Komori
Earnings5491NIPPON KINZOKU CO.,LTD.Iron & Steel / Nonferrous Metals

Summary of 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 increased, while operating profit, ordinary profit and interim net income rose significantly as a result of profit improvement measures, including price adjustments and cost reductions. The full-year earnings forecast was revised, and the annual dividend forecast was increased from ¥5 to ¥10.

Worth reading
40Recurring
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
451
¥ millions (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales25,342¥ millionYear on year +4.3%Progress 50.5%
Operating profit772¥ millionYear on year +140.9%Progress 58.5%
Ordinary income635¥ millionYear on year +198.1%Progress 69.0%
Net income attributable to owners of the parent446¥ millionYear on year +108.1%Progress 71.9%

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¥69.12
Financial position at period-end
Total assets66,188¥ million
of which net assets 30,001 ¥ millionEquity ratio 45.3%vs. prior year-end +0.9pt

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 revenuePolished strip steel business ¥20,359 million (YoY +1.1%), Processed Products Business ¥4,982 million (YoY +19.7%)
Segment profitPolished strip steel business ¥857 million (YoY +54.8%), Processed Products Business ¥350 million (YoY +52.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥50,200 million (YoY +1.2%)
Operating profit¥1,320 million (YoY +4.0%)
Ordinary income¥920 million (YoY +90.5%)
Net income¥620 million (YoY +190.6%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥50,200 million / Operating profit Not disclosed → ¥1,320 million / Ordinary income Not disclosed → ¥920 million / Net income Not disclosed → ¥620 million
Annual Dividend Forecast5 Yen → 10 Yen(+100.0%)
Factors Behind Changes in Business Performance

Selling price adjustments, business cost reductions, improved production efficiency and quality improvements. Sales growth in applications for server hard disk drives and precision bearings associated with data center investment, as well as in the electronic components and medical-related businesses.

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
Changes in the scope of consolidationNone (no newly consolidated or excluded companies disclosed)
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Non-Current Assets ¥1 million, Gain on transfer of business ¥73 million / Extraordinary loss Loss on Disposal of Non-Current Assets ¥30 million
Depreciation and amortization¥80 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,700,000 shares
Treasury Shares at Period-End244,130 treasury shares at fiscal year-end
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥25,342 million (YoY +4.3%)
Operating profit¥772 million (YoY +140.9%)
Ordinary income¥635 million (YoY +198.1%)
Profit attributable to owners of the parent¥446 million (YoY +108.1%)
Net income per share¥69.12
Equity ratioEnd of the current fiscal period 45.3 / End of previous period 44.4
Total assets¥66,188 million
Net assets¥30,001 million
Full-year earnings forecastNet Sales ¥50,200 million (YoY +1.2%) / Operating profit ¥1,320 million (YoY +4.0%) / Ordinary income ¥920 million (YoY +90.5%) / Net income ¥620 million (YoY +190.6%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥50,200 million / Operating profit Not disclosed → ¥1,320 million / Ordinary income Not disclosed → ¥920 million / Net income Not disclosed → ¥620 million
Annual Dividend Forecast5 Yen → 10 Yen(+100.0%)
Segment revenuePolished strip steel business ¥20,359 million (YoY +1.1%), Processed Products Business ¥4,982 million (YoY +19.7%)
Segment profitPolished strip steel business ¥857 million (YoY +54.8%), Processed Products Business ¥350 million (YoY +52.8%)
Depreciation and amortization¥80 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Non-Current Assets ¥1 million, Gain on transfer of business ¥73 million / Extraordinary loss Loss on Disposal of Non-Current Assets ¥30 million
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
Changes in the scope of consolidationNone (no newly consolidated or excluded companies disclosed)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,700,000 shares
Treasury Shares at Period-End244,130 treasury shares at fiscal year-end
Factors Behind Changes in Business PerformanceSelling price adjustments, business cost reductions, improved production efficiency and quality improvements. Sales growth in applications for server hard disk drives and precision bearings associated with data center investment, as well as in the electronic components and medical-related businesses.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional 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 company reflected increases in the costs of raw materials, energy, auxiliary materials and logistics in its selling prices, reduced business costs including selling, general and administrative expenses, and pursued profit improvement initiatives such as improving production efficiency and quality. In addition, sales grew in applications for server hard disk drives and precision bearings associated with data center investment, as well as in the electronic components and medical-related businesses.

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 Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | NIPPON KINZOKU CO.,LTD. (5491) timely disclosure | Komori