Komori
Results4241atect corporationMaterials and Chemicals

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, revenue increased 20.7% year on year and operating profit increased 97.5%, resulting in higher revenue and profit. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
48Recurring
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
97.5
% (year-on-year increase in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales1,969¥ millionYear on year +20.7%Progress 54.7%
Operating profit193¥ millionYear on year +97.5%Progress 91.9%
Ordinary income186¥ millionYear on year +80.6%Progress 93.0%
Net income attributable to owners of the parent118¥ millionYear on year +43.3%Progress 98.3%

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¥26.84
Financial position at period-end
Total assets4,957¥ million
of which net assets 1,946 ¥ millionEquity ratio 39.3%vs. prior year-end +0.4pt

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 ¥734 million (YoY +37.6%), Sanitary Inspection Equipment business ¥1,086 million (YoY +12.0%), PIM (Powder Injection Molding) business ¥148 million (YoY +16.8%)
Segment profitSemiconductor Materials business ¥83 million (YoY +157.1%), Sanitary Inspection Equipment business ¥165 million (YoY +32.4%), PIM (Powder Injection Molding) business ¥-55 million
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%)
Revision to Earnings ForecastNone
Annual Dividend Forecast¥10 → ¥10(0.0%)
Factors Behind Changes in Business Performance

Demand for spacer tape, growth in the food service industry driven by inbound demand, an increase in new customers, and firm mass-production shipments of automotive turbo components and sales of high-performance components contributed to higher revenue. On the profit side, optimization of product selling prices, negotiations over raw material prices, and productivity improvement initiatives contributed to higher profit.

Disclosure regarding the going concern assumption

No applicable matters (no matters applicable to the note on the going concern assumption)

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
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥160 thousand / Extraordinary loss Loss on disposal of fixed assets ¥0 thousand
Orders received and order backlogOrders received Not disclosed / Order backlog Approximately 4
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End4,436,800 shares
Treasury Shares at Period-End15,989 shares
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¥1,969 million (YoY +20.7%)
Operating profit¥193 million (YoY +97.5%)
Ordinary income¥186 million (YoY +80.6%)
Profit attributable to owners of the parent¥118 million (YoY +43.3%)
Net income per share¥26.84
Equity ratioEnd of the current fiscal period 39.3 / End of previous period 38.9
Total assets¥4,957 million
Net assets¥1,946 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%)
Revision to Earnings ForecastNone
Annual Dividend Forecast¥10 → ¥10(0.0%)
Segment revenueSemiconductor Materials business ¥734 million (YoY +37.6%), Sanitary Inspection Equipment business ¥1,086 million (YoY +12.0%), PIM (Powder Injection Molding) business ¥148 million (YoY +16.8%)
Segment profitSemiconductor Materials business ¥83 million (YoY +157.1%), Sanitary Inspection Equipment business ¥165 million (YoY +32.4%), PIM (Powder Injection Molding) business ¥-55 million
Orders received and order backlogOrders received Not disclosed / Order backlog Approximately 4
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥160 thousand / Extraordinary loss Loss on disposal of fixed assets ¥0 thousand
Disclosure regarding the going concern assumptionNo applicable matters (no matters applicable to the note on the going concern assumption)
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End4,436,800 shares
Treasury Shares at Period-End15,989 shares
Factors Behind Changes in Business PerformanceDemand for spacer tape, growth in the food service industry driven by inbound demand, an increase in new customers, and firm mass-production shipments of automotive turbo components and sales of high-performance components contributed to higher revenue. On the profit side, optimization of product selling prices, negotiations over raw material prices, and productivity improvement initiatives contributed to higher profit.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesDepreciation and amortizationImpairment 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.

Demand for spacer tape was strong in the semiconductor materials business, while inbound demand, an increase in new customers, and front-loaded purchasing demand contributed to the hygiene inspection equipment business. In the PIM business, mass-production shipments of automotive turbo components and sales of high-performance components remained firm. On the profit side, optimization of product selling prices, negotiations over raw material prices, and productivity improvement initiatives contributed to earnings.

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