Komori
Earnings5367NIKKATO CORPORATIONConstruction and Materials

Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Non-consolidated)

For the fiscal year ended March 2026, revenue increased 12.5% and operating income increased 67.9%, resulting in higher revenue and earnings at record-high levels. For the fiscal year ending March 2027, revenue is expected to decline, while operating income, ordinary income and net income are forecast to increase modestly.

Worth reading
47Recurring
Scored from 4 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
67.9
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 April 2025–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales11,341¥ millionYear on year +12.5%Progress 103.1%
Operating profit1,071¥ millionYear on year +67.9%Progress 97.4%
Ordinary income1,146¥ millionYear on year +59.2%Progress 99.7%
Net income attributable to owners of the parent776¥ millionYear on year +54.0%Progress 97.0%

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¥64.90
Operating Margin9.4%
Financial position at period-end
Total assets18,853¥ million
of which net assets 14,137 ¥ millionEquity ratio 75.0%vs. prior year-end -1.6pt

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+1,675
Investment-710
Financials-470
Net change+495

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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 period¥4,138 million
Segment revenueCeramics Business ¥8,215,444 thousand (YoY +10.9%), Engineering Business ¥3,125,461 thousand (YoY +17.0%)
Segment profitCeramics Business ¥834,469 thousand (YoY +86.0%), Engineering Business ¥236,694 thousand (YoY +25.0%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,000 million (YoY -3.0%)
Operating profit¥1,100 million (YoY +2.7%)
Ordinary income¥1,150 million (YoY +0.4%)
Net income¥800 million (YoY +3.1%)
Annual Dividend Forecast¥21 → ¥23(+9.5%)
Payout ratio34.4%
Factors Behind Changes in Business Performance

Recovery in market conditions in the electronic components industry, strong capital investment in the automotive and heavy machinery sectors and others, higher plant utilization associated with increased revenue, an improvement in the cost-of-sales ratio, and improved margins on measuring instruments.

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
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥2,507 thousand / Extraordinary loss Loss on disposal of fixed assets ¥3,284 thousand, Impairment Loss on Investment Securities ¥34,200 thousand
Depreciation and amortization¥680,907 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End12,135,695
Treasury Shares at Period-End180,441
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2025–31 March 2026
Net Sales¥11,341 million (YoY +12.5%)
Operating profit¥1,071 million (YoY +67.9%)
Ordinary income¥1,146 million (YoY +59.2%)
Profit attributable to owners of the parent¥776 million (YoY +54.0%)
Net income per share¥64.90
Operating Margin9.4%
Equity ratioEnd of the current fiscal period 75.0% / End of previous period 76.6%
Total assets¥18,853 million
Net assets¥14,137 million
Cash flows from operating activities¥1,675 million
Cash flows from investing activities¥-710 million
Cash flows from financing activities¥-470 million
Cash and cash equivalents at end of period¥4,138 million
Full-year earnings forecastNet Sales ¥11,000 million (YoY -3.0%) / Operating profit ¥1,100 million (YoY +2.7%) / Ordinary income ¥1,150 million (YoY +0.4%) / Net income ¥800 million (YoY +3.1%)
Annual Dividend Forecast¥21 → ¥23(+9.5%)
Payout ratio34.4%
Segment revenueCeramics Business ¥8,215,444 thousand (YoY +10.9%), Engineering Business ¥3,125,461 thousand (YoY +17.0%)
Segment profitCeramics Business ¥834,469 thousand (YoY +86.0%), Engineering Business ¥236,694 thousand (YoY +25.0%)
Depreciation and amortization¥680,907 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥2,507 thousand / Extraordinary loss Loss on disposal of fixed assets ¥3,284 thousand, Impairment Loss on Investment Securities ¥34,200 thousand
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
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End12,135,695
Treasury Shares at Period-End180,441
Factors Behind Changes in Business PerformanceRecovery in market conditions in the electronic components industry, strong capital investment in the automotive and heavy machinery sectors and others, higher plant utilization associated with increased revenue, an improvement in the cost-of-sales ratio, and improved margins on measuring instruments.
Items this document does not state (6)
Revision to Earnings ForecastShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidation

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 Ceramics Business reported higher earnings due to a recovery in market conditions in the electronic components industry, higher plant utilization associated with increased revenue, and an improvement in the cost-of-sales ratio. The Engineering Business reported higher earnings due to strong capital investment in the automotive and heavy machinery sectors and others, the earnings contribution from higher revenue, and improved margins on measuring instruments.

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 Fiscal Year Ending March 2026 [Japanese GAAP] (Non-consolidated) | NIKKATO CORPORATION (5367) timely disclosure | Komori