors Behind Changes in Business Performance

Sales volume and selling prices exceeded those in the same period of the previous year. The gain from changes in fair value resulting from the application of IAS 41 “Agriculture” amounted to ¥7,008 million, an increase of 45.6% year on year.

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 Not disclosed
Material subsequent eventsNone applicable
Depreciation and amortization¥1,205 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End39,910,700
Treasury Shares at Period-End7,094
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥23,491 million (YoY +18.8%)
Operating profit¥1,749 million (YoY +305.2%)
Ordinary income¥1,633 million (YoY +332.9%)
Profit attributable to owners of the parent¥1,022 million
Net income per share¥25.63
Equity ratioEnd of the current fiscal period 40 / End of previous period 39.2
Total assets¥37,638 million
Net assets¥15,037 million
Cash flows from operating activities¥-690 million
Cash flows from investing activities¥-1,622 million
Cash flows from financing activities¥-295 million
Cash and cash equivalents at end of period¥1,357 million
Full-year earnings forecastNet Sales ¥56,910 million (YoY +6.5%) / Operating profit ¥4,140 million (YoY -4.1%) / Ordinary income ¥3,950 million (YoY -5.8%) / Net income ¥2,540 million (YoY -14.0%)
Revision to Earnings ForecastNo change
Annual Dividend Forecast¥23 → ¥20(-13.0%)
Segment revenueMushroom business ¥16,274 million (YoY +10.0%), Other ¥208 million (YoY +30.3%)
Segment profitMushroom business ¥1,779 million, Other ¥-33 million
Depreciation and amortization¥1,205 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 Not disclosed
Material subsequent eventsNone applicable
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End39,910,700
Treasury Shares at Period-End7,094
Factors Behind Changes in Business PerformanceSales volume and selling prices exceeded those in the same period of the previous year. The gain from changes in fair value resulting from the application of IAS 41 “Agriculture” amounted to ¥7,008 million, an increase of 45.6% year on year.
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment 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.

Sales volume and selling prices exceeded those in the same period of the previous year, while the gain from changes in fair value under IAS 41 “Agriculture” amounted to ¥7,008 million, up 45.6% year on year.

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 [IFRS] (Consolidated) | YUKIGUNI FACTORY CO.,LTD. (1375) timely disclosure | Komori