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Earnings5945Tenryu Saw Mfg.Co.,Ltd.Construction and Materials

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

In the first quarter, net sales increased 7.5% year on year, while operating profit declined 10.7% due to higher raw material and resource prices. The full-year earnings forecast was revised because the Company expects to record an extraordinary loss of ¥1,157 million in connection with the transfer of fixed assets.

Worth reading
43Recurring
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
1157
Millions of yen
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales3,552Millions of yenYear on year +7.5%Progress 25.4%
Operating profit407Millions of yenYear on year -10.7%Progress 22.4%
Ordinary income676Millions of yenYear on year +6.6%Progress 31.9%
Net income attributable to owners of the parent470Millions of yenYear on year +6.5%Progress 70.1%

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¥52.66
Financial position at period-end
Total assets44,129Millions of yen
of which net assets 39,578 Millions of yenEquity ratio 89.7%vs. prior year-end -1.4pt

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 revenueJapan 2,722 Millions of yen (YoY +4.7%), China 1,323 Millions of yen (YoY +8.4%), Asia 447 Millions of yen (YoY -8.4%), Americas 407 Millions of yen (YoY -1.4%), Europe 239 Millions of yen (YoY +51.0%)
Segment profitJapan 171 Millions of yen (YoY +68.1%), China 186 Millions of yen (YoY -13.1%), Asia -13 Millions of yen, Americas 11 Millions of yen (YoY -45.1%), Europe 12 Millions of yen (YoY +149.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales14,000 (YoY +3.9%)
Operating profit1,820 (YoY +4.9%)
Ordinary income2,120 (YoY -3.2%)
Net income670 (YoY -55.8%)
Revision to Earnings ForecastNot disclosed → Second quarter (cumulative) Net Sales 6,700 (YoY -0.8%) / Operating profit 800 (YoY -13.8%) / Ordinary income 1,020 (YoY -17.7%) / Net income -285 / Full year Net Sales 14,000 (YoY +3.9%) / Operating profit 1,820 (YoY +4.9%) / Ordinary income 2,120 (YoY -3.2%) / Net income 670 (YoY -55.8%)
Annual Dividend Forecast¥85 → ¥83(-2.4%)
Factors Behind Changes in Business Performance

Net sales increased against a backdrop of solid demand for circular saws for housing materials. Operating profit declined due to higher raw material and resource prices, while ordinary profit and net income increased due to the impact of foreign exchange rates and higher financial income, among other factors.

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 consolidationAdded: 0 companies; excluded: 0 companies
Material subsequent eventsA resolution was passed to dispose of 14,400 treasury shares as restricted stock compensation on 7 August 2026, and to transfer fixed assets. The Company plans to record a ¥1,157 million loss on sale of fixed assets in the cumulative consolidated period for the second quarter of the fiscal year ending March 2027 as a result of the transfer of fixed assets.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥89 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,360 thousand
Depreciation and amortization¥248,330 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no eligible attendees)
Issued Shares at Period-End11,147,634 Shares
Treasury Shares at Period-End2,215,804 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 Sales3,552 Millions of yen (YoY +7.5%)
Operating profit407 Millions of yen (YoY -10.7%)
Ordinary income676 Millions of yen (YoY +6.6%)
Profit attributable to owners of the parent470 Millions of yen (YoY +6.5%)
Net income per share¥52.66
Equity ratioEnd of the current fiscal period 89.7 / End of previous period 91.1
Total assets44,129 Millions of yen
Net assets39,578 Millions of yen
Full-year earnings forecastNet Sales 14,000 (YoY +3.9%) / Operating profit 1,820 (YoY +4.9%) / Ordinary income 2,120 (YoY -3.2%) / Net income 670 (YoY -55.8%)
Revision to Earnings ForecastNot disclosed → Second quarter (cumulative) Net Sales 6,700 (YoY -0.8%) / Operating profit 800 (YoY -13.8%) / Ordinary income 1,020 (YoY -17.7%) / Net income -285 / Full year Net Sales 14,000 (YoY +3.9%) / Operating profit 1,820 (YoY +4.9%) / Ordinary income 2,120 (YoY -3.2%) / Net income 670 (YoY -55.8%)
Annual Dividend Forecast¥85 → ¥83(-2.4%)
Segment revenueJapan 2,722 Millions of yen (YoY +4.7%), China 1,323 Millions of yen (YoY +8.4%), Asia 447 Millions of yen (YoY -8.4%), Americas 407 Millions of yen (YoY -1.4%), Europe 239 Millions of yen (YoY +51.0%)
Segment profitJapan 171 Millions of yen (YoY +68.1%), China 186 Millions of yen (YoY -13.1%), Asia -13 Millions of yen, Americas 11 Millions of yen (YoY -45.1%), Europe 12 Millions of yen (YoY +149.3%)
Depreciation and amortization¥248,330 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥89 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,360 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
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Material subsequent eventsA resolution was passed to dispose of 14,400 treasury shares as restricted stock compensation on 7 August 2026, and to transfer fixed assets. The Company plans to record a ¥1,157 million loss on sale of fixed assets in the cumulative consolidated period for the second quarter of the fiscal year ending March 2027 as a result of the transfer of fixed assets.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no eligible attendees)
Issued Shares at Period-End11,147,634 Shares
Treasury Shares at Period-End2,215,804 Shares
Factors Behind Changes in Business PerformanceNet sales increased against a backdrop of solid demand for circular saws for housing materials. Operating profit declined due to higher raw material and resource prices, while ordinary profit and net income increased due to the impact of foreign exchange rates and higher financial income, among other factors.
Items this document does not state (10)
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 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.

The Company expects to record an extraordinary loss in connection with the transfer of fixed assets during the second quarter (six-month interim period). The transfer of fixed assets is intended to improve capital efficiency.

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Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | Tenryu Saw Mfg.Co.,Ltd. (5945) timely disclosure | Komori