Komori
Earnings5367NIKKATO CORPORATIONConstruction and Materials

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated)

In the first quarter of the fiscal year ending March 2027, net sales increased 30.2% year on year, while operating profit rose sharply by 136.4%. Both the Ceramics business and the Engineering business reported higher sales and profits, while the full-year earnings and dividend forecasts remained unchanged.

Worth reading
44Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
136.4
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales3,175¥ millionYear on year +30.2%Progress 28.9%
Operating profit441¥ millionYear on year +136.4%Progress 40.1%
Ordinary income478¥ millionYear on year +120.6%Progress 41.6%
Net income attributable to owners of the parent331¥ millionYear on year +171.2%Progress 41.4%

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¥27.67
Financial position at period-end
Total assets19,155¥ million
of which net assets 14,665 ¥ millionEquity ratio 76.6%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.

Segment revenueCeramics Business ¥2,484,668 thousand (YoY +30.3%), Engineering Business ¥690,462 thousand (YoY +30.0%)
Segment profitCeramics Business ¥391,409 thousand (YoY +136.2%), Engineering Business ¥50,068 thousand (YoY +137.3%)
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
Factors Behind Changes in Business Performance

The Ceramics business reported higher sales due to improving market conditions in the electronic components industry. The Engineering business reported higher sales as capital investment, mainly related to automobiles and heavy machinery, remained strong. Both businesses reported higher profits as a result of the effect of higher sales, improved plant utilization, and a lower cost-of-sales ratio resulting from improved profit margins.

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)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of fixed assets ¥885 thousand
Depreciation and amortization¥163,800 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 Shares
Treasury Shares at Period-End180,522 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 June 2026
Net Sales¥3,175 million (YoY +30.2%)
Operating profit¥441 million (YoY +136.4%)
Ordinary income¥478 million (YoY +120.6%)
Profit attributable to owners of the parent¥331 million (YoY +171.2%)
Net income per share¥27.67
Equity ratioEnd of the current fiscal period 76.6 / End of previous period 75
Total assets¥19,155 million
Net assets¥14,665 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
Segment revenueCeramics Business ¥2,484,668 thousand (YoY +30.3%), Engineering Business ¥690,462 thousand (YoY +30.0%)
Segment profitCeramics Business ¥391,409 thousand (YoY +136.2%), Engineering Business ¥50,068 thousand (YoY +137.3%)
Depreciation and amortization¥163,800 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of fixed assets ¥885 thousand
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 MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End12,135,695 Shares
Treasury Shares at Period-End180,522 Shares
Factors Behind Changes in Business PerformanceThe Ceramics business reported higher sales due to improving market conditions in the electronic components industry. The Engineering business reported higher sales as capital investment, mainly related to automobiles and heavy machinery, remained strong. Both businesses reported higher profits as a result of the effect of higher sales, improved plant utilization, and a lower cost-of-sales ratio resulting from improved profit margins.
Items this document does not state (13)
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 PolicyRegional 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.

Market conditions in the electronic components industry were on an upward trend, capital investment related mainly to automobiles and heavy machinery was strong, and the cost-of-sales ratio declined as higher sales improved plant utilization and profit margins.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated) | NIKKATO CORPORATION (5367) timely disclosure | Komori