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Earnings4243NIX,INC.Materials and Chemicals

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated)

Revenue increased in the interim period of the fiscal year ending September 2026 against a backdrop of growing demand in the semiconductor assembly industry, and operating profit and all subsequent profit figures significantly exceeded the year-earlier period. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
42Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
41.1
% (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales2,268¥ millionYear on year +2.1%Progress 50.1%
Operating profit180¥ millionYear on year +41.1%Progress 76.9%
Ordinary income237¥ millionYear on year +56.7%Progress 96.0%
Net income attributable to owners of the parent195¥ millionYear on year +62.4%Progress 102.1%

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¥84.34
Financial position at period-end
Total assets6,088¥ million
of which net assets 4,701 ¥ millionEquity ratio 77.2%vs. prior year-end +2.5pt

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+347,755
Investment-134,123
Financials-112,783
Net change+100,849

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¥2,087,511 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,530 million (YoY +2.9%)
Operating profit¥234 million (YoY +9.7%)
Ordinary income¥247 million (YoY -1.6%)
Net income¥191 million (YoY -1.6%)
Annual Dividend Forecast¥20 → ¥20(0.0%)
Factors Behind Changes in Business Performance

Although demand declined in the office automation equipment and housing equipment industries, revenue increased due in part to higher product demand in the semiconductor assembly industry. Operating profit, ordinary profit and interim net income attributable to owners of the parent increased in line with the rise in revenue.

Disclosure regarding the going concern assumption

None. There are no matters to report in the notes on the going concern assumption.

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 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥33 thousand, Gain on sale of golf club memberships ¥3,206 thousand / Extraordinary loss Loss on sale of fixed assets ¥0 thousand
Depreciation and amortization¥89,591 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End2,323,000 Shares
Treasury Shares at Period-End243 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 October 2025–31 March 2026
Net Sales¥2,268 million (YoY +2.1%)
Operating profit¥180 million (YoY +41.1%)
Ordinary income¥237 million (YoY +56.7%)
Profit attributable to owners of the parent¥195 million (YoY +62.4%)
Net income per share¥84.34
Equity ratioEnd of the current fiscal period 77.2 / End of previous period 74.7
Total assets¥6,088 million
Net assets¥4,701 million
Cash flows from operating activities¥347,755 thousand
Cash flows from investing activities¥-134,123 thousand
Cash flows from financing activities¥-112,783 thousand
Cash and cash equivalents at end of period¥2,087,511 thousand
Full-year earnings forecastNet Sales ¥4,530 million (YoY +2.9%) / Operating profit ¥234 million (YoY +9.7%) / Ordinary income ¥247 million (YoY -1.6%) / Net income ¥191 million (YoY -1.6%)
Annual Dividend Forecast¥20 → ¥20(0.0%)
Depreciation and amortization¥89,591 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥33 thousand, Gain on sale of golf club memberships ¥3,206 thousand / Extraordinary loss Loss on sale of fixed assets ¥0 thousand
Disclosure regarding the going concern assumptionNone. There are no matters to report in the notes on the going concern assumption.
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 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End2,323,000 Shares
Treasury Shares at Period-End243 Shares
Factors Behind Changes in Business PerformanceAlthough demand declined in the office automation equipment and housing equipment industries, revenue increased due in part to higher product demand in the semiconductor assembly industry. Operating profit, ordinary profit and interim net income attributable to owners of the parent increased in line with the rise in revenue.
Items this document does not state (10)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment 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.

Although demand declined in the office automation equipment and housing equipment industries among the company's customer markets, revenue increased due in part to higher product demand in the semiconductor assembly industry. Operating profit and other profit figures increased in line with the rise in revenue.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated) | NIX,INC. (4243) timely disclosure | Komori