Komori
Results4240CLUSTER TECHNOLOGY CO.,LTD.Materials and Chemicals

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

For the interim period of the fiscal year ending March 2027, revenue declined 7.4% year on year and operating profit fell 57.0%, resulting in a substantial decline in profit. While upfront investments in human capital and facilities, along with higher raw material and fuel prices, weighed on profit, the full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
51Recurring
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
57
Year-on-year decrease in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales615¥ millionYear on year -7.4%Progress 47.6%
Operating profit48¥ millionYear on year -57.0%Progress 68.6%
Ordinary income51¥ millionYear on year -55.7%Progress 67.1%
Net income attributable to owners of the parent33¥ millionYear on year -68.3%Progress 71.7%

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¥5.83
Financial position at period-end
Total assets1,954¥ million
of which net assets 1,748 ¥ 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.

Cash inflows and outflows
Operating+34,259
Investment-240,732
Financials-34,936
Net change-241,409

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¥410,291 thousand
Segment revenueNano/Micro Technology-related Business ¥490 million (YoY -9.8%), Macro Technology-related Business ¥120 million (YoY +5.2%), Other businesses ¥4 million (YoY -34.6%)
Segment profitNano/Micro Technology-related Business ¥215 million (YoY -17.5%), Macro Technology-related Business ¥35 million (YoY +8.4%), Other businesses ¥1 million (YoY +3.8%)
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%)
Net income per share¥8.20
Revision to Earnings ForecastNo revision
Annual Dividend Forecast6 yen → 5 yen
Factors Behind Changes in Business Performance

Revenue declined due to the end of the increase in demand for molds and products in the industrial equipment field, as well as inventory adjustments and weak demand in the office automation equipment field. Labor costs, salaries and allowances, and research and development expenses arising from investment in human capital, along with depreciation and manufacturing expenses resulting from higher raw material and fuel prices, weighed on profit.

Disclosure regarding the going concern assumption

None

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Material subsequent eventsAt a meeting of the Board of Directors held on 9 October 2026, the Company resolved to enter into a business alliance agreement with SEIKO EPSON CORPORATION and conduct a third-party allotment capital increase. Payment for the issuance was completed on 27 October 2026. The Company issued 996,677 common shares at ¥301 per share, for total issue proceeds of ¥299,999,777.
Impairment lossNone
Breakdown of extraordinary income (loss)None
Depreciation and amortization¥46,871 thousand
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End5,692,800
Treasury Shares at Period-End244
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 April 2026 to 30 September 2026
Net Sales¥615 million (YoY -7.4%)
Operating profit¥48 million (YoY -57.0%)
Ordinary income¥51 million (YoY -55.7%)
Profit attributable to owners of the parent¥33 million (YoY -68.3%)
Net income per share¥5.83
Equity ratioEnd of the current fiscal period 89.5 / End of previous period 86.7
Total assets¥1,954 million
Net assets¥1,748 million
Cash flows from operating activities¥34,259 thousand
Cash flows from investing activities¥-240,732 thousand
Cash flows from financing activities¥-34,936 thousand
Cash and cash equivalents at end of period¥410,291 thousand
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%) / Net income per share ¥8.20
Revision to Earnings ForecastNo revision
Annual Dividend Forecast6 yen → 5 yen
Segment revenueNano/Micro Technology-related Business ¥490 million (YoY -9.8%), Macro Technology-related Business ¥120 million (YoY +5.2%), Other businesses ¥4 million (YoY -34.6%)
Segment profitNano/Micro Technology-related Business ¥215 million (YoY -17.5%), Macro Technology-related Business ¥35 million (YoY +8.4%), Other businesses ¥1 million (YoY +3.8%)
Depreciation and amortization¥46,871 thousand
Impairment lossNone
Breakdown of extraordinary income (loss)None
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Material subsequent eventsAt a meeting of the Board of Directors held on 9 October 2026, the Company resolved to enter into a business alliance agreement with SEIKO EPSON CORPORATION and conduct a third-party allotment capital increase. Payment for the issuance was completed on 27 October 2026. The Company issued 996,677 common shares at ¥301 per share, for total issue proceeds of ¥299,999,777.
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End5,692,800
Treasury Shares at Period-End244
Factors Behind Changes in Business PerformanceRevenue declined due to the end of the increase in demand for molds and products in the industrial equipment field, as well as inventory adjustments and weak demand in the office automation equipment field. Labor costs, salaries and allowances, and research and development expenses arising from investment in human capital, along with depreciation and manufacturing expenses resulting from higher raw material and fuel prices, weighed on profit.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChanges in the scope of consolidation

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.

Investment in human capital increased manufacturing labor costs, salaries and allowances, research and development expenses, and other costs. Higher depreciation and manufacturing expenses resulting from rising raw material and fuel prices also weighed on profit. In the industrial equipment field, the increase in demand for molds and products, which had been strong in the same period of the previous year, ran its course, while inventory adjustments at delivery destinations and weak demand continued in the office automation equipment field.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated) | CLUSTER TECHNOLOGY CO.,LTD. (4240) timely disclosure | Komori