Komori
Earnings4241atect corporationMaterials and Chemicals

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

In the first quarter of the fiscal year ending March 2027, revenue, operating profit, ordinary profit and net income all exceeded the year-earlier period. Operating profit was particularly strong, driven by sales growth and reaching a high level.

Worth reading
37Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
74.3
Operating profit year-on-year change (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales999¥ millionYear on year +21.0%Progress 27.8%
Operating profit100¥ millionYear on year +74.3%Progress 47.6%
Ordinary income98¥ millionYear on year +50.7%Progress 49.0%
Net income attributable to owners of the parent66¥ millionYear on year +12.7%Progress 55.0%

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¥14.96
Financial position at period-end
Total assets4,984¥ million
of which net assets 1,847 ¥ millionEquity ratio 37.1%vs. prior year-end -1.8pt

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 revenueSemiconductor Materials business ¥353,812 thousand (YoY +21.7%), Sanitary Inspection Equipment business ¥572,753 thousand (YoY +18.7%), PIM Business ¥72,724 thousand (YoY +36.8%)
Segment profitSemiconductor Materials business ¥39,082 thousand (YoY +32.5%), Sanitary Inspection Equipment business ¥92,158 thousand (YoY +49.4%), PIM Business ¥-30,876 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,600 million (YoY +7.2%)
Operating profit¥210 million (YoY +2.5%)
Ordinary income¥200 million (YoY -4.5%)
Net income¥120 million (YoY -15.3%)
Annual Dividend Forecast¥10 → ¥10(0.0%)
Factors Behind Changes in Business Performance

Orders increased in the Semiconductor Materials business as sales activities targeting China proved successful. In the Hygiene Inspection Equipment business, sales to the food-service industry, including inbound demand, remained solid. In the PIM business, mass-production shipments of turbo components for automobiles remained stable, and orders for high-performance components for semiconductor and data-center equipment remained solid. The weaker yen, higher energy costs and persistently high raw-material prices put pressure on profit.

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 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Impairment lossAmount No applicable matters. / Subject assets No applicable matters.
Depreciation and amortization¥45,427 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End4,436,800 Shares
Treasury Shares at Period-End15,969 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥999 million (YoY +21.0%)
Operating profit¥100 million (YoY +74.3%)
Ordinary income¥98 million (YoY +50.7%)
Profit attributable to owners of the parent¥66 million (YoY +12.7%)
Net income per share¥14.96
Equity ratioEnd of the current fiscal period 37.1 / End of previous period 38.9
Total assets¥4,984 million
Net assets¥1,847 million
Full-year earnings forecastNet Sales ¥3,600 million (YoY +7.2%) / Operating profit ¥210 million (YoY +2.5%) / Ordinary income ¥200 million (YoY -4.5%) / Net income ¥120 million (YoY -15.3%)
Annual Dividend Forecast¥10 → ¥10(0.0%)
Segment revenueSemiconductor Materials business ¥353,812 thousand (YoY +21.7%), Sanitary Inspection Equipment business ¥572,753 thousand (YoY +18.7%), PIM Business ¥72,724 thousand (YoY +36.8%)
Segment profitSemiconductor Materials business ¥39,082 thousand (YoY +32.5%), Sanitary Inspection Equipment business ¥92,158 thousand (YoY +49.4%), PIM Business ¥-30,876 thousand
Depreciation and amortization¥45,427 thousand
Impairment lossAmount No applicable matters. / Subject assets No 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
Changes in the scope of consolidationNew 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End4,436,800 Shares
Treasury Shares at Period-End15,969 Shares
Factors Behind Changes in Business PerformanceOrders increased in the Semiconductor Materials business as sales activities targeting China proved successful. In the Hygiene Inspection Equipment business, sales to the food-service industry, including inbound demand, remained solid. In the PIM business, mass-production shipments of turbo components for automobiles remained stable, and orders for high-performance components for semiconductor and data-center equipment remained solid. The weaker yen, higher energy costs and persistently high raw-material prices put pressure on profit.
Items this document does not state (12)
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)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.

In the Semiconductor Materials business, orders increased as sales activities targeting China proved successful. In the Hygiene Inspection Equipment business, sales to the food-service industry, including inbound demand, remained solid. In the PIM business, mass-production shipments of turbo components for automobiles remained stable, while sales of high-performance components for semiconductor and data-center equipment were also solid. Meanwhile, the weaker yen, higher energy costs and persistently high prices for raw materials such as PS materials and PET film put pressure on profit.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | atect corporation (4241) timely disclosure | Komori