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

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

In the first quarter of the fiscal year ending February 2027, net sales increased 26.5% year on year and operating profit increased 238.8%, resulting in substantial increases in both sales and profit. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
32Immaterial
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
238.8
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 March 2026–31 May 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,647¥ millionYear on year +26.5%Progress 26.1%
Operating profit227¥ millionYear on year +238.8%Progress 69.0%
Ordinary income232¥ millionYear on year +215.6%Progress 64.3%
Net income attributable to owners of the parent161¥ millionYear on year +209.4%Progress 64.9%

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¥28.64
Financial position at period-end
Total assets10,103¥ million
of which net assets 5,724 ¥ millionEquity ratio 56.7%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.

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%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥15 → ¥15(0.0%)
Factors Behind Changes in Business Performance

The company captured substantial demand growth in the semiconductor industry and demand for capital investment at domestic factories and elsewhere. Orders for plant projects and FA and instrumentation cables remained firm, supported by its ability to accommodate short delivery times.

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
Depreciation and amortization¥43,398 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingEvent No / Subject person Not disclosed
Issued Shares at Period-End5,791,555 shares
Treasury Shares at Period-End165,755 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2026–31 May 2026
Net Sales¥1,647 million (YoY +26.5%)
Operating profit¥227 million (YoY +238.8%)
Ordinary income¥232 million (YoY +215.6%)
Profit attributable to owners of the parent¥161 million (YoY +209.4%)
Net income per share¥28.64
Equity ratioEnd of the current fiscal period 56.7 / End of previous period 55
Total assets¥10,103 million
Net assets¥5,724 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%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥15 → ¥15(0.0%)
Depreciation and amortization¥43,398 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 MaterialsNo
Availability of Financial Results BriefingEvent No / Subject person Not disclosed
Issued Shares at Period-End5,791,555 shares
Treasury Shares at Period-End165,755 shares
Factors Behind Changes in Business PerformanceThe company captured substantial demand growth in the semiconductor industry and demand for capital investment at domestic factories and elsewhere. Orders for plant projects and FA and instrumentation cables remained firm, supported by its ability to accommodate short delivery times.
Items this document does not state (15)
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 lossBreakdown of extraordinary income (loss)Changes 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.

The company captured substantial demand growth in the semiconductor industry and demand for capital investment at domestic factories and elsewhere. Orders for plant projects and FA and instrumentation cables remained firm, supported by its strength in short delivery times. The company also worked to reduce costs, develop multi-skilled workers, improve productivity, develop products and strengthen sales.

How to read this page

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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 First Quarter of the Fiscal Year Ending February 2027 [Japanese GAAP] (Non-consolidated) | JMACS Japan Co.,Ltd. (5817) timely disclosure | Komori