Komori
Earnings4240CLUSTER TECHNOLOGY CO.,LTD.Materials and Chemicals

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP, non-consolidated)

In the first quarter of the fiscal year ending March 2027, revenue was lower than in the same period of the previous fiscal year, while operating income, ordinary income and net income for the quarter all declined substantially. Full-year earnings forecasts and dividend forecasts have not been revised.

Worth reading
46Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-59.4
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales290¥ millionYear on year -7.5%Progress 22.4%
Operating profit18¥ millionYear on year -59.4%Progress 25.7%
Ordinary income19¥ millionYear on year -58.7%Progress 25.0%
Net income attributable to owners of the parent12¥ millionYear on year -66.3%Progress 26.1%

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¥2.12
Financial position at period-end
Total assets1,933¥ million
of which net assets 1,730 ¥ millionEquity ratio 89.5%vs. prior year-end +2.8pt

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.

Segment revenueNano/Micro Technology-related Business ¥233 million (YoY -10.1%), Macro Technology-related Business ¥53 million (YoY +6.9%), Other businesses ¥2 million (YoY -23.8%)
Segment profitNano/Micro Technology-related Business ¥102 million (YoY -15.5%), Macro Technology-related Business ¥16 million (YoY +14.9%), Other businesses ¥0 million (YoY +86.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,292 million (YoY -0.6%)
Operating profit¥70 million (YoY -57.2%)
Ordinary income¥76 million (YoY -53.9%)
Net income¥46 million (YoY -62.8%)
Annual Dividend Forecast¥6 → ¥5(-16.7%)
Factors Behind Changes in Business Performance

Investment in human capital increased manufacturing labor costs, salaries and allowances, and research and development expenses, while manufacturing expenses also increased due to higher depreciation and amortization and rising raw material and fuel prices. Revenue declined in the industrial equipment, office automation equipment and molds businesses, while the leisure business, PIJ and the macro/technology-related business posted higher revenue.

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
Impairment lossNo applicable matters.
Depreciation and amortization¥23,107 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End5,692,800
Treasury Shares at Period-End244
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 June 2026
Net Sales¥290 million (YoY -7.5%)
Operating profit¥18 million (YoY -59.4%)
Ordinary income¥19 million (YoY -58.7%)
Profit attributable to owners of the parent¥12 million (YoY -66.3%)
Net income per share¥2.12
Equity ratioEnd of the current fiscal period 89.5 / End of previous period 86.7
Total assets¥1,933 million
Net assets¥1,730 million
Full-year earnings forecastNet Sales ¥1,292 million (YoY -0.6%) / Operating profit ¥70 million (YoY -57.2%) / Ordinary income ¥76 million (YoY -53.9%) / Net income ¥46 million (YoY -62.8%)
Annual Dividend Forecast¥6 → ¥5(-16.7%)
Segment revenueNano/Micro Technology-related Business ¥233 million (YoY -10.1%), Macro Technology-related Business ¥53 million (YoY +6.9%), Other businesses ¥2 million (YoY -23.8%)
Segment profitNano/Micro Technology-related Business ¥102 million (YoY -15.5%), Macro Technology-related Business ¥16 million (YoY +14.9%), Other businesses ¥0 million (YoY +86.6%)
Depreciation and amortization¥23,107 thousand
Impairment lossNo applicable matters.
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
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End5,692,800
Treasury Shares at Period-End244
Factors Behind Changes in Business PerformanceInvestment in human capital increased manufacturing labor costs, salaries and allowances, and research and development expenses, while manufacturing expenses also increased due to higher depreciation and amortization and rising raw material and fuel prices. Revenue declined in the industrial equipment, office automation equipment and molds businesses, while the leisure business, PIJ and the macro/technology-related business posted higher revenue.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogBreakdown 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.

This was due to increases in manufacturing labor costs, salaries and allowances, and research and development expenses associated with investment in human capital, as well as higher manufacturing expenses resulting from increased depreciation and amortization and rising raw material and fuel prices. Revenue declined in the industrial equipment, office automation equipment and molds businesses, while the leisure and macro/technology-related businesses posted higher revenue.

How to read this page

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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 First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP, non-consolidated) | CLUSTER TECHNOLOGY CO.,LTD. (4240) timely disclosure | Komori