Komori
Earnings4828Business Engineering CorporationInformation and Communications, Services and Others

Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

In the first quarter, net sales and operating profit increased due to higher license sales and the consolidation of 5 overseas subsidiaries. However, profit attributable to owners of the parent declined due to the absence of the gain on sales of investment securities recorded in the same period of the previous fiscal year.

Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
12.3
% (year-on-year change in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales6,781million yenYear on year +12.3%Progress 25.3%
Operating profit1,910million yenYear on year +10.5%Progress 27.7%
Ordinary income1,921million yenYear on year +9.7%Progress 27.8%
Net income attributable to owners of the parent1,274million yenYear on year -7.1%Progress 27.7%

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¥21.36
Financial position at period-end
Total assets23,193million yen
of which net assets 16,878 million yenEquity ratio 72.0%vs. prior year-end -2.7pt

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.

Segment revenueSolutions Business 3,935.64 million yen (YoY -1.4%), Product Business 2,739.40 million yen (YoY +40.2%), System Support Business 106.40 million yen (YoY +11.8%)
Segment profitSolutions Business 1,165.56 million yen (YoY -10.0%), Product Business 1,159.28 million yen (YoY +52.9%), System Support Business 131.57 million yen (YoY -5.1%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales26,800 million yen (YoY +9.6%)
Operating profit6,900 million yen (YoY +7.6%)
Ordinary income6,900 million yen (YoY +7.2%)
Net income4,600 million yen (YoY -5.9%)
Revision to Earnings ForecastNet Sales 26,800 / Operating profit 6,900 / Ordinary income 6,900 / Net income 4,600 → Net Sales 26,800 / Operating profit 6,900 / Ordinary income 6,900 / Net income 4,600(None)
Annual Dividend Forecast— (after giving effect to the stock split; ¥208 before the stock split) → 42 Yen per share(Approximately 1.0% (on a pre-stock-split basis))
Factors Behind Changes in Business Performance

Orders received and net sales increased due to higher license sales amid steady investment in information technology, as well as the expansion of the scope of consolidation. Operating profit and ordinary profit increased due to higher license sales. Profit attributable to owners of the parent declined due to the反動減 from the gain on sales of investment securities recorded in 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 5 / Company name Toyo Business Engineering (Thailand) Co., Ltd., Toyo Business Engineering Holding (Thailand) Co., Ltd., Toyo Business Engineering Singapore Pte. Ltd., 畢恩吉商務信息系統工程(上海)有限公司, PT. Toyo Business Engineering Indonesia / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Current fiscal year No extraordinary income or extraordinary losses were recorded / Prior-year period Gain on sale of investment securities 239,012 thousand yen
Depreciation and amortization257,428 thousand yen
Orders received and order backlogOrders received 7,214 million yen (YoY +17.0%) / Order backlog Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End60,000,000
Treasury Shares at Period-End292,265
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales6,781 million yen (YoY +12.3%)
Operating profit1,910 million yen (YoY +10.5%)
Ordinary income1,921 million yen (YoY +9.7%)
Profit attributable to owners of the parent1,274 million yen (YoY -7.1%)
Net income per share¥21.36
Equity ratioEnd of the current fiscal period 72 / End of previous period 74.7
Total assets23,193 million yen
Net assets16,878 million yen
Full-year earnings forecastNet Sales 26,800 million yen (YoY +9.6%) / Operating profit 6,900 million yen (YoY +7.6%) / Ordinary income 6,900 million yen (YoY +7.2%) / Net income 4,600 million yen (YoY -5.9%)
Revision to Earnings ForecastNet Sales 26,800 / Operating profit 6,900 / Ordinary income 6,900 / Net income 4,600 → Net Sales 26,800 / Operating profit 6,900 / Ordinary income 6,900 / Net income 4,600(None)
Annual Dividend Forecast— (after giving effect to the stock split; ¥208 before the stock split) → 42 Yen per share(Approximately 1.0% (on a pre-stock-split basis))
Segment revenueSolutions Business 3,935.64 million yen (YoY -1.4%), Product Business 2,739.40 million yen (YoY +40.2%), System Support Business 106.40 million yen (YoY +11.8%)
Segment profitSolutions Business 1,165.56 million yen (YoY -10.0%), Product Business 1,159.28 million yen (YoY +52.9%), System Support Business 131.57 million yen (YoY -5.1%)
Orders received and order backlogOrders received 7,214 million yen (YoY +17.0%) / Order backlog Not disclosed
Depreciation and amortization257,428 thousand yen
Breakdown of extraordinary income (loss)Current fiscal year No extraordinary income or extraordinary losses were recorded / Prior-year period Gain on sale of investment securities 239,012 thousand yen
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 5 / Company name Toyo Business Engineering (Thailand) Co., Ltd., Toyo Business Engineering Holding (Thailand) Co., Ltd., Toyo Business Engineering Singapore Pte. Ltd., 畢恩吉商務信息系統工程(上海)有限公司, PT. Toyo Business Engineering Indonesia / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End60,000,000
Treasury Shares at Period-End292,265
Factors Behind Changes in Business PerformanceOrders received and net sales increased due to higher license sales amid steady investment in information technology, as well as the expansion of the scope of consolidation. Operating profit and ordinary profit increased due to higher license sales. Profit attributable to owners of the parent declined due to the反動減 from the gain on sales of investment securities recorded in the previous fiscal year.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesImpairment 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.

Orders received and net sales increased due to higher license sales and the expansion of the scope of consolidation, while operating profit and ordinary profit increased due to higher license sales. Profit attributable to owners of the parent declined due to the反動減 from the gain on sales of investment securities recorded as extraordinary income in the previous fiscal year.

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Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | Business Engineering Corporation (4828) timely disclosure | Komori