Komori
Results4624Isamu Paint 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, revenue increased 7.6% year on year and operating profit increased 73.8%, resulting in higher revenue and profit. Profit growth significantly outpaced revenue growth, mainly because increases in raw material costs were passed on to selling prices.

Worth reading
54Recurring
Scored from 3 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
73.8
Year-on-year change in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales4,396,874¥ thousandYear on year +7.6%
Operating profit659,842¥ thousandYear on year +73.8%
Ordinary income747,765¥ thousandYear on year +62.3%
Net income attributable to owners of the parent508,048¥ thousandYear on year +58.4%

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 assets22,798,867¥ thousand
of which net assets 19,138,075 ¥ 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+695,743
Investment+528,517
Financials-54,563
Net change+1,169,697

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¥5,331,062 thousand
Segment revenueCoatings Business ¥4,345,556 thousand (YoY +7.7%), Other ¥51,318 thousand
Segment profitCoatings Business ¥637,140 thousand (YoY +78.5%), Other ¥22,702 thousand (YoY +0.2%)
Outlook and shareholder returns
Revision to Earnings ForecastNo change from the forecast announced on 5 August 2026
Factors Behind Changes in Business Performance

Revenue and profit increased as the company responded to demand for advance purchasing as fully as possible and passed increases in raw material costs on to selling prices.

Disclosure regarding the going concern assumption

There are no applicable matters.

Depreciation and amortization¥112,387 thousand
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥4,396,874 thousand (YoY +7.6%)
Operating profit¥659,842 thousand (YoY +73.8%)
Ordinary income¥747,765 thousand (YoY +62.3%)
Profit attributable to owners of the parent¥508,048 thousand (YoY +58.4%)
Total assets¥22,798,867 thousand
Net assets¥19,138,075 thousand
Cash flows from operating activities¥695,743 thousand
Cash flows from investing activities¥528,517 thousand
Cash flows from financing activities¥-54,563 thousand
Cash and cash equivalents at end of period¥5,331,062 thousand
Revision to Earnings ForecastNo change from the forecast announced on 5 August 2026
Segment revenueCoatings Business ¥4,345,556 thousand (YoY +7.7%), Other ¥51,318 thousand
Segment profitCoatings Business ¥637,140 thousand (YoY +78.5%), Other ¥22,702 thousand (YoY +0.2%)
Depreciation and amortization¥112,387 thousand
Disclosure regarding the going concern assumptionThere are no applicable matters.
Factors Behind Changes in Business PerformanceRevenue and profit increased as the company responded to demand for advance purchasing as fully as possible and passed increases in raw material costs on to selling prices.
Items this document does not state (18)
Net income per shareOperating MarginEquity ratioFull-year earnings forecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Change 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 responded to demand for advance purchasing from the end of the previous fiscal year through the beginning of the current fiscal year and passed increases in raw material costs on to selling prices.

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.