Komori
Earnings2999Home Position Co.,Ltd.Real estate

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Non-consolidated)

For the interim period of the fiscal year ending August 2026, net sales increased 25.9% year on year and operating income increased 128.8%, while ordinary income and interim net income also improved substantially. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
41Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
25.9
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026Non-consolidated (standalone)Japanese GAAP
Net Sales9,051¥ millionYear on year +25.9%Progress 47.6%
Operating profit478¥ millionYear on year +128.8%Progress 95.6%
Ordinary income369¥ millionYear on year +288.3%Progress 105.4%
Net income attributable to owners of the parent264¥ millionProgress 110.0%

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¥28.20
Financial position at period-end
Total assets15,467¥ million
of which net assets 5,951 ¥ millionEquity ratio 38.5%vs. prior year-end -1.4pt

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-60,448
Investment+185,161
Financials+785,887
Net change+910,600

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥3,256,580 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥19,000 million (YoY +9.4%)
Operating profit¥500 million (YoY -11.3%)
Ordinary income¥350 million (YoY -13.6%)
Net income¥240 million (YoY -38.1%)
Annual Dividend Forecast¥10 → ¥10(0.0%)
Factors Behind Changes in Business Performance

The number of properties sold exceeded the year-earlier level as a result of efforts to strengthen land acquisition, improve the efficiency of sales activities, and enhance the construction management structure. Orders received also remained solid.

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
Impairment lossNo expense recognized in the current period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥15,213 thousand / Extraordinary loss Impairment Losses ¥0 thousand, Other ¥0 thousand
Depreciation and amortization¥14,729 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End9,395,400 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025–28 February 2026
Net Sales¥9,051 million (YoY +25.9%)
Operating profit¥478 million (YoY +128.8%)
Ordinary income¥369 million (YoY +288.3%)
Profit attributable to owners of the parent¥264 million
Net income per share¥28.20
Equity ratioEnd of the current fiscal period 38.5 / End of previous period 39.9
Total assets¥15,467 million
Net assets¥5,951 million
Cash flows from operating activities¥-60,448 thousand
Cash flows from investing activities¥185,161 thousand
Cash flows from financing activities¥785,887 thousand
Cash and cash equivalents at end of period¥3,256,580 thousand
Full-year earnings forecastNet Sales ¥19,000 million (YoY +9.4%) / Operating profit ¥500 million (YoY -11.3%) / Ordinary income ¥350 million (YoY -13.6%) / Net income ¥240 million (YoY -38.1%)
Annual Dividend Forecast¥10 → ¥10(0.0%)
Depreciation and amortization¥14,729 thousand
Impairment lossNo expense recognized in the current period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥15,213 thousand / Extraordinary loss Impairment Losses ¥0 thousand, Other ¥0 thousand
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
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End9,395,400 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceThe number of properties sold exceeded the year-earlier level as a result of efforts to strengthen land acquisition, improve the efficiency of sales activities, and enhance the construction management structure. Orders received also remained solid.
Items this document does not state (10)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogChanges 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.

The number of properties sold exceeded the year-earlier level as a result of efforts to strengthen land acquisition, improve the efficiency of sales activities, and enhance the construction management structure.

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 August 2026 [Japanese GAAP] (Non-consolidated) | Home Position Co.,Ltd. (2999) timely disclosure | Komori