Komori
Results3583AuBEX CORPORATIONMaterials and Chemicals

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, net sales, operating income, ordinary income and net income all fell below the same period of the previous year. The full-year earnings forecast and annual dividend forecast remain unchanged from the most recently announced figures.

Worth reading
45Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-23.4
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales2,772Millions of yenYear on year -9.3%Progress 46.2%
Operating profit269Millions of yenYear on year -23.4%Progress 53.8%
Ordinary income250Millions of yenYear on year -28.5%Progress 52.1%
Net income attributable to owners of the parent126Millions of yenYear on year -64.3%Progress 38.2%

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¥46.29
Operating Margin9.7%
Financial position at period-end
Total assets10,214Millions of yen
of which net assets 7,295 Millions of yenEquity ratio 71.4%vs. prior year-end +0.1pt

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+467,108
Investment-66,001
Financials-124,203
Net change+276,904

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¥2,808,205 thousand
Segment revenueTechno Products Business 1,893 Millions of yen (YoY -15.0%), Medical Products Business 878 Millions of yen (YoY +6.1%)
Segment profitTechno Products Business 342 Millions of yen (YoY -23.6%), Medical Products Business 80 Millions of yen (YoY +38.5%)
Regional sales¥1,185,513 thousand, ¥1,033,501 thousand, ¥369,950 thousand, ¥123,459 thousand, ¥24,055 thousand, ¥35,764 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales6,000 Millions of yen (YoY -0.3%)
Operating profit500 Millions of yen (YoY -18.8%)
Ordinary income480 Millions of yen (YoY -23.8%)
Net income330 Millions of yen (YoY -42.4%)
Revision to Earnings Forecaststatus No / Net Sales 6,000 Millions of yen → 6,000 Millions of yen(0.0%) / Operating profit 500 Millions of yen → 500 Millions of yen(0.0%) / Ordinary income 480 Millions of yen → 480 Millions of yen(0.0%) / Net income 330 Millions of yen → 330 Millions of yen(0.0%)
Annual Dividend Forecast35 Yen → 35 Yen(0.0%)
Factors Behind Changes in Business Performance

In the Techno Products business, sales of pen tips for writing instruments in China remained weak due to fluctuations in the Chinese market. The Medical Products business conducted active promotional activities and focused on sales activities to expand its market share. The company recorded a disaster-related loss of ¥32.005 million.

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 consolidation0 additions, 0 exclusions (no material changes)
Material subsequent eventsNot applicable
Impairment lossNone recorded (no applicable items in the segment information)
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Loss on sale of fixed assets ¥273 thousand, Losses from natural disasters ¥32,005 thousand
Depreciation and amortization¥141,143 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End3,092,623 Shares
Treasury Shares at Period-End359,124 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales2,772 Millions of yen (YoY -9.3%)
Operating profit269 Millions of yen (YoY -23.4%)
Ordinary income250 Millions of yen (YoY -28.5%)
Profit attributable to owners of the parent126 Millions of yen (YoY -64.3%)
Net income per share¥46.29
Operating Margin9.7%
Equity ratioEnd of the current fiscal period 71.4% / End of previous period 71.3%
Total assets10,214 Millions of yen
Net assets7,295 Millions of yen
Cash flows from operating activities¥467,108 thousand
Cash flows from investing activities¥-66,001 thousand
Cash flows from financing activities¥-124,203 thousand
Cash and cash equivalents at end of period¥2,808,205 thousand
Full-year earnings forecastNet Sales 6,000 Millions of yen (YoY -0.3%) / Operating profit 500 Millions of yen (YoY -18.8%) / Ordinary income 480 Millions of yen (YoY -23.8%) / Net income 330 Millions of yen (YoY -42.4%)
Revision to Earnings Forecaststatus No / Net Sales 6,000 Millions of yen → 6,000 Millions of yen(0.0%) / Operating profit 500 Millions of yen → 500 Millions of yen(0.0%) / Ordinary income 480 Millions of yen → 480 Millions of yen(0.0%) / Net income 330 Millions of yen → 330 Millions of yen(0.0%)
Annual Dividend Forecast35 Yen → 35 Yen(0.0%)
Segment revenueTechno Products Business 1,893 Millions of yen (YoY -15.0%), Medical Products Business 878 Millions of yen (YoY +6.1%)
Segment profitTechno Products Business 342 Millions of yen (YoY -23.6%), Medical Products Business 80 Millions of yen (YoY +38.5%)
Regional sales¥1,185,513 thousand, ¥1,033,501 thousand, ¥369,950 thousand, ¥123,459 thousand, ¥24,055 thousand, ¥35,764 thousand
Depreciation and amortization¥141,143 thousand
Impairment lossNone recorded (no applicable items in the segment information)
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Loss on sale of fixed assets ¥273 thousand, Losses from natural disasters ¥32,005 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
Changes in the scope of consolidation0 additions, 0 exclusions (no material changes)
Material subsequent eventsNot applicable
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End3,092,623 Shares
Treasury Shares at Period-End359,124 Shares
Factors Behind Changes in Business PerformanceIn the Techno Products business, sales of pen tips for writing instruments in China remained weak due to fluctuations in the Chinese market. The Medical Products business conducted active promotional activities and focused on sales activities to expand its market share. The company recorded a disaster-related loss of ¥32.005 million.
Items this document does not state (3)
Payout ratioShareholder Return PolicyOrders received and order backlog

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.

In the Techno Products business, sales of pen tips for writing instruments in China remained weak due to fluctuations in the Chinese market. Meanwhile, the Medical Products business posted higher sales and earnings as a result of active promotional activities and a focus on sales activities. Net income was also affected by a ¥32 million disaster-related loss.

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) | AuBEX CORPORATION (3583) timely disclosure | Komori