Komori
Earnings5015BP Castrol K.K.Energy Resources

Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

In the first quarter of the fiscal year ending December 2026, net sales increased 2.4% year on year, while operating profit and net income rose sharply by 255.1% and 330.2%, respectively.

Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
255.1
Operating profit year-on-year change (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales3,393¥ millionYear on year +2.4%Progress 21.5%
Operating profit464¥ millionYear on year +255.1%Progress 27.9%
Ordinary income481¥ millionYear on year +189.8%Progress 27.8%
Net income attributable to owners of the parent325¥ millionYear on year +330.2%Progress 28.5%

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¥14.18
Financial position at period-end
Total assets12,858¥ million
of which net assets 9,802 ¥ millionEquity ratio 76.2%vs. prior year-end -1.4pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,802 million (YoY +7.6%)
Operating profit¥1,666 million (YoY +6.7%)
Ordinary income¥1,730 million (YoY +5.4%)
Net income¥1,142 million (YoY +8.7%)
Annual Dividend Forecast¥46 → ¥50(+8.7%)
Factors Behind Changes in Business Performance

The factors included the implementation of sales initiatives to improve revenue and the impact of a decrease in retirement benefit expenses resulting from an increase in the fair value of pension assets, among others.

Disclosure regarding the going concern assumption

No applicable matters

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
Breakdown of extraordinary income (loss)No extraordinary loss in the current period (total extraordinary loss: —)
Depreciation and amortization¥27,732 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End22,975,189
Treasury Shares at Period-End17,475
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–31 March 2026
Net Sales¥3,393 million (YoY +2.4%)
Operating profit¥464 million (YoY +255.1%)
Ordinary income¥481 million (YoY +189.8%)
Profit attributable to owners of the parent¥325 million (YoY +330.2%)
Net income per share¥14.18
Equity ratioEnd of the current fiscal period 76.2 / End of previous period 77.6
Total assets¥12,858 million
Net assets¥9,802 million
Full-year earnings forecastNet Sales ¥15,802 million (YoY +7.6%) / Operating profit ¥1,666 million (YoY +6.7%) / Ordinary income ¥1,730 million (YoY +5.4%) / Net income ¥1,142 million (YoY +8.7%)
Annual Dividend Forecast¥46 → ¥50(+8.7%)
Depreciation and amortization¥27,732 thousand
Breakdown of extraordinary income (loss)No extraordinary loss in the current period (total extraordinary loss: —)
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End22,975,189
Treasury Shares at Period-End17,475
Factors Behind Changes in Business PerformanceThe factors included the implementation of sales initiatives to improve revenue and the impact of a decrease in retirement benefit expenses resulting from an increase in the fair value of pension assets, among others.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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 increase in profit was attributed to the implementation of sales initiatives to improve revenue, as well as a decrease in retirement benefit expenses resulting from an increase in the fair value of pension assets.

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 for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | BP Castrol K.K. (5015) timely disclosure | Komori