Komori
Earnings5480Nippon Yakin kogyo Co.,Ltd.Iron & Steel, Nonferrous Metals

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

In the first quarter of the fiscal year ending March 2027, revenue increased 7.8% year on year and operating profit increased 44.5%, resulting in higher revenue and higher profit. Full-year earnings forecasts were also revised in light of the recovery in demand for semiconductors and oil and gas-related products and the increase in inventory valuation gains.

Worth reading
52Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
44.5
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales42,275¥ millionYear on year +7.8%Progress 24.3%
Operating profit4,701¥ millionYear on year +44.5%Progress 29.4%
Ordinary income4,402¥ millionYear on year +49.2%Progress 30.4%
Net income attributable to owners of the parent2,768¥ millionYear on year +39.2%Progress 30.8%

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¥199.80
Financial position at period-end
Total assets227,907¥ million
of which net assets 102,860 ¥ millionEquity ratio 45.0%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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥174,000 million (YoY +15.3%)
Operating profit¥16,000 million (YoY +45.8%)
Ordinary income¥14,500 million (YoY +50.1%)
Net income¥9,000 million (YoY +24.7%)
Revision to Earnings ForecastSecond quarter (cumulative) Net Sales Not disclosed → ¥85,000 million / Operating profit Not disclosed → ¥9,000 million / Ordinary income Not disclosed → ¥8,000 million / Net income Not disclosed → ¥4,500 million / Full year Net Sales Not disclosed → ¥174,000 million / Operating profit Not disclosed → ¥16,000 million / Ordinary income Not disclosed → ¥14,500 million / Net income Not disclosed → ¥9,000 million
Annual Dividend Forecast¥220 → ¥220(0.0%)
Factors Behind Changes in Business Performance

Increased sales volume, appropriate adjustments to selling prices, inventory valuation gains resulting from higher raw material prices, and improved productivity through manufacturing process improvements.

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
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥2 million / Extraordinary loss Item Losses from natural disasters / Amount ¥352 million
Depreciation and amortization¥1,647 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End15,497,333 shares
Treasury Shares at Period-End1,643,651 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥42,275 million (YoY +7.8%)
Operating profit¥4,701 million (YoY +44.5%)
Ordinary income¥4,402 million (YoY +49.2%)
Profit attributable to owners of the parent¥2,768 million (YoY +39.2%)
Net income per share¥199.80
Equity ratioEnd of the current fiscal period 45 / End of previous period 46.1
Total assets¥227,907 million
Net assets¥102,860 million
Full-year earnings forecastNet Sales ¥174,000 million (YoY +15.3%) / Operating profit ¥16,000 million (YoY +45.8%) / Ordinary income ¥14,500 million (YoY +50.1%) / Net income ¥9,000 million (YoY +24.7%)
Revision to Earnings ForecastSecond quarter (cumulative) Net Sales Not disclosed → ¥85,000 million / Operating profit Not disclosed → ¥9,000 million / Ordinary income Not disclosed → ¥8,000 million / Net income Not disclosed → ¥4,500 million / Full year Net Sales Not disclosed → ¥174,000 million / Operating profit Not disclosed → ¥16,000 million / Ordinary income Not disclosed → ¥14,500 million / Net income Not disclosed → ¥9,000 million
Annual Dividend Forecast¥220 → ¥220(0.0%)
Depreciation and amortization¥1,647 million
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥2 million / Extraordinary loss Item Losses from natural disasters / Amount ¥352 million
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
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End15,497,333 shares
Treasury Shares at Period-End1,643,651 shares
Factors Behind Changes in Business PerformanceIncreased sales volume, appropriate adjustments to selling prices, inventory valuation gains resulting from higher raw material prices, and improved productivity through manufacturing process improvements.
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 periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders 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.

The recovery in demand, primarily for semiconductor-related and oil and gas-related products, appropriate adjustments to selling prices in response to higher raw material and supplies costs, improved productivity through manufacturing process improvements, and the impact of inventory valuation gains resulting from higher raw material prices.

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) (Consolidated) | Nippon Yakin kogyo Co.,Ltd. (5480) timely disclosure | Komori