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Results4247POVAL KOGYO CO.,LTD.Materials and Chemicals

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

For the interim period of the fiscal year ending March 2027, net sales, operating income, ordinary income and interim net income attributable to owners of the parent exceeded the corresponding figures for the same period of the previous year, with particularly strong growth in profit. The full-year consolidated earnings forecasts remain unchanged from the previous forecasts.

Worth reading
47Recurring
Scored from 3 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
45.2
% (year-on-year change in operating profit)
Wording
Definitive
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales2,150,402¥ thousandYear on year +16.7%
Operating profit353,486¥ thousandYear on year +45.2%
Ordinary income368,267¥ thousandYear on year +45.9%
Net income attributable to owners of the parent244,121¥ thousandYear on year +56.1%

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.

Financial position at period-end
Total assets7,511,797¥ thousand
of which net assets 6,224,710 ¥ thousand

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Cash inflows and outflows
Operating+350,557
Investment-55,209
Financials-56,616
Net change+238,732

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¥1,395,965 thousand
Segment revenue¥1,779,960 thousand (YoY +14.5%), ¥370,442 thousand (YoY +28.2%)
Segment profit¥292,895 thousand, ¥81,375 thousand
Outlook and shareholder returns
Revision to Earnings ForecastNo change
Factors Behind Changes in Business Performance

Cost reductions were promoted by expanding sales channels for polishing pads for next-generation semiconductors, improving material yields and enhancing production processes. Belt-related products benefited from rush demand, while special-design machinery benefited from sales of large machines for the food industry and firm performance in mechanical seals.

Disclosure regarding the going concern assumption

No applicable matters

Impairment loss¥0 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of fixed assets ¥351 thousand
Depreciation and amortization¥70,992 thousand
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥2,150,402 thousand (YoY +16.7%)
Operating profit¥353,486 thousand (YoY +45.2%)
Ordinary income¥368,267 thousand (YoY +45.9%)
Profit attributable to owners of the parent¥244,121 thousand (YoY +56.1%)
Total assets¥7,511,797 thousand
Net assets¥6,224,710 thousand
Cash flows from operating activities¥350,557 thousand
Cash flows from investing activities¥-55,209 thousand
Cash flows from financing activities¥-56,616 thousand
Cash and cash equivalents at end of period¥1,395,965 thousand
Revision to Earnings ForecastNo change
Segment revenue¥1,779,960 thousand (YoY +14.5%), ¥370,442 thousand (YoY +28.2%)
Segment profit¥292,895 thousand, ¥81,375 thousand
Depreciation and amortization¥70,992 thousand
Impairment loss¥0 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of fixed assets ¥351 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Factors Behind Changes in Business PerformanceCost reductions were promoted by expanding sales channels for polishing pads for next-generation semiconductors, improving material yields and enhancing production processes. Belt-related products benefited from rush demand, while special-design machinery benefited from sales of large machines for the food industry and firm performance in mechanical seals.
Items this document does not state (16)
Net income per shareOperating MarginEquity ratioFull-year earnings forecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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.

The Company promoted cost reductions by expanding sales channels for polishing pads for next-generation semiconductors, improving material yields and enhancing production processes. In belt-related products, there was rush demand, while in special-design machinery, sales of large machines for the food industry and firm performance in mechanical seals contributed.

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 March 2027 [Japanese GAAP] (Consolidated) | POVAL KOGYO CO.,LTD. (4247) timely disclosure | Komori