Komori
Earnings5817JMACS Japan Co.,Ltd.Iron & Steel, Nonferrous Metals

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

For the fiscal year ended February 2026, revenue increased, while operating profit, ordinary profit and net income improved significantly due to cost reductions, new orders and other factors. For the fiscal year ending February 2027, revenue is expected to increase, but profit is forecast to decline at each stage.

Worth reading
33Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
642.7
Operating profit year-on-year (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 March 2025–28 February 2026Non-consolidated (standalone)Japanese GAAP
Net Sales6,028¥ millionYear on year +15.9%Progress 95.7%
Operating profit501¥ millionYear on year +642.7%Progress 152.3%
Ordinary income543¥ millionYear on year +384.1%Progress 150.4%
Net income attributable to owners of the parent400¥ millionYear on year +244.3%Progress 161.3%

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¥71.19
Operating Margin8.3%
Financial position at period-end
Total assets10,284¥ million
of which net assets 5,653 ¥ millionEquity ratio 55.0%vs. prior year-end +4.0pt

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+1,338
Investment-30
Financials-836
Net change+472

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¥2,217 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,300 million (YoY +4.5%)
Operating profit¥329 million (YoY -34.4%)
Ordinary income¥361 million (YoY -33.6%)
Net income¥248 million (YoY -38.1%)
Annual Dividend Forecast¥10 → ¥15(+50.0%)
Payout ratio34.0%
Factors Behind Changes in Business Performance

The company worked to reduce costs, develop a multi-skilled workforce, develop and sell products that meet customer needs, win plant project orders by leveraging its short delivery times, expand sales channels and improve 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
Material subsequent eventsNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,728 thousand
Depreciation and amortization¥179,977 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End5,791,555 shares
Treasury Shares at Period-End165,755 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2025–28 February 2026
Net Sales¥6,028 million (YoY +15.9%)
Operating profit¥501 million (YoY +642.7%)
Ordinary income¥543 million (YoY +384.1%)
Profit attributable to owners of the parent¥400 million (YoY +244.3%)
Net income per share¥71.19
Operating Margin8.3%
Equity ratioEnd of the current fiscal period 55.0% / End of previous period 51.0%
Total assets¥10,284 million
Net assets¥5,653 million
Cash flows from operating activities¥1,338 million
Cash flows from investing activities¥-30 million
Cash flows from financing activities¥-836 million
Cash and cash equivalents at end of period¥2,217 million
Full-year earnings forecastNet Sales ¥6,300 million (YoY +4.5%) / Operating profit ¥329 million (YoY -34.4%) / Ordinary income ¥361 million (YoY -33.6%) / Net income ¥248 million (YoY -38.1%)
Annual Dividend Forecast¥10 → ¥15(+50.0%)
Payout ratio34.0%
Depreciation and amortization¥179,977 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,728 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
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End5,791,555 shares
Treasury Shares at Period-End165,755 shares
Factors Behind Changes in Business PerformanceThe company worked to reduce costs, develop a multi-skilled workforce, develop and sell products that meet customer needs, win plant project orders by leveraging its short delivery times, expand sales channels and improve profit margins.
Items this document does not state (8)
Revision to Earnings ForecastShareholder Return PolicySegment revenueSegment profitRegional 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 company said it worked to reduce costs, develop a multi-skilled workforce, develop and sell products that meet customer needs, win plant project orders by leveraging its short delivery times, expand sales channels and improve profit margins during the fiscal year. Going forward, it will focus on responding to short delivery times, securing materials, increasing and streamlining production capacity, and developing and selling high-value-added products. It also referred to uncertainty over the outlook arising from factors including US-China tensions, US tariff policy, the situation between Russia and Ukraine, and the situation in the Middle East.

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 Ended February 2026 [Japanese GAAP] (Non-consolidated) | JMACS Japan Co.,Ltd. (5817) timely disclosure | Komori