Komori
Earnings5310TOYO TANSO CO.,LTD.Construction and Materials

Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending December 2026, net sales declined 2.7% year on year and operating income fell 53.7% year on year, with the decline in profit exceeding the decrease in sales. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-53.7
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales22,370Millions of yenYear on year -2.7%Progress 45.7%
Operating profit1,778Millions of yenYear on year -53.7%Progress 28.7%
Ordinary income2,229Millions of yenYear on year -41.2%Progress 37.2%
Net income attributable to owners of the parent1,677Millions of yenYear on year -37.4%Progress 33.5%

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¥80.00
Financial position at period-end
Total assets119,594Millions of yen
of which net assets 97,623 Millions of yenEquity ratio 81.6%vs. prior year-end -1.1pt

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.

Cash inflows and outflows
Operating+7,974
Investment-4,873
Financials-3,456
Net change-355

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 period12,076 Millions of yen
Segment revenueJapan 11,695 Millions of yen (YoY -3.0%), United States 2,127 Millions of yen (YoY +2.7%), Europe 2,587 Millions of yen (YoY -1.0%), Asia 5,960 Millions of yen (YoY -4.4%)
Segment profitJapan 2,023 Millions of yen (YoY -27.8%), United States 24 Millions of yen (YoY -33.3%), Europe 47 Millions of yen (YoY -53.2%), Asia 89 Millions of yen (YoY -69.1%)
Regional salesRegion Japan / Current interim period 9,420 Millions of yen / Previous interim period 9,943 Millions of yen / Composition ratio_pct 42.1, Region North America / Current interim period 2,170 Millions of yen / Previous interim period 2,178 Millions of yen / Composition ratio_pct 9.7, Region Europe / Current interim period 2,725 Millions of yen / Previous interim period 2,710 Millions of yen / Composition ratio_pct 12.2, Region Asia / Current interim period 7,962 Millions of yen / Previous interim period 8,053 Millions of yen / Composition ratio_pct 35.6, Region China / Current interim period 5,436 Millions of yen / Previous interim period 5,583 Millions of yen / Composition ratio_pct 24.3, Region Other / Current interim period 92 Millions of yen / Previous interim period 95 Millions of yen / Composition ratio_pct 0.4
Outlook and shareholder returns
Full-year earnings forecast
Net Sales49,000 Millions of yen (YoY +6.1%)
Operating profit6,200 Millions of yen (YoY -8.3%)
Ordinary income6,000 Millions of yen (YoY -25.8%)
Net income5,000 Millions of yen (YoY -8.5%)
Revision to Earnings ForecastWhether applicable No / Net Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed
Annual Dividend Forecast¥145 → ¥145(0.0%)
Factors Behind Changes in Business Performance

Silicon semiconductor and SiC semiconductor applications remained sluggish due to wafer inventory adjustments and other factors. In the electronics field, semiconductor device-related manufacturing materials and other products declined, while metallurgical products and general carbon products remained firm. Manufacturing costs have been rising due to higher fuel prices associated with heightened tensions in the Middle East.

Disclosure regarding the going concern assumption

Not applicable (no matters to report in the notes on the going concern assumption)

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 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 44 Millions of yen, Subsidy Income 19 Millions of yen / Extraordinary loss Loss on Disposal of Fixed Assets 41 Millions of yen
Depreciation and amortization2,409 Millions of yen
Orders received and order backlogOrders received 26,112 Millions of yen / Order backlog 16,760 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for securities analysts and institutional investors)
Issued Shares at Period-End20,992,588
Treasury Shares at Period-End20,443
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales22,370 Millions of yen (YoY -2.7%)
Operating profit1,778 Millions of yen (YoY -53.7%)
Ordinary income2,229 Millions of yen (YoY -41.2%)
Profit attributable to owners of the parent1,677 Millions of yen (YoY -37.4%)
Net income per share¥80.00
Equity ratioEnd of the current fiscal period 81.6 / End of previous period 82.7
Total assets119,594 Millions of yen
Net assets97,623 Millions of yen
Cash flows from operating activities7,974 Millions of yen
Cash flows from investing activities-4,873 Millions of yen
Cash flows from financing activities-3,456 Millions of yen
Cash and cash equivalents at end of period12,076 Millions of yen
Full-year earnings forecastNet Sales 49,000 Millions of yen (YoY +6.1%) / Operating profit 6,200 Millions of yen (YoY -8.3%) / Ordinary income 6,000 Millions of yen (YoY -25.8%) / Net income 5,000 Millions of yen (YoY -8.5%)
Revision to Earnings ForecastWhether applicable No / Net Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed
Annual Dividend Forecast¥145 → ¥145(0.0%)
Segment revenueJapan 11,695 Millions of yen (YoY -3.0%), United States 2,127 Millions of yen (YoY +2.7%), Europe 2,587 Millions of yen (YoY -1.0%), Asia 5,960 Millions of yen (YoY -4.4%)
Segment profitJapan 2,023 Millions of yen (YoY -27.8%), United States 24 Millions of yen (YoY -33.3%), Europe 47 Millions of yen (YoY -53.2%), Asia 89 Millions of yen (YoY -69.1%)
Regional salesRegion Japan / Current interim period 9,420 Millions of yen / Previous interim period 9,943 Millions of yen / Composition ratio_pct 42.1, Region North America / Current interim period 2,170 Millions of yen / Previous interim period 2,178 Millions of yen / Composition ratio_pct 9.7, Region Europe / Current interim period 2,725 Millions of yen / Previous interim period 2,710 Millions of yen / Composition ratio_pct 12.2, Region Asia / Current interim period 7,962 Millions of yen / Previous interim period 8,053 Millions of yen / Composition ratio_pct 35.6, Region China / Current interim period 5,436 Millions of yen / Previous interim period 5,583 Millions of yen / Composition ratio_pct 24.3, Region Other / Current interim period 92 Millions of yen / Previous interim period 95 Millions of yen / Composition ratio_pct 0.4
Orders received and order backlogOrders received 26,112 Millions of yen / Order backlog 16,760 Millions of yen
Depreciation and amortization2,409 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 44 Millions of yen, Subsidy Income 19 Millions of yen / Extraordinary loss Loss on Disposal of Fixed Assets 41 Millions of yen
Disclosure regarding the going concern assumptionNot applicable (no matters to report in the notes on the going concern assumption)
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 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for securities analysts and institutional investors)
Issued Shares at Period-End20,992,588
Treasury Shares at Period-End20,443
Factors Behind Changes in Business PerformanceSilicon semiconductor and SiC semiconductor applications remained sluggish due to wafer inventory adjustments and other factors. In the electronics field, semiconductor device-related manufacturing materials and other products declined, while metallurgical products and general carbon products remained firm. Manufacturing costs have been rising due to higher fuel prices associated with heightened tensions in the Middle East.
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyImpairment 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.

Silicon semiconductor and SiC semiconductor applications remained sluggish due to wafer inventory adjustments and other factors, while sales of semiconductor device-related manufacturing materials and other products in the electronics field declined. The company also explained that manufacturing costs have been rising due to higher fuel prices associated with the situation in the Middle East.

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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.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | TOYO TANSO CO.,LTD. (5310) timely disclosure | Komori