Komori
Results4093Toho Acetylene Co.,Ltd.Materials and Chemicals

Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP)

In the first half of the fiscal year ending March 2027, net sales, operating income, ordinary income, and interim net income attributable to owners of the parent exceeded the corresponding figures for the same period of the previous fiscal year. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
35Immaterial
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
4.8
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales16,744Millions of yenYear on year +4.8%Progress 47.8%
Operating profit755Millions of yenYear on year +11.3%Progress 39.7%
Ordinary income841Millions of yenYear on year +7.1%Progress 42.1%
Net income attributable to owners of the parent487Millions of yenYear on year +10.8%Progress 40.6%

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¥14.02
Financial position at period-end
Total assets33,765Millions of yen
of which net assets 21,508 Millions of yenEquity ratio 57.3%vs. prior year-end +0.9pt

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+919,073
Investment-702,430
Financials-339,753
Net change-123,110

Stacked from zero: upward is an increase in cash, downward a decrease (in Thousands of yen).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 period9,320,733 Thousands of yen
Segment revenueGas-Related Business 9,891,792 Thousands of yen (YoY +9.1%), Food products-related business 897,077 Thousands of yen (YoY -3.2%), Equipment and machinery-related business 4,697,509 Thousands of yen (YoY +5.0%), Automotive equipment-related business 218,847 Thousands of yen (YoY -67.1%), Ice machine-related business 874,850 Thousands of yen (YoY +20.9%)
Segment profitGas-Related Business 793,089 Thousands of yen (YoY +15.8%), Food products-related business 248,296 Thousands of yen (YoY -9.5%), Equipment and machinery-related business 131,840 Thousands of yen (YoY +25.5%), Automotive equipment-related business -23,512 Thousands of yen, Ice machine-related business 151,659 Thousands of yen (YoY +6.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales35,000 Millions of yen (YoY +1.2%)
Operating profit1,900 Millions of yen (YoY -0.0%)
Ordinary income2,000 Millions of yen (YoY -5.2%)
Net income1,200 Millions of yen (YoY -6.8%)
Revision to Earnings ForecastNo
Annual Dividend Forecast14 Yen → 14 Yen(0.0%)
Factors Behind Changes in Business Performance

The gas-related business posted higher revenue and profit due to increased shipment volumes and higher selling prices for liquefied petroleum gas; the equipment and materials-related business due to increased demand and orders; the ice-making machine-related business due to an increase in large-scale projects and progress on work; and Other due to increased medical equipment sales. The food products-related business posted lower revenue and profit due to reduced demand for food-related equipment, while the automotive equipment-related business posted lower revenue and profit due to reduced capital investment demand from automotive parts manufacturers.

Disclosure regarding the going concern assumption

None

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 No / Excluded No / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 2,633 Thousands of yen / Extraordinary loss Loss on disposal and sale of fixed assets 8,058 Thousands of yen
Depreciation and amortization385,476 Thousands of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target audience specified)
Issued Shares at Period-End35,020,000
Treasury Shares at Period-End207,770
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 Sales16,744 Millions of yen (YoY +4.8%)
Operating profit755 Millions of yen (YoY +11.3%)
Ordinary income841 Millions of yen (YoY +7.1%)
Profit attributable to owners of the parent487 Millions of yen (YoY +10.8%)
Net income per share¥14.02
Equity ratioEnd of the current fiscal period 57.3 / End of previous period 56.4
Total assets33,765 Millions of yen
Net assets21,508 Millions of yen
Cash flows from operating activities919,073 Thousands of yen
Cash flows from investing activities-702,430 Thousands of yen
Cash flows from financing activities-339,753 Thousands of yen
Cash and cash equivalents at end of period9,320,733 Thousands of yen
Full-year earnings forecastNet Sales 35,000 Millions of yen (YoY +1.2%) / Operating profit 1,900 Millions of yen (YoY -0.0%) / Ordinary income 2,000 Millions of yen (YoY -5.2%) / Net income 1,200 Millions of yen (YoY -6.8%)
Revision to Earnings ForecastNo
Annual Dividend Forecast14 Yen → 14 Yen(0.0%)
Segment revenueGas-Related Business 9,891,792 Thousands of yen (YoY +9.1%), Food products-related business 897,077 Thousands of yen (YoY -3.2%), Equipment and machinery-related business 4,697,509 Thousands of yen (YoY +5.0%), Automotive equipment-related business 218,847 Thousands of yen (YoY -67.1%), Ice machine-related business 874,850 Thousands of yen (YoY +20.9%)
Segment profitGas-Related Business 793,089 Thousands of yen (YoY +15.8%), Food products-related business 248,296 Thousands of yen (YoY -9.5%), Equipment and machinery-related business 131,840 Thousands of yen (YoY +25.5%), Automotive equipment-related business -23,512 Thousands of yen, Ice machine-related business 151,659 Thousands of yen (YoY +6.6%)
Depreciation and amortization385,476 Thousands of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 2,633 Thousands of yen / Extraordinary loss Loss on disposal and sale of fixed assets 8,058 Thousands of yen
Disclosure regarding the going concern assumptionNone
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 No / Excluded No / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target audience specified)
Issued Shares at Period-End35,020,000
Treasury Shares at Period-End207,770
Factors Behind Changes in Business PerformanceThe gas-related business posted higher revenue and profit due to increased shipment volumes and higher selling prices for liquefied petroleum gas; the equipment and materials-related business due to increased demand and orders; the ice-making machine-related business due to an increase in large-scale projects and progress on work; and Other due to increased medical equipment sales. The food products-related business posted lower revenue and profit due to reduced demand for food-related equipment, while the automotive equipment-related business posted lower revenue and profit due to reduced capital investment demand from automotive parts manufacturers.
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossMaterial 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.

In the gas-related business, shipment volumes of nitrogen, hydrogen, and argon increased, while the selling price of liquefied petroleum gas rose in line with fluctuations in import prices. In the equipment and materials-related business, demand from the automotive sector and orders for large machinery increased, while in the ice-making machine-related business, the number of large-scale projects involving ice-making and refrigeration machinery increased. Meanwhile, the food products-related business posted lower revenue and profit due to reduced demand for food-related equipment, and the automotive equipment-related business posted lower revenue and profit due to reduced capital investment demand from automotive parts manufacturers.

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Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) | Toho Acetylene Co.,Ltd. (4093) timely disclosure | Komori