Komori
Results2924Ifuji Sangyo Co.,Ltd.Food Products

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 fell 3.9% year on year and operating profit fell 21.6%, resulting in lower revenue and profit. The full-year earnings forecast and annual dividend forecast were left unchanged, while the annual dividend is expected to be increased to ¥69.

Worth reading
49Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-21.6
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales15,408¥ millionYear on year -3.9%Progress 46.2%
Operating profit1,161¥ millionYear on year -21.6%Progress 39.9%
Ordinary income1,165¥ millionYear on year -22.3%Progress 40.4%
Net income attributable to owners of the parent794¥ millionYear on year -23.4%Progress 39.2%

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¥97.40
Financial position at period-end
Total assets19,009¥ million
of which net assets 13,147 ¥ millionEquity ratio 69.2%vs. prior year-end +2.5pt

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+618
Investment-465
Financials-325
Net change-172

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¥3,281 million
Segment revenueLiquid egg business ¥14,386 million (YoY -4.3%), Seasoning Business ¥596 million (YoY +5.9%), Organic e-commerce business ¥425 million (YoY -2.6%)
Segment profitLiquid egg business ¥1,132 million (YoY -21.7%), Seasoning Business ¥20 million (YoY -33.3%), Organic e-commerce business ¥8 million (YoY +172.1%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥33,376 million (YoY +2.5%)
Operating profit¥2,913 million (YoY +4.4%)
Ordinary income¥2,887 million (YoY +1.0%)
Net income¥2,024 million (YoY +1.0%)
Annual Dividend Forecast¥67 → ¥69
Factors Behind Changes in Business Performance

Lower sales volumes of liquid eggs, lower egg prices, higher depreciation expenses, personnel expenses and consumables expenses associated with capital investment, and higher energy prices, material costs and logistics costs pushed down profit.

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
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥12 million / Extraordinary loss Loss on disposal and sale of non-current assets ¥0 million
Depreciation and amortization¥390 million
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End8,345,370 shares
Treasury Shares at Period-End181,552 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥15,408 million (YoY -3.9%)
Operating profit¥1,161 million (YoY -21.6%)
Ordinary income¥1,165 million (YoY -22.3%)
Profit attributable to owners of the parent¥794 million (YoY -23.4%)
Net income per share¥97.40
Equity ratioEnd of the current fiscal period 69.2 / End of previous period 66.7
Total assets¥19,009 million
Net assets¥13,147 million
Cash flows from operating activities¥618 million
Cash flows from investing activities¥-465 million
Cash flows from financing activities¥-325 million
Cash and cash equivalents at end of period¥3,281 million
Full-year earnings forecastNet Sales ¥33,376 million (YoY +2.5%) / Operating profit ¥2,913 million (YoY +4.4%) / Ordinary income ¥2,887 million (YoY +1.0%) / Net income ¥2,024 million (YoY +1.0%)
Annual Dividend Forecast¥67 → ¥69
Segment revenueLiquid egg business ¥14,386 million (YoY -4.3%), Seasoning Business ¥596 million (YoY +5.9%), Organic e-commerce business ¥425 million (YoY -2.6%)
Segment profitLiquid egg business ¥1,132 million (YoY -21.7%), Seasoning Business ¥20 million (YoY -33.3%), Organic e-commerce business ¥8 million (YoY +172.1%)
Depreciation and amortization¥390 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥12 million / Extraordinary loss Loss on disposal and sale of non-current assets ¥0 million
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
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End8,345,370 shares
Treasury Shares at Period-End181,552 shares
Factors Behind Changes in Business PerformanceLower sales volumes of liquid eggs, lower egg prices, higher depreciation expenses, personnel expenses and consumables expenses associated with capital investment, and higher energy prices, material costs and logistics costs pushed down profit.
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment 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.

In addition to lower sales volumes of liquid eggs and lower egg prices, higher depreciation expenses associated with capital investment, personnel expenses, consumables expenses, energy prices, material costs and logistics costs pushed down profit.

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.
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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 March 2027 [Japanese GAAP] (Consolidated) | Ifuji Sangyo Co.,Ltd. (2924) timely disclosure | Komori