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Results1826Sata Construction 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)

For the interim period of the fiscal year ending March 2027, revenue increased 9.0% year on year and operating profit increased 138.1%, resulting in higher revenue and substantially higher profit. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
45Recurring
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
138.1
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 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales17,076¥ millionYear on year +9.0%Progress 45.4%
Operating profit1,104¥ millionYear on year +138.1%Progress 73.6%
Ordinary income1,117¥ millionYear on year +136.1%Progress 79.2%
Net income attributable to owners of the parent717¥ millionYear on year +142.9%Progress 78.8%

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¥59.49
Financial position at period-end
Total assets24,293¥ million
of which net assets 11,358 ¥ millionEquity ratio 46.8%vs. prior year-end +2.0pt

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+5,892
Investment-121
Financials-1,775
Net change+3,996

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¥12,638 million
Segment revenueCivil engineering-related ¥4,924 million (YoY +2.5%), Construction-related ¥11,913 million (YoY +11.7%), Ancillary businesses ¥238 million (YoY +19.8%)
Segment profitCivil engineering-related ¥786 million (YoY +65.1%), Construction-related ¥1,283 million (YoY +30.4%), Ancillary businesses ¥23 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥37,600 million (YoY +2.3%)
Operating profit¥1,500 million (YoY -15.3%)
Ordinary income¥1,410 million (YoY -17.9%)
Net income¥910 million (YoY -5.6%)
Revision to Earnings ForecastNo change
Annual Dividend Forecast60 Yen → 60 Yen(0.0%)
Factors Behind Changes in Business Performance

Order intake increased because the company secured a large private-sector construction project. Operating profit increased as the gross profit margin improved through negotiations to pass on increases in construction material and labor costs, among other factors. Interim net income attributable to owners of the parent increased despite the recognition of ¥103 million in income tax adjustments due to the reversal of deferred tax assets, among other factors.

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 0 companies / Excluded 0 companies / Company name No
Material subsequent eventsNo applicable items
Impairment lossNone recorded during the interim period
Breakdown of extraordinary income (loss)No extraordinary income or extraordinary loss was recognized during the interim period
Depreciation and amortization¥86 million
Orders received and order backlogOrders received ¥31,615 million / Order backlog ¥48,948 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End13,386,233
Treasury Shares at Period-End1,323,551
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥17,076 million (YoY +9.0%)
Operating profit¥1,104 million (YoY +138.1%)
Ordinary income¥1,117 million (YoY +136.1%)
Profit attributable to owners of the parent¥717 million (YoY +142.9%)
Net income per share¥59.49
Equity ratioEnd of the current fiscal period 46.8 / End of previous period 44.8
Total assets¥24,293 million
Net assets¥11,358 million
Cash flows from operating activities¥5,892 million
Cash flows from investing activities¥-121 million
Cash flows from financing activities¥-1,775 million
Cash and cash equivalents at end of period¥12,638 million
Full-year earnings forecastNet Sales ¥37,600 million (YoY +2.3%) / Operating profit ¥1,500 million (YoY -15.3%) / Ordinary income ¥1,410 million (YoY -17.9%) / Net income ¥910 million (YoY -5.6%)
Revision to Earnings ForecastNo change
Annual Dividend Forecast60 Yen → 60 Yen(0.0%)
Segment revenueCivil engineering-related ¥4,924 million (YoY +2.5%), Construction-related ¥11,913 million (YoY +11.7%), Ancillary businesses ¥238 million (YoY +19.8%)
Segment profitCivil engineering-related ¥786 million (YoY +65.1%), Construction-related ¥1,283 million (YoY +30.4%), Ancillary businesses ¥23 million
Orders received and order backlogOrders received ¥31,615 million / Order backlog ¥48,948 million
Depreciation and amortization¥86 million
Impairment lossNone recorded during the interim period
Breakdown of extraordinary income (loss)No extraordinary income or extraordinary loss was recognized during the interim period
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 0 companies / Excluded 0 companies / Company name No
Material subsequent eventsNo applicable items
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End13,386,233
Treasury Shares at Period-End1,323,551
Factors Behind Changes in Business PerformanceOrder intake increased because the company secured a large private-sector construction project. Operating profit increased as the gross profit margin improved through negotiations to pass on increases in construction material and labor costs, among other factors. Interim net income attributable to owners of the parent increased despite the recognition of ¥103 million in income tax adjustments due to the reversal of deferred tax assets, among other factors.
Items this document does not state (4)
Operating MarginPayout ratioShareholder Return PolicyRegional sales

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.

In terms of orders, the company secured a large private-sector construction project. In terms of profit, the gross profit margin improved through negotiations to pass on increases in construction material and labor costs, among other factors.

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 [Japanese GAAP] (Consolidated) | Sata Construction Co.,Ltd. (1826) timely disclosure | Komori