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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 4.5% year on year and operating profit increased 26.8%, resulting in higher revenue and profit. The full-year forecast has been revised, with revenue expected to increase 1.8% from the previous fiscal year to ¥50.9 billion and operating profit expected to decrease 12.7% to ¥2.1 billion.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
26.8
Year-on-year increase in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales25,442¥ millionYear on year +4.5%Progress 50.0%
Operating profit1,365¥ millionYear on year +26.8%Progress 65.0%
Ordinary income1,511¥ millionYear on year +33.7%Progress 65.7%
Net income attributable to owners of the parent946¥ millionYear on year +13.3%Progress 63.1%

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¥97.20
Financial position at period-end
Total assets50,644¥ million
of which net assets 36,768 ¥ millionEquity ratio 72.6%vs. prior year-end +1.6pt

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.

Cash inflows and outflows
Operating+283
Investment-1,034
Financials-294
Net change-1,045

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¥15,074 million
Segment revenue
Food Business21,61786.0%+4.8%
Logistics Business3,51014.0%+3.2%
Segment profit
Food Business1,52695.1%
Logistics Business794.9%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥50,900 million (YoY +1.8%)
Operating profit¥2,100 million (YoY -12.7%)
Ordinary income¥2,300 million (YoY -14.1%)
Net income¥1,500 million (YoY -15.9%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥50,900 million / Operating profit Not disclosed → ¥2,100 million / Ordinary income Not disclosed → ¥2,300 million / Net income Not disclosed → ¥1,500 million
Annual Dividend Forecast¥47 → ¥50
Factors Behind Changes in Business Performance

Hot-pot seasonings, other products and foodservice products performed well, and group companies, including those overseas, contributed. Profit increased partly as a result of higher revenue.

Disclosure regarding the going concern assumption

No applicable items

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 / Excluded 0 / Company name No applicable items
Impairment lossNo applicable items
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥0 million, Gain on sales of investment securities ¥9 million / Extraordinary loss Loss on disposal of fixed assets ¥75 million
Depreciation and amortization¥806 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (a video presentation of the interim financial results by company officers is planned)
Issued Shares at Period-End9,868,626 shares
Treasury Shares at Period-End120,125 shares
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¥25,442 million (YoY +4.5%)
Operating profit¥1,365 million (YoY +26.8%)
Ordinary income¥1,511 million (YoY +33.7%)
Profit attributable to owners of the parent¥946 million (YoY +13.3%)
Net income per share¥97.20
Equity ratioEnd of the current fiscal period 72.6 / End of previous period 71
Total assets¥50,644 million
Net assets¥36,768 million
Cash flows from operating activities¥283 million
Cash flows from investing activities¥-1,034 million
Cash flows from financing activities¥-294 million
Cash and cash equivalents at end of period¥15,074 million
Full-year earnings forecastNet Sales ¥50,900 million (YoY +1.8%) / Operating profit ¥2,100 million (YoY -12.7%) / Ordinary income ¥2,300 million (YoY -14.1%) / Net income ¥1,500 million (YoY -15.9%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥50,900 million / Operating profit Not disclosed → ¥2,100 million / Ordinary income Not disclosed → ¥2,300 million / Net income Not disclosed → ¥1,500 million
Annual Dividend Forecast¥47 → ¥50
Segment revenueFood Business ¥21,617 million (YoY +4.8%) / Logistics Business ¥3,510 million (YoY +3.2%)
Segment profitFood Business ¥1,526 million / Logistics Business ¥79 million
Depreciation and amortization¥806 million
Impairment lossNo applicable items
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥0 million, Gain on sales of investment securities ¥9 million / Extraordinary loss Loss on disposal of fixed assets ¥75 million
Disclosure regarding the going concern assumptionNo applicable items
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 / Excluded 0 / Company name No applicable items
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (a video presentation of the interim financial results by company officers is planned)
Issued Shares at Period-End9,868,626 shares
Treasury Shares at Period-End120,125 shares
Factors Behind Changes in Business PerformanceHot-pot seasonings, other products and foodservice products performed well, and group companies, including those overseas, contributed. Profit increased partly as a result of higher revenue.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.

Hot-pot seasonings, other products and foodservice products performed well, and group companies, including those overseas, also contributed. The company explained that operating profit and ordinary profit increased partly as a result of higher revenue. The earnings report does not explain the details of the reasons for revising the full-year earnings forecast and directs readers to a separately published notice.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | EBARA Foods Industry,Inc. (2819) timely disclosure | Komori