Komori
Earnings4420eSOL Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, revenue increased 11.0% year on year and operating profit increased 24.4%, resulting in higher revenue and higher profit. The full-year earnings forecast and annual dividend forecast remain unchanged from the previously announced figures.

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
11
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales3,203¥ millionYear on year +11.0%Progress 21.7%
Operating profit200¥ millionYear on year +24.4%Progress 18.3%
Ordinary income264¥ millionYear on year +56.9%Progress 22.0%
Net income attributable to owners of the parent236¥ millionYear on year +110.7%Progress 28.6%

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¥12.00
Financial position at period-end
Total assets8,275¥ million
of which net assets 6,039 ¥ millionEquity ratio 73.0%vs. prior year-end +0.9pt

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 and cash equivalents at end of period¥3,092,038 thousand
Segment revenueEmbedded Software Business ¥3,106,678 thousand (YoY +12.9%), Sensing Solutions Business ¥96,558 thousand (YoY -29.1%)
Segment profitEmbedded Software Business ¥221,563 thousand (YoY +31.2%), Sensing Solutions Business ¥-21,326 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥14,731 million (YoY +21.4%)
Operating profit¥1,093 million (YoY +34.1%)
Ordinary income¥1,199 million (YoY +38.9%)
Net income¥824 million (YoY +37.8%)
Net income per share¥41.83
Annual Dividend Forecast¥5.5 → ¥5.5(0.0%)
Factors Behind Changes in Business Performance

In the Embedded Software Business, the provision of full-stack engineering, sales of proprietary software products, and engineering services increased. In the Sensing Solutions Business, engineering services related to hardware products decreased from the previous fiscal year.

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
Changes in the scope of consolidationNew — companies (Company name: —) / Excluded — companies (Company name: —)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥57 thousand
Depreciation and amortization¥32,149 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End20,000,000 Shares
Treasury Shares at Period-End299,669 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥3,203 million (YoY +11.0%)
Operating profit¥200 million (YoY +24.4%)
Ordinary income¥264 million (YoY +56.9%)
Profit attributable to owners of the parent¥236 million (YoY +110.7%)
Net income per share¥12.00
Equity ratioEnd of the current fiscal period 73 / End of previous period 72.1
Total assets¥8,275 million
Net assets¥6,039 million
Cash and cash equivalents at end of period¥3,092,038 thousand
Full-year earnings forecastNet Sales ¥14,731 million (YoY +21.4%) / Operating profit ¥1,093 million (YoY +34.1%) / Ordinary income ¥1,199 million (YoY +38.9%) / Net income ¥824 million (YoY +37.8%) / Net income per share ¥41.83
Annual Dividend Forecast¥5.5 → ¥5.5(0.0%)
Segment revenueEmbedded Software Business ¥3,106,678 thousand (YoY +12.9%), Sensing Solutions Business ¥96,558 thousand (YoY -29.1%)
Segment profitEmbedded Software Business ¥221,563 thousand (YoY +31.2%), Sensing Solutions Business ¥-21,326 thousand
Depreciation and amortization¥32,149 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥57 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
Changes in the scope of consolidationNew — companies (Company name: —) / Excluded — companies (Company name: —)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End20,000,000 Shares
Treasury Shares at Period-End299,669 Shares
Factors Behind Changes in Business PerformanceIn the Embedded Software Business, the provision of full-stack engineering, sales of proprietary software products, and engineering services increased. In the Sensing Solutions Business, engineering services related to hardware products decreased from the previous fiscal year.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional 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.

Amid growing demand in the automotive market for Software-Defined Vehicle development and safety technologies, the Company advanced the provision of full-stack engineering, obtained certification under functional safety standards, and invested in research and development. It also continued to expand sales of in-vehicle printers and handheld terminals. Meanwhile, in the Sensing Solutions Business, engineering services related to hardware products declined.

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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 First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | eSOL Co.,Ltd. (4420) timely disclosure | Komori