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Earnings4658Nippon Air Conditioning Services Co.,Ltd.Information and Communications, Services and Others

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

In the interim period of the fiscal year ending March 2027, revenue increased 8.4% year on year and operating profit increased 22.2%, resulting in higher revenue and profit. The annual dividend is expected to increase from ¥54.00 for the previous fiscal year to ¥57.00.

Worth reading
42Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
22.2
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales31,882¥ millionYear on year +8.4%Progress 43.1%
Operating profit2,824¥ millionYear on year +22.2%Progress 53.3%
Ordinary income2,983¥ millionYear on year +21.5%Progress 53.3%
Net income attributable to owners of the parent1,909¥ millionYear on year +20.9%

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¥55.02
Financial position at period-end
Total assets51,450¥ million
of which net assets 33,069 ¥ millionEquity ratio 63.7%vs. prior year-end +6.1pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥74,000 million (YoY +6.9%)
Operating profit¥5,300 million (YoY +11.4%)
Ordinary income¥5,600 million (YoY +9.6%)
Profit attributable to owners of the parent¥3,900 million (YoY +5.5%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast54 Yen → 57 Yen(+5.6%)
Factors Behind Changes in Business Performance

The company identified customers' latent needs through facility and environmental diagnostics and assessments and solution proposals, and worked to acquire new properties and retain existing contracts.

Disclosure regarding the going concern assumption

None

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million, Gain on sale of investment securities ¥0 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For analysts
Issued Shares at Period-End35,784,000 shares
Treasury Shares at Period-End1,034,248 shares
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¥31,882 million (YoY +8.4%)
Operating profit¥2,824 million (YoY +22.2%)
Ordinary income¥2,983 million (YoY +21.5%)
Profit attributable to owners of the parent¥1,909 million (YoY +20.9%)
Net income per share¥55.02
Equity ratioEnd of the current fiscal period 63.7 / End of previous period 57.6
Total assets¥51,450 million
Net assets¥33,069 million
Full-year earnings forecastNet Sales ¥74,000 million (YoY +6.9%) / Operating profit ¥5,300 million (YoY +11.4%) / Ordinary income ¥5,600 million (YoY +9.6%) / Profit attributable to owners of the parent ¥3,900 million (YoY +5.5%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast54 Yen → 57 Yen(+5.6%)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million, Gain on sale of investment securities ¥0 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For analysts
Issued Shares at Period-End35,784,000 shares
Treasury Shares at Period-End1,034,248 shares
Factors Behind Changes in Business PerformanceThe company identified customers' latent needs through facility and environmental diagnostics and assessments and solution proposals, and worked to acquire new properties and retain existing contracts.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment 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.

The company worked to acquire new properties and retain existing contracts through facility and environmental diagnostics and assessments and solution proposals.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | Nippon Air Conditioning Services Co.,Ltd. (4658) timely disclosure | Komori