Komori
Results5142Achilles CorporationMaterials and Chemicals

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

In the first half of the fiscal year ending March 2027, revenue increased, while operating income and net income improved significantly from the same period of the previous year. The full-year earnings forecast was revised upward, and the annual dividend forecast was increased from ¥40 to ¥60.

Worth reading
62In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
105.8
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales42,663Millions of yenYear on year +9.6%Progress 49.0%
Operating profit2,624Millions of yenYear on year +105.8%Progress 57.0%
Ordinary income2,729Millions of yenYear on year +84.4%Progress 60.6%
Net income attributable to owners of the parent2,749Millions of yenYear on year +103.8%Progress 72.3%

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¥201.19
Financial position at period-end
Total assets87,573Millions of yen
of which net assets 45,609 Millions of yenEquity ratio 52.1%vs. prior year-end +0.3pt

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+2,241
Investment+2,022
Financials-548
Net change+3,715

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period12,564 Millions of yen
Segment revenueBusiness Division 1 26,372 Millions of yen (YoY +12.3%), Business Division 2 12,697 Millions of yen (YoY +14.2%), Shoes BU 3,593 Millions of yen (YoY -16.7%)
Segment profitBusiness Division 1 2,281 Millions of yen (YoY +48.5%), Business Division 2 1,941 Millions of yen (YoY +84.2%), Shoes BU -280 Millions of yen
Regional sales31,914 Millions of yen, 4,558 Millions of yen, 6,191 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales87,000 Millions of yen (YoY +6.4%)
Operating profit4,600 Millions of yen (YoY +54.7%)
Ordinary income4,500 Millions of yen (YoY +14.8%)
Net income3,800 Millions of yen (YoY +79.5%)
Annual Dividend Forecast40 Yen → 60 Yen(+50.0%)
Factors Behind Changes in Business Performance

Static-control products, including film products for the electronics sector, vehicle interior materials for aircraft and automobiles, and components for semiconductor wafer handling, performed well. Thermal insulation materials and other products also remained firm, while shoes were sluggish due to the declining birthrate, reduced department-store floor space, and the end of domestic production. In terms of profit, in addition to the increase in gross profit from higher revenue, cost reductions from consolidated production, productivity improvements, reviews of raw materials, and reductions in raw-material losses and energy consumption also contributed. Net income included a ¥1,383 million gain on the sale of investment securities.

Disclosure regarding the going concern assumption

None 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 consolidationAdded: 0 companies; excluded: 0 companies. There were no material changes to the scope of consolidation during the period.
Breakdown of extraordinary income (loss)Gain on sales of non-current assets 1 Millions of yen, Gain on sale of investment securities 1,383 Millions of yen, Loss on retirement of non-current assets 39 Millions of yen
Depreciation and amortization1,197 Millions of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End14,562,714
Treasury Shares at Period-End897,872
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales42,663 Millions of yen (YoY +9.6%)
Operating profit2,624 Millions of yen (YoY +105.8%)
Ordinary income2,729 Millions of yen (YoY +84.4%)
Profit attributable to owners of the parent2,749 Millions of yen (YoY +103.8%)
Net income per share¥201.19
Equity ratioEnd of the current fiscal period 52.1 / End of previous period 51.8
Total assets87,573 Millions of yen
Net assets45,609 Millions of yen
Cash flows from operating activities2,241 Millions of yen
Cash flows from investing activities2,022 Millions of yen
Cash flows from financing activities-548 Millions of yen
Cash and cash equivalents at end of period12,564 Millions of yen
Full-year earnings forecastNet Sales 87,000 Millions of yen (YoY +6.4%) / Operating profit 4,600 Millions of yen (YoY +54.7%) / Ordinary income 4,500 Millions of yen (YoY +14.8%) / Net income 3,800 Millions of yen (YoY +79.5%)
Annual Dividend Forecast40 Yen → 60 Yen(+50.0%)
Segment revenueBusiness Division 1 26,372 Millions of yen (YoY +12.3%), Business Division 2 12,697 Millions of yen (YoY +14.2%), Shoes BU 3,593 Millions of yen (YoY -16.7%)
Segment profitBusiness Division 1 2,281 Millions of yen (YoY +48.5%), Business Division 2 1,941 Millions of yen (YoY +84.2%), Shoes BU -280 Millions of yen
Regional sales31,914 Millions of yen, 4,558 Millions of yen, 6,191 Millions of yen
Depreciation and amortization1,197 Millions of yen
Breakdown of extraordinary income (loss)Gain on sales of non-current assets 1 Millions of yen, Gain on sale of investment securities 1,383 Millions of yen, Loss on retirement of non-current assets 39 Millions of yen
Disclosure regarding the going concern assumptionNone 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 consolidationAdded: 0 companies; excluded: 0 companies. There were no material changes to the scope of consolidation during the period.
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End14,562,714
Treasury Shares at Period-End897,872
Factors Behind Changes in Business PerformanceStatic-control products, including film products for the electronics sector, vehicle interior materials for aircraft and automobiles, and components for semiconductor wafer handling, performed well. Thermal insulation materials and other products also remained firm, while shoes were sluggish due to the declining birthrate, reduced department-store floor space, and the end of domestic production. In terms of profit, in addition to the increase in gross profit from higher revenue, cost reductions from consolidated production, productivity improvements, reviews of raw materials, and reductions in raw-material losses and energy consumption also contributed. Net income included a ¥1,383 million gain on the sale of investment securities.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyOrders received and order backlogImpairment 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.

Static-control products, including film products for the electronics sector and components for semiconductor wafer handling, performed well, while thermal insulation materials and other products also remained firm. Cost reductions from productivity improvements through consolidated production, reviews of raw materials, and reductions in raw-material losses and energy consumption also boosted profit. Net income benefited from a ¥1,383 million gain on the sale of investment securities related to the reduction of cross-held shares.

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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) | Achilles Corporation (5142) timely disclosure | Komori