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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 6.8% year on year and operating profit increased 23.5%. The elimination of foreign exchange losses also contributed, resulting in significant increases in ordinary profit and interim net income attributable to owners of the parent.

Worth reading
39Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
23.5
% (year-on-year change 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 Sales10,249Millions of yenYear on year +6.8%Progress 51.0%
Operating profit520Millions of yenYear on year +23.5%Progress 54.7%
Ordinary income580Millions of yenYear on year +112.6%Progress 60.4%
Net income attributable to owners of the parent415Millions of yenYear on year +152.7%

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¥36.51
Financial position at period-end
Total assets21,391Millions of yen
of which net assets 12,918 Millions of yenEquity ratio 60.3%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+285,135
Investment-281,236
Financials-212,857
Net change-208,958

Stacked from zero: upward is an increase in cash, downward a decrease (in Thousands of yen).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 period3,120,101 Thousands of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales20,100 Millions of yen (YoY +3.5%)
Operating profit950 Millions of yen (YoY +5.3%)
Ordinary income960 Millions of yen (YoY +10.8%)
Profit attributable to owners of the parent715 Millions of yen (YoY +28.9%)
Revision to Earnings ForecastNo
Annual Dividend Forecast15 Yen → 15 Yen(0.0%)
Factors Behind Changes in Business Performance

Operating profit increased due in part to the expansion of sales volumes and the advancement of cost pass-through into prices, while ordinary profit and interim net income attributable to owners of the parent increased due in part to the elimination of foreign exchange losses arising from the weaker yen.

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNone
Depreciation and amortization362,392 Thousands of yen
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable Yes / Subject person For investors and analysts
Issued Shares at Period-End11,400,000 Shares
Treasury Shares at Period-End16,408 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 Sales10,249 Millions of yen (YoY +6.8%)
Operating profit520 Millions of yen (YoY +23.5%)
Ordinary income580 Millions of yen (YoY +112.6%)
Profit attributable to owners of the parent415 Millions of yen (YoY +152.7%)
Net income per share¥36.51
Equity ratioEnd of the current fiscal period 60.3 / End of previous period 59.5
Total assets21,391 Millions of yen
Net assets12,918 Millions of yen
Cash flows from operating activities285,135 Thousands of yen
Cash flows from investing activities-281,236 Thousands of yen
Cash flows from financing activities-212,857 Thousands of yen
Cash and cash equivalents at end of period3,120,101 Thousands of yen
Full-year earnings forecastNet Sales 20,100 Millions of yen (YoY +3.5%) / Operating profit 950 Millions of yen (YoY +5.3%) / Ordinary income 960 Millions of yen (YoY +10.8%) / Profit attributable to owners of the parent 715 Millions of yen (YoY +28.9%)
Revision to Earnings ForecastNo
Annual Dividend Forecast15 Yen → 15 Yen(0.0%)
Depreciation and amortization362,392 Thousands of yen
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNone
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable Yes / Subject person For investors and analysts
Issued Shares at Period-End11,400,000 Shares
Treasury Shares at Period-End16,408 Shares
Factors Behind Changes in Business PerformanceOperating profit increased due in part to the expansion of sales volumes and the advancement of cost pass-through into prices, while ordinary profit and interim net income attributable to owners of the parent increased due in part to the elimination of foreign exchange losses arising from the weaker yen.
Items this document does not state (9)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)

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.

Operating profit increased as the company expanded sales volumes and advanced the pass-through of higher costs into prices. The elimination of foreign exchange losses arising from the weaker yen also contributed to ordinary profit and interim net income attributable to owners of the parent.

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) | Semba Tohka Industries Co.,Ltd (2916) timely disclosure | Komori