Komori
Earnings1724SYNCLAYER INC.Construction and Materials

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending December 2026, revenue decreased 5.9% year on year to ¥4,646 million, while operating profit increased 43.3% to ¥223 million, resulting in lower revenue but higher profit. The full-year earnings forecasts were unchanged, and the annual dividend forecast was increased from ¥28 in the previous fiscal year to ¥30.

Worth reading
51Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
43.3
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales4,646¥ millionYear on year -5.9%Progress 41.9%
Operating profit223¥ millionYear on year +43.3%Progress 44.6%
Ordinary income220¥ millionYear on year +123.9%Progress 43.1%
Net income attributable to owners of the parent146¥ millionYear on year +160.6%Progress 40.6%

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¥32.57
Financial position at period-end
Total assets9,646¥ million
of which net assets 6,245 ¥ millionEquity ratio 64.7%vs. prior year-end +1.5pt

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+1,084
Investment-190
Financials-569
Net change+325

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¥1,222 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,100 million (YoY +5.8%)
Operating profit¥500 million (YoY +42.2%)
Ordinary income¥510 million (YoY +35.1%)
Net income¥360 million (YoY +48.5%)
Annual Dividend Forecast¥28 → ¥30
Factors Behind Changes in Business Performance

The Total Integration Division posted higher revenue due to the completion of large projects and recognition of revenue from short-lead-time projects. The Equipment Integration Division posted lower revenue because delivery dates for some projects were pushed back to the second half or later. Optimization of inventory management and improved profitability led to a higher gross profit margin, while the decrease in foreign exchange losses also contributed to higher profit.

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
Changes in the scope of consolidationNew Not disclosed / Excluded Not disclosed / Company name Not disclosed / Material changes No
Breakdown of extraordinary income (loss)Extraordinary income Not applicable (shown as “-” for the interim period) / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million
Depreciation and amortization¥93 million
Orders received and order backlogTotal Integration Division Orders received ¥2,677 million / Order backlog ¥2,207 million / Equipment Integration Division Orders received ¥3,002 million / Order backlog ¥2,756 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End4,743,780
Treasury Shares at Period-End264,657
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥4,646 million (YoY -5.9%)
Operating profit¥223 million (YoY +43.3%)
Ordinary income¥220 million (YoY +123.9%)
Profit attributable to owners of the parent¥146 million (YoY +160.6%)
Net income per share¥32.57
Equity ratioEnd of the current fiscal period 64.7 / End of previous period 63.2
Total assets¥9,646 million
Net assets¥6,245 million
Cash flows from operating activities¥1,084 million
Cash flows from investing activities¥-190 million
Cash flows from financing activities¥-569 million
Cash and cash equivalents at end of period¥1,222 million
Full-year earnings forecastNet Sales ¥11,100 million (YoY +5.8%) / Operating profit ¥500 million (YoY +42.2%) / Ordinary income ¥510 million (YoY +35.1%) / Net income ¥360 million (YoY +48.5%)
Annual Dividend Forecast¥28 → ¥30
Orders received and order backlogTotal Integration Division Orders received ¥2,677 million / Order backlog ¥2,207 million / Equipment Integration Division Orders received ¥3,002 million / Order backlog ¥2,756 million
Depreciation and amortization¥93 million
Breakdown of extraordinary income (loss)Extraordinary income Not applicable (shown as “-” for the interim period) / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 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
Changes in the scope of consolidationNew Not disclosed / Excluded Not disclosed / Company name Not disclosed / Material changes No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End4,743,780
Treasury Shares at Period-End264,657
Factors Behind Changes in Business PerformanceThe Total Integration Division posted higher revenue due to the completion of large projects and recognition of revenue from short-lead-time projects. The Equipment Integration Division posted lower revenue because delivery dates for some projects were pushed back to the second half or later. Optimization of inventory management and improved profitability led to a higher gross profit margin, while the decrease in foreign exchange losses also contributed to higher profit.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesImpairment lossMaterial 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.

The Total Integration Division posted higher revenue as large projects were completed and revenue from short-lead-time projects was recognized, while the Equipment Integration Division posted lower revenue because delivery dates for some orders were pushed back to the second half or later. The company explained that optimization of inventory management and improved profitability led to a higher gross profit margin, while the decrease in foreign exchange losses also contributed to higher profit.

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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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | SYNCLAYER INC. (1724) timely disclosure | Komori