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Results1723NIHON DENGI CO.,LTD.Construction and Materials

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

In the interim period of the fiscal year ending March 2027, revenue and all profit figures exceeded the year-earlier period, driven by the recognition of large existing projects for factories and offices. Revenue increased 5.8%, while operating profit rose 9.9%.

Worth reading
49Recurring
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
5.8
Year-on-year (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales19,758¥ millionYear on year +5.8%Progress 38.4%
Operating profit4,549¥ millionYear on year +9.9%Progress 36.4%
Ordinary income4,846¥ millionYear on year +12.8%Progress 38.2%
Net income attributable to owners of the parent3,300¥ millionYear on year +11.2%Progress 37.9%

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¥51.78
Financial position at period-end
Total assets60,162¥ million
of which net assets 48,926 ¥ millionEquity ratio 81.3%vs. prior year-end +4.6pt

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.

Segment revenueHVAC Instrumentation Business ¥17,403 million (YoY +4.4%), Industrial systems-related business ¥2,354 million (YoY +17.5%)
Segment profitHVAC Instrumentation Business ¥6,524 million (YoY +5.6%), Industrial systems-related business ¥433 million (YoY +15.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥51,500 million (YoY +11.1%)
Operating profit¥12,500 million (YoY +5.7%)
Ordinary income¥12,700 million (YoY +4.7%)
Net income¥8,700 million (YoY +3.0%)
Revision to Earnings ForecastNone
Annual Dividend Forecast¥40 → ¥56(+40.0%)
Factors Behind Changes in Business Performance

Recognition of large existing projects for factories and offices in the HVAC instrumentation-related business, higher revenue, and an improved gross profit margin

Disclosure regarding the going concern assumption

None

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not applicable
Impairment lossNone (no material impairment losses)
Breakdown of extraordinary income (loss)No applicable matter
Orders received and order backlogOrders received ¥33,303 million / Order backlog Not disclosed / Carried-forward construction orders HVAC Instrumentation Business ¥42,707 million (YoY +33.6%), Industrial systems-related business ¥4,314 million (YoY +31.4%)
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Not disclosed
Issued Shares at Period-End65,580,000 shares
Treasury Shares at Period-End1,838,418 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥19,758 million (YoY +5.8%)
Operating profit¥4,549 million (YoY +9.9%)
Ordinary income¥4,846 million (YoY +12.8%)
Profit attributable to owners of the parent¥3,300 million (YoY +11.2%)
Net income per share¥51.78
Equity ratioEnd of the current fiscal period 81.3 / End of previous period 76.7
Total assets¥60,162 million
Net assets¥48,926 million
Full-year earnings forecastNet Sales ¥51,500 million (YoY +11.1%) / Operating profit ¥12,500 million (YoY +5.7%) / Ordinary income ¥12,700 million (YoY +4.7%) / Net income ¥8,700 million (YoY +3.0%)
Revision to Earnings ForecastNone
Annual Dividend Forecast¥40 → ¥56(+40.0%)
Segment revenueHVAC Instrumentation Business ¥17,403 million (YoY +4.4%), Industrial systems-related business ¥2,354 million (YoY +17.5%)
Segment profitHVAC Instrumentation Business ¥6,524 million (YoY +5.6%), Industrial systems-related business ¥433 million (YoY +15.6%)
Orders received and order backlogOrders received ¥33,303 million / Order backlog Not disclosed / Carried-forward construction orders HVAC Instrumentation Business ¥42,707 million (YoY +33.6%), Industrial systems-related business ¥4,314 million (YoY +31.4%)
Impairment lossNone (no material impairment losses)
Breakdown of extraordinary income (loss)No applicable matter
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not applicable
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Not disclosed
Issued Shares at Period-End65,580,000 shares
Treasury Shares at Period-End1,838,418 shares
Factors Behind Changes in Business PerformanceRecognition of large existing projects for factories and offices in the HVAC instrumentation-related business, higher revenue, and an improved gross profit margin
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesDepreciation and amortizationMaterial 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.

Revenue increased mainly due to the recognition of large existing projects for factories and offices in the HVAC instrumentation-related business. Profit increased as a result of higher revenue and an improved gross profit margin.

How to read this page

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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) | NIHON DENGI CO.,LTD. (1723) timely disclosure | Komori