Komori
Earnings2816DAISHO CO.,LTD.Foods

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

For the six months ended September 2026, revenue increased 4.9% year on year and operating income increased 59.0%, resulting in higher revenue and profit. Ordinary income improved significantly, rising 87.8%, while interim net income increased 145.1%.

Worth reading
42Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
59
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (standalone)Japanese GAAP
Net Sales13,011¥ millionYear on year +4.9%Progress 45.7%
Operating profit369¥ millionYear on year +59.0%Progress 52.7%
Ordinary income424¥ millionYear on year +87.8%Progress 60.6%
Net income attributable to owners of the parent333¥ millionYear on year +145.1%Progress 79.3%

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¥34.57
Financial position at period-end
Total assets21,225¥ million
of which net assets 10,306 ¥ millionEquity ratio 48.6%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-687
Investment-18
Financials+417
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¥1,639 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥28,500 million (YoY +3.7%)
Operating profit¥700 million (YoY +2.9%)
Ordinary income¥700 million (YoY +5.0%)
Net income¥420 million (YoY -7.7%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥21 → ¥20
Factors Behind Changes in Business Performance

In the Liquid Seasonings group, maintaining sales of core products, new products and new flavors for the spring and summer seasons, and food-service sauces contributed to revenue. In the Powdered Seasonings group, sales of food-service products increased, particularly spice products.

Disclosure regarding the going concern assumption

There are no applicable matters.

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
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of non-current assets ¥0 million
Depreciation and amortization¥549 million
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End9,868,800
Treasury Shares at Period-End216,189
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 September 2026
Net Sales¥13,011 million (YoY +4.9%)
Operating profit¥369 million (YoY +59.0%)
Ordinary income¥424 million (YoY +87.8%)
Profit attributable to owners of the parent¥333 million (YoY +145.1%)
Net income per share¥34.57
Equity ratioEnd of the current fiscal period 48.6 / End of previous period 49.4
Total assets¥21,225 million
Net assets¥10,306 million
Cash flows from operating activities¥-687 million
Cash flows from investing activities¥-18 million
Cash flows from financing activities¥417 million
Cash and cash equivalents at end of period¥1,639 million
Full-year earnings forecastNet Sales ¥28,500 million (YoY +3.7%) / Operating profit ¥700 million (YoY +2.9%) / Ordinary income ¥700 million (YoY +5.0%) / Net income ¥420 million (YoY -7.7%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥21 → ¥20
Depreciation and amortization¥549 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of non-current assets ¥0 million
Disclosure regarding the going concern assumptionThere are no applicable matters.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End9,868,800
Treasury Shares at Period-End216,189
Factors Behind Changes in Business PerformanceIn the Liquid Seasonings group, maintaining sales of core products, new products and new flavors for the spring and summer seasons, and food-service sauces contributed to revenue. In the Powdered Seasonings group, sales of food-service products increased, particularly spice products.
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

In the Liquid Seasonings group, maintaining sales of core products, strong performance by new products and new flavors for the spring and summer seasons, and increased sales of food-service sauces contributed to revenue. In the Powdered Seasonings group, sales of food-service products increased, particularly spice products. The Company has not specified the individual factors behind the increase in profit.

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Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) (Non-consolidated) | DAISHO CO.,LTD. (2816) timely disclosure | Komori