Worth reading
56In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales7,578million yenYear on year +12.2%Progress 48.9%
Operating profit850million yenYear on year -8.3%Progress 46.7%
Ordinary income1,154million yenYear on year -6.9%Progress 51.3%
Net income attributable to owners of the parent83million yenYear on year -90.1%
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¥9.31
Financial position at period-end
Total assets43,985million yen
of which net assets 39,762 million yenEquity ratio 90.4%vs. prior year-end -0.7pt
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.
Segment revenueJapan 5,763 million yen (YoY +7.0%), China 2,906 million yen (YoY +13.6%), Asia 937 million yen (YoY -0.4%), United States 871 million yen (YoY +8.2%), Europe 464 million yen (YoY +41.6%)
Segment profitJapan 365 million yen (YoY +25.3%), China 339 million yen (YoY -30.8%), Asia -13 million yen, United States 71 million yen (YoY +13.9%), Europe 33 million yen (YoY +106.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales15,500 million yen (YoY +15.0%)
Operating profit1,820 million yen (YoY +4.9%)
Ordinary income2,250 million yen (YoY +2.7%)
Profit attributable to owners of the parent1,040 million yen (YoY -31.4%)
Revision to Earnings ForecastNot disclosed → Net Sales 15,500 million yen (YoY +15.0%) / Operating profit 1,820 million yen (YoY +4.9%) / Ordinary income 2,250 million yen (YoY +2.7%) / Profit attributable to owners of the parent 1,040 million yen (YoY -31.4%)
Annual Dividend Forecast85 yen → 123 yen
Factors Behind Changes in Business Performance
Revenue increased on solid demand for carbide-tipped saws for housing materials. Operating profit declined due to higher raw material and resource prices, while ordinary profit declined due to the impact of foreign exchange and other factors. Interim net profit attributable to owners of the parent declined due to an extraordinary loss associated with the transfer of fixed assets and other factors.
Disclosure regarding the going concern assumption
None. The filing states, “There are no applicable matters.”
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNewly consolidated: 0 companies; excluded: 0 companies. No company names disclosed.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥256 thousand, Customs duty refunds ¥94,279 thousand / Extraordinary loss Loss on sale of non-current assets ¥1,160,431 thousand, Loss on Retirement of Fixed Assets ¥1,361 thousand
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End11,147,634
Treasury Shares at Period-End2,201,404
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | 7,578 million yen (YoY +12.2%) |
| Operating profit | 850 million yen (YoY -8.3%) |
| Ordinary income | 1,154 million yen (YoY -6.9%) |
| Profit attributable to owners of the parent | 83 million yen (YoY -90.1%) |
| Net income per share | ¥9.31 |
| Equity ratio | End of the current fiscal period 90.4 / End of previous period 91.1 |
| Total assets | 43,985 million yen |
| Net assets | 39,762 million yen |
| Full-year earnings forecast | Net Sales 15,500 million yen (YoY +15.0%) / Operating profit 1,820 million yen (YoY +4.9%) / Ordinary income 2,250 million yen (YoY +2.7%) / Profit attributable to owners of the parent 1,040 million yen (YoY -31.4%) |
| Revision to Earnings Forecast | Not disclosed → Net Sales 15,500 million yen (YoY +15.0%) / Operating profit 1,820 million yen (YoY +4.9%) / Ordinary income 2,250 million yen (YoY +2.7%) / Profit attributable to owners of the parent 1,040 million yen (YoY -31.4%) |
| Annual Dividend Forecast | 85 yen → 123 yen |
| Segment revenue | Japan 5,763 million yen (YoY +7.0%), China 2,906 million yen (YoY +13.6%), Asia 937 million yen (YoY -0.4%), United States 871 million yen (YoY +8.2%), Europe 464 million yen (YoY +41.6%) |
| Segment profit | Japan 365 million yen (YoY +25.3%), China 339 million yen (YoY -30.8%), Asia -13 million yen, United States 71 million yen (YoY +13.9%), Europe 33 million yen (YoY +106.7%) |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥256 thousand, Customs duty refunds ¥94,279 thousand / Extraordinary loss Loss on sale of non-current assets ¥1,160,431 thousand, Loss on Retirement of Fixed Assets ¥1,361 thousand |
| Disclosure regarding the going concern assumption | None. The filing states, “There are no applicable matters.” |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | Newly consolidated: 0 companies; excluded: 0 companies. No company names disclosed. |
| Availability of Supplementary Financial Results Materials | None |
| Availability of Financial Results Briefing | None |
| Issued Shares at Period-End | 11,147,634 |
| Treasury Shares at Period-End | 2,201,404 |
| Factors Behind Changes in Business Performance | Revenue increased on solid demand for carbide-tipped saws for housing materials. Operating profit declined due to higher raw material and resource prices, while ordinary profit declined due to the impact of foreign exchange and other factors. Interim net profit attributable to owners of the parent declined due to an extraordinary loss associated with the transfer of fixed assets and other factors. |
Items this document does not state (12)
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 backlogDepreciation and amortizationImpairment 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.Revenue increased due to solid demand for carbide-tipped saws for housing materials. Operating profit declined as raw material and resource prices rose, while the impact of foreign exchange and other factors also pushed down ordinary profit. Interim net profit attributable to owners of the parent fell sharply, mainly due to the recognition of an extraordinary loss associated with the transfer of fixed assets.
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.
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