Komori
Earnings3445RS Technologies Co.,Ltd.Construction and Materials

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

In Q1 of the fiscal year ending December 2026, revenue was ¥19,153 million and operating income was ¥3,630 million, representing year-on-year increases in both revenue and operating income. The full-year earnings forecasts remain unchanged, while the annual dividend forecast has been increased to ¥55 from the previous fiscal year's actual dividend of ¥45.

Worth reading
22Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
21
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales19,153¥ millionYear on year +8.7%Progress 22.8%
Operating profit3,630¥ millionYear on year +21.0%Progress 23.6%
Ordinary income4,247¥ millionYear on year +30.6%Progress 24.7%
Net income attributable to owners of the parent1,926¥ millionYear on year +12.2%Progress 19.3%

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¥72.54
Financial position at period-end
Total assets206,117¥ million
of which net assets 162,201 ¥ millionEquity ratio 41.1%vs. prior year-end +2.0pt

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.

Segment revenue
Wafer reclamation business7,03836.8%
Prime silicon wafer manufacturing and sales business5,78430.3%
Semiconductor-related equipment, components, etc.6,29532.9%
Segment profit
Wafer reclamation business2,71063.3%
Prime silicon wafer manufacturing and sales business1,32931.1%
Semiconductor-related equipment, components, etc.2405.6%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥84,000 million (YoY +9.5%)
Operating profit¥15,400 million (YoY +7.8%)
Ordinary income¥17,200 million (YoY +3.4%)
Net income¥10,000 million (YoY +7.6%)
Annual Dividend Forecast¥45 → ¥55(+22.2%)
Factors Behind Changes in Business Performance

The summary does not state specific factors behind the changes, indicating that they will be provided in the Q1 FY2026 Financial Results Presentation Materials.

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
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Impairment lossNone (information on impairment losses on fixed assets, goodwill, etc.)
Depreciation and amortization¥1,502 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End26,567,102 shares
Treasury Shares at Period-End1,142 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥19,153 million (YoY +8.7%)
Operating profit¥3,630 million (YoY +21.0%)
Ordinary income¥4,247 million (YoY +30.6%)
Profit attributable to owners of the parent¥1,926 million (YoY +12.2%)
Net income per share¥72.54
Equity ratioEnd of the current fiscal period 41.1 / End of previous period 39.1
Total assets¥206,117 million
Net assets¥162,201 million
Full-year earnings forecastNet Sales ¥84,000 million (YoY +9.5%) / Operating profit ¥15,400 million (YoY +7.8%) / Ordinary income ¥17,200 million (YoY +3.4%) / Net income ¥10,000 million (YoY +7.6%)
Annual Dividend Forecast¥45 → ¥55(+22.2%)
Segment revenueWafer reclamation business ¥7,038 million / Prime silicon wafer manufacturing and sales business ¥5,784 million / Semiconductor-related equipment, components, etc. ¥6,295 million
Segment profitWafer reclamation business ¥2,710 million / Prime silicon wafer manufacturing and sales business ¥1,329 million / Semiconductor-related equipment, components, etc. ¥240 million
Depreciation and amortization¥1,502 million
Impairment lossNone (information on impairment losses on fixed assets, goodwill, etc.)
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
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End26,567,102 shares
Treasury Shares at Period-End1,142 shares
Factors Behind Changes in Business PerformanceThe summary does not state specific factors behind the changes, indicating that they will be provided in the Q1 FY2026 Financial Results Presentation Materials.
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 PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (loss)Material 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 summary does not state specific factors behind the changes, indicating that they will be provided in the Q1 FY2026 Financial Results Presentation Materials.

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 First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | RS Technologies Co.,Ltd. (3445) timely disclosure | Komori