Komori
Results3559p-ban.com Corp.Trading & Wholesale

Earnings Report for the Interim Period of the Fiscal Year Ending March 2027 (Second Quarter) [Japanese GAAP] (Non-Consolidated)

In the interim period of the fiscal year ending March 2027, net sales increased 16.8% year on year and operating income increased 36.6%, with earnings growth outpacing the increase in net sales. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
37Immaterial
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
16.8
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,238¥ millionYear on year +16.8%Progress 51.4%
Operating profit79¥ millionYear on year +36.6%Progress 41.4%
Ordinary income82¥ millionYear on year +38.7%Progress 43.9%
Net income attributable to owners of the parent56¥ millionYear on year +37.9%Progress 43.8%

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¥11.91
Financial position at period-end
Total assets1,821¥ million
of which net assets 1,469 ¥ millionEquity ratio 80.7%vs. prior year-end +1.7pt

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+38,812
Investment-85,130
Financials-47,036
Net change-93,354

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¥1,121,598 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,410 million (YoY +4.3%)
Operating profit¥191 million (YoY +0.4%)
Ordinary income¥187 million (YoY +0.1%)
Net income¥128 million (YoY +20.9%)
Annual Dividend Forecast10 Yen → 10 Yen(0.0%)
Factors Behind Changes in Business Performance

Net sales increased due to expanding global demand related to AI, an increase in mass-production projects for printed circuit boards, and greater use of the manufacturing, assembly and component procurement services. Operating income increased as the increase in gross profit exceeded the increase in selling, general and administrative expenses.

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
Depreciation and amortization¥15,509 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (held online for institutional and individual investors)
Issued Shares at Period-End4,992,406 shares
Treasury Shares at Period-End274,583 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 September 2026
Net Sales¥1,238 million (YoY +16.8%)
Operating profit¥79 million (YoY +36.6%)
Ordinary income¥82 million (YoY +38.7%)
Profit attributable to owners of the parent¥56 million (YoY +37.9%)
Net income per share¥11.91
Equity ratioEnd of the current fiscal period 80.7 / End of previous period 79
Total assets¥1,821 million
Net assets¥1,469 million
Cash flows from operating activities¥38,812 thousand
Cash flows from investing activities¥-85,130 thousand
Cash flows from financing activities¥-47,036 thousand
Cash and cash equivalents at end of period¥1,121,598 thousand
Full-year earnings forecastNet Sales ¥2,410 million (YoY +4.3%) / Operating profit ¥191 million (YoY +0.4%) / Ordinary income ¥187 million (YoY +0.1%) / Net income ¥128 million (YoY +20.9%)
Annual Dividend Forecast10 Yen → 10 Yen(0.0%)
Depreciation and amortization¥15,509 thousand
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
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (held online for institutional and individual investors)
Issued Shares at Period-End4,992,406 shares
Treasury Shares at Period-End274,583 shares
Factors Behind Changes in Business PerformanceNet sales increased due to expanding global demand related to AI, an increase in mass-production projects for printed circuit boards, and greater use of the manufacturing, assembly and component procurement services. Operating income increased as the increase in gross profit exceeded the increase in selling, general and administrative expenses.
Items this document does not state (12)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes 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.

Manufacturing, assembly and component procurement services grew against a backdrop of expanding global demand related to AI and an increase in mass-production projects for printed circuit boards. The company also worked to acquire prospective customers through its website, strengthen coordination across its sales organization and promote the use of related services. Meanwhile, the cost ratio for assembly and component procurement services increased, while personnel expenses, software and cloud service fees, depreciation and other expenses also rose.

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.
Earnings Report for the Interim Period of the Fiscal Year Ending March 2027 (Second Quarter) [Japanese GAAP] (Non-Consolidated) | p-ban.com Corp. (3559) timely disclosure | Komori