Komori
Earnings4481BASE 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 declined 0.5% year on year and operating profit fell 6.9%, resulting in lower sales and lower profit. The full-year earnings forecast remains unchanged, while the annual dividend forecast has been increased to ¥186 from the previous fiscal year's actual dividend of ¥117.

Worth reading
39Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-200
Millions of yen (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales10,960¥ millionYear on year -0.5%Progress 45.5%
Operating profit2,720¥ millionYear on year -6.9%Progress 42.8%
Ordinary income2,738¥ millionYear on year -7.3%Progress 43.1%
Net income attributable to owners of the parent1,896¥ millionYear on year -7.2%Progress 41.6%

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¥104.53
Financial position at period-end
Total assets18,569¥ million
of which net assets 15,558 ¥ millionEquity ratio 81.7%vs. prior year-end +6.4pt

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+786
Investment+49
Financials-1,086
Net change-251

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¥12,748 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥24,099 million (YoY +10.6%)
Operating profit¥6,349 million (YoY +10.4%)
Ordinary income¥6,349 million (YoY +9.5%)
Net income¥4,563 million (YoY +8.1%)
Annual Dividend Forecast¥117 → ¥186(+59.0%)
Factors Behind Changes in Business Performance

The impact of stagnation in the first quarter had not been sufficiently offset by the end of the interim period, and the Chinese subsidiary's performance was weak due to the incurrence of temporary expenses.

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 consolidation0 newly included companies (company name: -), 0 excluded companies (company name: -)
Depreciation and amortization¥9,345 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingYes (for analysts)
Issued Shares at Period-End18,817,200
Treasury Shares at Period-End667,806
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¥10,960 million (YoY -0.5%)
Operating profit¥2,720 million (YoY -6.9%)
Ordinary income¥2,738 million (YoY -7.3%)
Profit attributable to owners of the parent¥1,896 million (YoY -7.2%)
Net income per share¥104.53
Equity ratioEnd of the current fiscal period 81.7 / End of previous period 75.3
Total assets¥18,569 million
Net assets¥15,558 million
Cash flows from operating activities¥786 million
Cash flows from investing activities¥49 million
Cash flows from financing activities¥-1,086 million
Cash and cash equivalents at end of period¥12,748 million
Full-year earnings forecastNet Sales ¥24,099 million (YoY +10.6%) / Operating profit ¥6,349 million (YoY +10.4%) / Ordinary income ¥6,349 million (YoY +9.5%) / Net income ¥4,563 million (YoY +8.1%)
Annual Dividend Forecast¥117 → ¥186(+59.0%)
Depreciation and amortization¥9,345 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 consolidation0 newly included companies (company name: -), 0 excluded companies (company name: -)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingYes (for analysts)
Issued Shares at Period-End18,817,200
Treasury Shares at Period-End667,806
Factors Behind Changes in Business PerformanceThe impact of stagnation in the first quarter had not been sufficiently offset by the end of the interim period, and the Chinese subsidiary's performance was weak due to the incurrence of temporary expenses.
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

The company stated that it had not been able to sufficiently offset the impact of stagnation in the first quarter by the end of the interim period, and that the performance of its Chinese subsidiary remained weak due to the slowdown in the Chinese economy and the incurrence of temporary expenses, 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) | BASE CO.,LTD. (4481) timely disclosure | Komori