Komori
Earnings365AIZAWA TOWEL CO.,LTD.Materials and Chemicals

Summary of Financial Results for the Second Quarter of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated)

Beginning in the interim period, two overseas subsidiaries were added to the scope of consolidation and consolidated reporting commenced. Accordingly, full-year earnings forecasts are presented on a consolidated basis.

Worth reading
45Recurring
Scored from 5 of 6 sections
Direction
Neutral
Direction inferred from the company’s description.
Scale
2
companies
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales5,380¥ millionProgress 46.2%
Operating profit52¥ millionProgress 6.3%
Ordinary income308¥ millionProgress 28.5%
Net income attributable to owners of the parent174¥ millionProgress 27.3%

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¥18.37
Financial position at period-end
Total assets7,854¥ million
of which net assets 3,403 ¥ millionEquity ratio 43.3%

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。

Cash inflows and outflows
Operating+559,959
Investment-20,396
Financials-773,247
Net change-233,684

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¥1,091,593 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,650 million
Operating profit¥825 million
Ordinary income¥1,082 million
Net income¥638 million
Revision to Earnings ForecastNet Sales ¥11,650 million → ¥11,650 million(0%) / Operating profit ¥825 million → ¥825 million(0%) / Ordinary income ¥1,082 million → ¥1,082 million(0%) / Net income ¥638 million → ¥638 million(0%)
Annual Dividend Forecast¥40 → ¥42(5.0%)
Factors Behind Changes in Business Performance

Identifying product needs through sales activities, gathering market information through store surveys and other means, conducting joint research and developing new production methods through industry-academia collaboration, and strengthening sales of new products through the e-commerce site. In response to concerns about the outlook for the Chinese economy and geopolitical risks, the company is also promoting the establishment of production operations in India and Vietnam.

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 Number of companies 2 / Company name IZAWA TEXTILE CO.,LIMITED, IZAWA TOWEL INC / Excluded Number of companies 0 / Company name Not disclosed
Depreciation and amortization¥5,560 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End10,000,000
Treasury Shares at Period-End891,000
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 March 2026 to 31 August 2026
Net Sales¥5,380 million
Operating profit¥52 million
Ordinary income¥308 million
Profit attributable to owners of the parent¥174 million
Net income per share¥18.37
Equity ratioEnd of the current fiscal period 43.3% / End of previous period Not disclosed
Total assets¥7,854 million
Net assets¥3,403 million
Cash flows from operating activities¥559,959 thousand
Cash flows from investing activities¥-20,396 thousand
Cash flows from financing activities¥-773,247 thousand
Cash and cash equivalents at end of period¥1,091,593 thousand
Full-year earnings forecastNet Sales ¥11,650 million / Operating profit ¥825 million / Ordinary income ¥1,082 million / Net income ¥638 million
Revision to Earnings ForecastNet Sales ¥11,650 million → ¥11,650 million(0%) / Operating profit ¥825 million → ¥825 million(0%) / Ordinary income ¥1,082 million → ¥1,082 million(0%) / Net income ¥638 million → ¥638 million(0%)
Annual Dividend Forecast¥40 → ¥42(5.0%)
Depreciation and amortization¥5,560 thousand
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 Number of companies 2 / Company name IZAWA TEXTILE CO.,LIMITED, IZAWA TOWEL INC / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End10,000,000
Treasury Shares at Period-End891,000
Factors Behind Changes in Business PerformanceIdentifying product needs through sales activities, gathering market information through store surveys and other means, conducting joint research and developing new production methods through industry-academia collaboration, and strengthening sales of new products through the e-commerce site. In response to concerns about the outlook for the Chinese economy and geopolitical risks, the company is also promoting the establishment of production operations in India and Vietnam.
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown 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.

IZAWA TOWEL INC was consolidated because its significance increased, while IZAWA TEXTILE CO.,LIMITED was consolidated as part of preparations for consolidating the group for the voluntary adoption of IFRS. The consolidated earnings forecast is set at the same amounts as the non-consolidated earnings forecast announced on 14 April 2026.

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 of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated) | IZAWA TOWEL CO.,LTD. (365A) timely disclosure | Komori