Komori
Results5393NICHIAS CORPORATIONConstruction and Materials

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

For the interim period of the fiscal year ending March 2027, revenue, operating income, ordinary income and interim net income attributable to owners of the parent exceeded the results for the same period of the previous year, against a backdrop including a recovery in semiconductor-related demand. The full-year earnings forecast was left unchanged, while the annual dividend forecast was revised and 2 new companies were added to the scope of consolidation.

Worth reading
57In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
18.9
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales145,895Millions of yenYear on year +18.9%Progress 50.7%
Operating profit25,039Millions of yenYear on year +40.8%Progress 51.1%
Ordinary income25,620Millions of yenYear on year +39.5%Progress 50.7%
Net income attributable to owners of the parent17,841Millions of yenYear on year +40.1%Progress 51.0%

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¥94.69
Financial position at period-end
Total assets328,077Millions of yen
of which net assets 250,324 Millions of yenEquity ratio 76.0%vs. prior year-end -1.7pt

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+26,697
Investment-7,065
Financials-10,534
Net change+9,098

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 period66,636 Millions of yen
Segment revenuePlant construction and sales 44,389 Millions of yen (YoY +15.6%), Industrial Products 31,890 Millions of yen (YoY +19.9%), High-performance products 29,182 Millions of yen (YoY +54.1%), Auto Parts 26,628 Millions of yen (YoY +5.3%), Building materials 13,804 Millions of yen (YoY +2.1%)
Segment profitPlant construction and sales 7,018 Millions of yen, Industrial Products 6,991 Millions of yen, High-performance products 7,462 Millions of yen, Auto Parts 2,497 Millions of yen, Building materials 1,069 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales288,000 Millions of yen (YoY +14.3%)
Operating profit49,000 Millions of yen (YoY +32.4%)
Ordinary income50,500 Millions of yen (YoY +28.2%)
Net income35,000 Millions of yen (YoY +10.6%)
Revision to Earnings ForecastNo change
Annual Dividend Forecast164 Yen (prior-year actual on a pre-stock-split basis; current-year forecast on a post-stock-split basis) → 105 Yen (prior-year actual on a pre-stock-split basis; current-year forecast on a post-stock-split basis)
Factors Behind Changes in Business Performance

A significant recovery in demand for semiconductor manufacturing equipment in the high-performance products segment, against a backdrop of accelerated AI-related investment, as well as firm demand across all segments, among other factors

Disclosure regarding the going concern assumption

No matters to report

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 2 companies (NICHIAS INDUSTRIAL PRODUCTS PRIVATE LTD. and 1 other company) / Excluded Not disclosed
Material subsequent eventsAt a meeting of the Board of Directors held on 10 November 2026, the Company resolved to acquire treasury shares to enhance shareholder returns and capital efficiency. The acquisition will cover up to 1.3 million shares, for a total acquisition price of up to ¥3 billion, during the period from 11 November 2026 to 31 March 2027.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets 6 Millions of yen, Gain on bargain purchase from the extinguishment of merged shares 51 Millions of yen, Gain on transfer of business 600 Millions of yen / Extraordinary loss Loss on disposal and sale of non-current assets 50 Millions of yen, Provision for litigation losses 412 Millions of yen, Litigation settlement proceeds 68 Millions of yen, Losses from natural disasters 105 Millions of yen
Depreciation and amortization3,861 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End190,985,751 shares
Treasury Shares at Period-End3,271,248 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales145,895 Millions of yen (YoY +18.9%)
Operating profit25,039 Millions of yen (YoY +40.8%)
Ordinary income25,620 Millions of yen (YoY +39.5%)
Profit attributable to owners of the parent17,841 Millions of yen (YoY +40.1%)
Net income per share¥94.69
Equity ratioEnd of the current fiscal period 76.0% / End of previous period 77.7%
Total assets328,077 Millions of yen
Net assets250,324 Millions of yen
Cash flows from operating activities26,697 Millions of yen
Cash flows from investing activities-7,065 Millions of yen
Cash flows from financing activities-10,534 Millions of yen
Cash and cash equivalents at end of period66,636 Millions of yen
Full-year earnings forecastNet Sales 288,000 Millions of yen (YoY +14.3%) / Operating profit 49,000 Millions of yen (YoY +32.4%) / Ordinary income 50,500 Millions of yen (YoY +28.2%) / Net income 35,000 Millions of yen (YoY +10.6%)
Revision to Earnings ForecastNo change
Annual Dividend Forecast164 Yen (prior-year actual on a pre-stock-split basis; current-year forecast on a post-stock-split basis) → 105 Yen (prior-year actual on a pre-stock-split basis; current-year forecast on a post-stock-split basis)
Segment revenuePlant construction and sales 44,389 Millions of yen (YoY +15.6%), Industrial Products 31,890 Millions of yen (YoY +19.9%), High-performance products 29,182 Millions of yen (YoY +54.1%), Auto Parts 26,628 Millions of yen (YoY +5.3%), Building materials 13,804 Millions of yen (YoY +2.1%)
Segment profitPlant construction and sales 7,018 Millions of yen, Industrial Products 6,991 Millions of yen, High-performance products 7,462 Millions of yen, Auto Parts 2,497 Millions of yen, Building materials 1,069 Millions of yen
Depreciation and amortization3,861 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets 6 Millions of yen, Gain on bargain purchase from the extinguishment of merged shares 51 Millions of yen, Gain on transfer of business 600 Millions of yen / Extraordinary loss Loss on disposal and sale of non-current assets 50 Millions of yen, Provision for litigation losses 412 Millions of yen, Litigation settlement proceeds 68 Millions of yen, Losses from natural disasters 105 Millions of yen
Disclosure regarding the going concern assumptionNo matters to report
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 2 companies (NICHIAS INDUSTRIAL PRODUCTS PRIVATE LTD. and 1 other company) / Excluded Not disclosed
Material subsequent eventsAt a meeting of the Board of Directors held on 10 November 2026, the Company resolved to acquire treasury shares to enhance shareholder returns and capital efficiency. The acquisition will cover up to 1.3 million shares, for a total acquisition price of up to ¥3 billion, during the period from 11 November 2026 to 31 March 2027.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End190,985,751 shares
Treasury Shares at Period-End3,271,248 shares
Factors Behind Changes in Business PerformanceA significant recovery in demand for semiconductor manufacturing equipment in the high-performance products segment, against a backdrop of accelerated AI-related investment, as well as firm demand across all segments, among other factors
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment loss

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.

This was due to a significant recovery in demand for semiconductor manufacturing equipment in the high-performance products segment, against a backdrop of accelerated AI-related investment, as well as firm demand across all segments.

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 Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | NICHIAS CORPORATION (5393) timely disclosure | Komori