Komori
Earnings3267Phil Company,Inc.Construction and Materials

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated)

For the nine months through the third quarter, net sales increased 8.3% year on year and operating profit increased 3.4%, while ordinary profit decreased 8.9%. The full-year earnings forecast remains unchanged, while the annual dividend forecast has been raised from the previous fiscal year's actual dividend of ¥20 to ¥25.

Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
8.3
Year-on-year revenue growth (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 December 2025 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales6,096million yenYear on year +8.3%Progress 69.3%
Operating profit270million yenYear on year +3.4%Progress 71.1%
Ordinary income233million yenYear on year -8.9%Progress 65.6%
Net income attributable to owners of the parent227million yenYear on year +46.9%Progress 84.1%

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¥42.38
Financial position at period-end
Total assets8,757million yen
of which net assets 3,565 million yenEquity ratio 40.1%vs. prior year-end +6.8pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales8,800 million yen (YoY +6.9%)
Operating profit380 million yen (YoY -35.5%)
Ordinary income355 million yen (YoY -37.7%)
Net income270 million yen (YoY -32.2%)
Annual Dividend Forecast20 yen → 25 yen(+25.0%)
Factors Behind Changes in Business Performance

In contract-ordering, net sales and new orders were at approximately the same levels as in the previous year. In development and sales, revenue and profit increased, mainly because the company completed the sale and delivery of 3 projects, including a large-scale project. While more sophisticated sales methods secured a high level of profitability, selling, general and administrative expenses increased due to measures including strengthening the personnel structure to support growth.

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 consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Material subsequent eventsOn 11 September 2026, the company acquired all shares of ロビンスジャパン株式会社, making it a wholly owned subsidiary. The acquisition consideration was ¥308 million.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 84,260 thousand yen, Compensation received 150,000 thousand yen, Other 23,594 thousand yen / Extraordinary loss Loss on termination of share-based benefit trust 97,248 thousand yen
Depreciation and amortization26,663 thousand yen
Orders received and order backlogOrders received 3,420,596 thousand yen / Order backlog 5,465,094 thousand yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End5,744,900
Treasury Shares at Period-End372,724
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 December 2025 to 31 August 2026
Net Sales6,096 million yen (YoY +8.3%)
Operating profit270 million yen (YoY +3.4%)
Ordinary income233 million yen (YoY -8.9%)
Profit attributable to owners of the parent227 million yen (YoY +46.9%)
Net income per share¥42.38
Equity ratioEnd of the current fiscal period 40.1 / End of previous period 33.3
Total assets8,757 million yen
Net assets3,565 million yen
Full-year earnings forecastNet Sales 8,800 million yen (YoY +6.9%) / Operating profit 380 million yen (YoY -35.5%) / Ordinary income 355 million yen (YoY -37.7%) / Net income 270 million yen (YoY -32.2%)
Annual Dividend Forecast20 yen → 25 yen(+25.0%)
Orders received and order backlogOrders received 3,420,596 thousand yen / Order backlog 5,465,094 thousand yen
Depreciation and amortization26,663 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 84,260 thousand yen, Compensation received 150,000 thousand yen, Other 23,594 thousand yen / Extraordinary loss Loss on termination of share-based benefit trust 97,248 thousand yen
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 consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Material subsequent eventsOn 11 September 2026, the company acquired all shares of ロビンスジャパン株式会社, making it a wholly owned subsidiary. The acquisition consideration was ¥308 million.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End5,744,900
Treasury Shares at Period-End372,724
Factors Behind Changes in Business PerformanceIn contract-ordering, net sales and new orders were at approximately the same levels as in the previous year. In development and sales, revenue and profit increased, mainly because the company completed the sale and delivery of 3 projects, including a large-scale project. While more sophisticated sales methods secured a high level of profitability, selling, general and administrative expenses increased due to measures including strengthening the personnel structure to support growth.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesImpairment 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.

The company completed the sale and delivery of 3 projects, including a large-scale project, in its development and sales business, and secured higher revenue, higher profit and a high level of profitability through more sophisticated sales methods in that business. On the other hand, selling, general and administrative expenses increased due to measures including strengthening the personnel structure to support future growth. Net income attributable to owners of the parent also benefited from the recognition of extraordinary income, including a gain on the sale of fixed assets and compensation received.

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 Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated) | Phil Company,Inc. (3267) timely disclosure | Komori