Komori
Results4234Sun A.Kaken Company,LimitedMaterials and Chemicals

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

In the interim period of the fiscal year ending March 2027, demand for protective films used in electronic component processing and other products remained strong, and both net sales and profit significantly exceeded the same period of the previous year. Based on its interim results, the company changed its full-year consolidated earnings forecast.

Worth reading
53Recurring
Scored from 3 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
399
% (year-on-year change in operating income)
Wording
Definitive
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales18,218,714¥ thousandYear on year +17.3%
Operating profit1,922,666¥ thousandYear on year +399.0%
Ordinary income2,012,436¥ thousandYear on year +304.2%
Net income attributable to owners of the parent1,444,568¥ thousandYear on year +276.5%

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.

Financial position at period-end
Total assets42,358,339¥ thousand
of which net assets 24,956,899 ¥ thousand

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Cash inflows and outflows
Operating+726,474
Investment-399,661
Financials-236,746
Net change+90,067

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¥6,037,055 thousand
Segment revenueLight packaging materials ¥7,178,849 thousand (YoY +12.0%), Industrial materials ¥6,142,214 thousand (YoY +21.6%), Functional materials ¥4,684,922 thousand (YoY +23.7%), Other ¥212,728 thousand (YoY -24.5%)
Segment profitLight packaging materials ¥793,585 thousand, Industrial materials ¥491,464 thousand, Functional materials ¥625,752 thousand, Other ¥11,865 thousand
Factors Behind Changes in Business Performance

Continued strong demand for protective films used in electronic component processing, and continued firm demand in the Industrial Materials segment, with no reactionary decline in stockpiling demand.

Disclosure regarding the going concern assumption

No applicable matters

Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Retirement of Fixed Assets ¥20,368 thousand
Depreciation and amortization¥402,733 thousand
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 Sales¥18,218,714 thousand (YoY +17.3%)
Operating profit¥1,922,666 thousand (YoY +399.0%)
Ordinary income¥2,012,436 thousand (YoY +304.2%)
Profit attributable to owners of the parent¥1,444,568 thousand (YoY +276.5%)
Total assets¥42,358,339 thousand
Net assets¥24,956,899 thousand
Cash flows from operating activities¥726,474 thousand
Cash flows from investing activities¥-399,661 thousand
Cash flows from financing activities¥-236,746 thousand
Cash and cash equivalents at end of period¥6,037,055 thousand
Segment revenueLight packaging materials ¥7,178,849 thousand (YoY +12.0%), Industrial materials ¥6,142,214 thousand (YoY +21.6%), Functional materials ¥4,684,922 thousand (YoY +23.7%), Other ¥212,728 thousand (YoY -24.5%)
Segment profitLight packaging materials ¥793,585 thousand, Industrial materials ¥491,464 thousand, Functional materials ¥625,752 thousand, Other ¥11,865 thousand
Depreciation and amortization¥402,733 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Retirement of Fixed Assets ¥20,368 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Factors Behind Changes in Business PerformanceContinued strong demand for protective films used in electronic component processing, and continued firm demand in the Industrial Materials segment, with no reactionary decline in stockpiling demand.
Items this document does not state (18)
Net income per shareOperating MarginEquity ratioFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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 addition to continued strong demand for protective films used in electronic component processing, demand in the Industrial Materials segment remained firm, with no reactionary decline in stockpiling demand.

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.