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

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

For the interim period of the fiscal year ending December 2026, net sales, operating income, ordinary income and interim net income attributable to owners of the parent were higher than in the same period of the previous year. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
50Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
12.6
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales6,358¥ millionYear on year +12.6%Progress 43.2%
Operating profit243¥ millionYear on year +32.8%Progress 22.2%
Ordinary income320¥ millionYear on year +47.4%Progress 26.7%
Net income attributable to owners of the parent279¥ millionYear on year +100.4%Progress 33.9%

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¥14.20
Financial position at period-end
Total assets8,353¥ million
of which net assets 6,149 ¥ millionEquity ratio 73.6%vs. prior year-end +1.5pt

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+414
Investment-141
Financials-94
Net change+179

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥3,371 million
Segment revenueEmbedded Software Business ¥6,159,057 thousand (YoY +14.5%), Sensing Solutions Business ¥198,958 thousand (YoY -25.4%)
Segment profitEmbedded Software Business ¥278,183 thousand (YoY +43.2%), Sensing Solutions Business ¥-34,828 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%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥5.50 → ¥5.50(0.0%)
Factors Behind Changes in Business Performance

Demand in the automotive market for next-generation Software-Defined Vehicle development and safety technologies, the provision of full-stack engineering services, certification under functional safety standards, research and development investment in proprietary products, and expanded sales of in-vehicle printers and handheld terminals. In the Sensing Solutions Business, engineering services related to hardware products and handheld terminal sales 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 Number of companies 1 / Company name T LEAD SCIENCES株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,426 thousand
Depreciation and amortization¥62,620 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End20,000,000 Shares
Treasury Shares at Period-End280,260 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥6,358 million (YoY +12.6%)
Operating profit¥243 million (YoY +32.8%)
Ordinary income¥320 million (YoY +47.4%)
Profit attributable to owners of the parent¥279 million (YoY +100.4%)
Net income per share¥14.20
Equity ratioEnd of the current fiscal period 73.6% / End of previous period 72.1%
Total assets¥8,353 million
Net assets¥6,149 million
Cash flows from operating activities¥414 million
Cash flows from investing activities¥-141 million
Cash flows from financing activities¥-94 million
Cash and cash equivalents at end of period¥3,371 million
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%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥5.50 → ¥5.50(0.0%)
Segment revenueEmbedded Software Business ¥6,159,057 thousand (YoY +14.5%), Sensing Solutions Business ¥198,958 thousand (YoY -25.4%)
Segment profitEmbedded Software Business ¥278,183 thousand (YoY +43.2%), Sensing Solutions Business ¥-34,828 thousand
Depreciation and amortization¥62,620 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,426 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 Number of companies 1 / Company name T LEAD SCIENCES株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End20,000,000 Shares
Treasury Shares at Period-End280,260 Shares
Factors Behind Changes in Business PerformanceDemand in the automotive market for next-generation Software-Defined Vehicle development and safety technologies, the provision of full-stack engineering services, certification under functional safety standards, research and development investment in proprietary products, and expanded sales of in-vehicle printers and handheld terminals. In the Sensing Solutions Business, engineering services related to hardware products and handheld terminal sales decreased from the previous fiscal year.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment loss

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 next-generation Software-Defined Vehicle development and safety technologies, the Company advanced the provision of full-stack engineering services, obtained certification under functional safety standards and invested in research and development for its proprietary products. It also expanded sales of in-vehicle printers and handheld terminals. The increase in net income was attributable to higher ordinary income and the recognition of income taxes, among other factors.

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.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | eSOL Co.,Ltd. (4420) timely disclosure | Komori