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Results3023Rasa CorporationTrading & Wholesale

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 6.0% year on year, while operating profit declined 7.1% and interim net income attributable to owners of the parent declined 10.9%. The full-year earnings forecast was left unchanged, and the annual dividend forecast is ¥80, unchanged from the previous fiscal year.

Worth reading
39Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
6
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales13,409¥ millionYear on year +6.0%Progress 45.5%
Operating profit866¥ millionYear on year -7.1%Progress 32.7%
Ordinary income953¥ millionYear on year -6.3%Progress 32.3%
Net income attributable to owners of the parent661¥ millionYear on year -10.9%Progress 31.5%

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¥62.73
Financial position at period-end
Total assets32,231¥ million
of which net assets 23,687 ¥ millionEquity ratio 73.5%vs. prior year-end +2.4pt

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+262
Investment+145
Financials-1,770
Net change-1,363

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¥4,299 million
Segment revenueResources and Metal Materials ¥2,767 million (YoY +3.6%), Industrial and Construction Machinery ¥4,642 million (YoY +14.1%), Environmental Equipment ¥764 million (YoY -50.3%), Chemical products ¥3,993 million (YoY +23.7%), Plant and Facility Construction ¥1,129 million (YoY +11.8%), Real estate leasing-related ¥200 million (YoY +4.7%)
Segment profitResources and Metal Materials ¥76 million (YoY +47.8%), Industrial and Construction Machinery ¥293 million (YoY -28.8%), Environmental Equipment ¥190 million (YoY -37.2%), Chemical products ¥96 million (YoY +83.6%), Plant and Facility Construction ¥100 million, Real estate leasing-related ¥109 million (YoY +5.1%)
Regional sales¥12,270 million, ¥633 million, ¥372 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥29,500 million (YoY +4.6%)
Operating profit¥2,650 million (YoY -10.4%)
Ordinary income¥2,950 million (YoY -8.6%)
Net income¥2,100 million (YoY -11.7%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥80 → ¥80(0.0%)
Factors Behind Changes in Business Performance

Revenue increased due to higher revenue in the chemicals-related and industrial and construction machinery-related businesses, a recovery in market conditions in fields including semiconductors, large-scale construction projects for recycling and water-treatment facilities, solid demand for electric wires for semiconductors, and rising market prices for the products handled. On the other hand, profit declined because of large projects with high cost ratios in the industrial and construction machinery-related business and the completion of large projects in the environmental facilities-related business.

Disclosure regarding the going concern assumption

Not applicable

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 consolidationMaterial changes No / New Not disclosed / Excluded Not disclosed / Company name Not disclosed
Breakdown of extraordinary income (loss)Gain on sale of investment securities ¥35 million, Loss on disposal of non-current assets ¥0 million
Depreciation and amortization¥85 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End11,383,838 shares
Treasury Shares at Period-End820,648 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¥13,409 million (YoY +6.0%)
Operating profit¥866 million (YoY -7.1%)
Ordinary income¥953 million (YoY -6.3%)
Profit attributable to owners of the parent¥661 million (YoY -10.9%)
Net income per share¥62.73
Equity ratioEnd of the current fiscal period 73.5 / End of previous period 71.1
Total assets¥32,231 million
Net assets¥23,687 million
Cash flows from operating activities¥262 million
Cash flows from investing activities¥145 million
Cash flows from financing activities¥-1,770 million
Cash and cash equivalents at end of period¥4,299 million
Full-year earnings forecastNet Sales ¥29,500 million (YoY +4.6%) / Operating profit ¥2,650 million (YoY -10.4%) / Ordinary income ¥2,950 million (YoY -8.6%) / Net income ¥2,100 million (YoY -11.7%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥80 → ¥80(0.0%)
Segment revenueResources and Metal Materials ¥2,767 million (YoY +3.6%), Industrial and Construction Machinery ¥4,642 million (YoY +14.1%), Environmental Equipment ¥764 million (YoY -50.3%), Chemical products ¥3,993 million (YoY +23.7%), Plant and Facility Construction ¥1,129 million (YoY +11.8%), Real estate leasing-related ¥200 million (YoY +4.7%)
Segment profitResources and Metal Materials ¥76 million (YoY +47.8%), Industrial and Construction Machinery ¥293 million (YoY -28.8%), Environmental Equipment ¥190 million (YoY -37.2%), Chemical products ¥96 million (YoY +83.6%), Plant and Facility Construction ¥100 million, Real estate leasing-related ¥109 million (YoY +5.1%)
Regional sales¥12,270 million, ¥633 million, ¥372 million
Depreciation and amortization¥85 million
Breakdown of extraordinary income (loss)Gain on sale of investment securities ¥35 million, Loss on disposal of non-current assets ¥0 million
Disclosure regarding the going concern assumptionNot applicable
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 consolidationMaterial changes No / New Not disclosed / Excluded Not disclosed / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End11,383,838 shares
Treasury Shares at Period-End820,648 shares
Factors Behind Changes in Business PerformanceRevenue increased due to higher revenue in the chemicals-related and industrial and construction machinery-related businesses, a recovery in market conditions in fields including semiconductors, large-scale construction projects for recycling and water-treatment facilities, solid demand for electric wires for semiconductors, and rising market prices for the products handled. On the other hand, profit declined because of large projects with high cost ratios in the industrial and construction machinery-related business and the completion of large projects in the environmental facilities-related business.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyOrders 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.

Revenue increased mainly because the chemicals-related and industrial and construction machinery-related businesses recorded higher revenue. Profit declined due to large projects with high cost ratios in the industrial and construction machinery-related business and the completion of large projects in the environmental facilities-related business, among other factors.

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) | Rasa Corporation (3023) timely disclosure | Komori