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Results4274HOSOYA PYRO-ENGINEERING CO.,LTD.Materials and Chemicals

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

During the interim period, strong demand for defense equipment, order volumes for certain products and commissioned services resulted in revenue, operating profit, ordinary profit and interim net income all exceeding the levels recorded in the same period of the previous year. The full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
43Recurring
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
29.6
Year-on-year change in net sales (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales675¥ millionYear on year +29.6%Progress 31.0%
Operating profit161¥ millionYear on year +51.9%Progress 51.9%
Ordinary income164¥ millionYear on year +54.6%Progress 52.9%
Net income attributable to owners of the parent111¥ millionYear on year +50.4%Progress 50.5%

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¥27.90
Financial position at period-end
Total assets4,714¥ million
of which net assets 3,511 ¥ millionEquity ratio 74.5%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-173,358
Investment-221,049
Financials+30,642
Net change-363,765

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¥431,487 thousand
Segment revenuePyrotechnic Products Business ¥584 million (YoY +34.9%), Rental Business ¥91 million (YoY +4.0%)
Segment profitPyrotechnic Products Business ¥118 million (YoY +86.5%), Rental Business ¥65 million (YoY +2.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,180 million (YoY +2.0%)
Operating profit¥310 million (YoY +2.3%)
Ordinary income¥310 million (YoY +1.3%)
Net income¥220 million (YoY +3.1%)
Net income per share¥54.97
Annual Dividend Forecast¥15 → ¥13
Factors Behind Changes in Business Performance

Demand for defense equipment in general remained strong, and higher order volumes for certain products offset declines in other products. Orders for commissioned services related to liquid chemical products and for the incineration and disposal of pyrotechnic products remained firm. The pyrotechnic products business advanced the optimization of order-unit prices and efficiency improvements in production.

Disclosure regarding the going concern assumption

Not applicable

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
Impairment lossNot applicable
Breakdown of extraordinary income (loss)Extraordinary income Not applicable / Extraordinary loss Loss on disposal of fixed assets ¥323 thousand
Depreciation and amortization¥32,575 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者: none)
Issued Shares at Period-End4,032,000 Shares
Treasury Shares at Period-End29,542 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 April 2026–30 September 2026
Net Sales¥675 million (YoY +29.6%)
Operating profit¥161 million (YoY +51.9%)
Ordinary income¥164 million (YoY +54.6%)
Profit attributable to owners of the parent¥111 million (YoY +50.4%)
Net income per share¥27.90
Equity ratioEnd of the current fiscal period 74.5 / End of previous period 72
Total assets¥4,714 million
Net assets¥3,511 million
Cash flows from operating activities¥-173,358 thousand
Cash flows from investing activities¥-221,049 thousand
Cash flows from financing activities¥30,642 thousand
Cash and cash equivalents at end of period¥431,487 thousand
Full-year earnings forecastNet Sales ¥2,180 million (YoY +2.0%) / Operating profit ¥310 million (YoY +2.3%) / Ordinary income ¥310 million (YoY +1.3%) / Net income ¥220 million (YoY +3.1%) / Net income per share ¥54.97
Annual Dividend Forecast¥15 → ¥13
Segment revenuePyrotechnic Products Business ¥584 million (YoY +34.9%), Rental Business ¥91 million (YoY +4.0%)
Segment profitPyrotechnic Products Business ¥118 million (YoY +86.5%), Rental Business ¥65 million (YoY +2.4%)
Depreciation and amortization¥32,575 thousand
Impairment lossNot applicable
Breakdown of extraordinary income (loss)Extraordinary income Not applicable / Extraordinary loss Loss on disposal of fixed assets ¥323 thousand
Disclosure regarding the going concern assumptionNot applicable
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者: none)
Issued Shares at Period-End4,032,000 Shares
Treasury Shares at Period-End29,542 Shares
Factors Behind Changes in Business PerformanceDemand for defense equipment in general remained strong, and higher order volumes for certain products offset declines in other products. Orders for commissioned services related to liquid chemical products and for the incineration and disposal of pyrotechnic products remained firm. The pyrotechnic products business advanced the optimization of order-unit prices and efficiency improvements in production.
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChanges in the scope of consolidationMaterial 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 defense equipment in general remained strong, and higher order volumes for certain products offset declines in other products. Orders for commissioned services related to liquid chemical products and for the incineration and disposal of pyrotechnic products also remained firm. The pyrotechnic products business also advanced the optimization of order-unit prices and efficiency improvements in production.

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Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated) | HOSOYA PYRO-ENGINEERING CO.,LTD. (4274) timely disclosure | Komori