Komori
Results5966KYOTO TOOL CO.,LTD.Construction and Materials

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

During the interim period, revenue exceeded the same period of the previous year, while operating profit, ordinary profit and interim net income attributable to owners of the parent declined. As the Company will transition to non-consolidated financial statements from the third quarter onward following the absorption-type merger of 2 consolidated subsidiaries, no consolidated full-year earnings forecast is provided.

Worth reading
36Immaterial
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
31.4
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales3,863¥ millionYear on year +2.6%
Operating profit201¥ millionYear on year -31.4%
Ordinary income224¥ millionYear on year -31.5%
Net income attributable to owners of the parent113¥ millionYear on year -21.6%

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.

Net income per share¥46.91
Financial position at period-end
Total assets16,238¥ million
of which net assets 12,974 ¥ millionEquity ratio 79.9%vs. prior year-end 0.0pt

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.

Segment revenueTools business ¥3,731 million (YoY +2.7%), Facilities management business ¥132 million (YoY +0.2%)
Segment profitTools business ¥105 million (YoY -48.5%), Facilities management business ¥96 million (YoY +7.3%)
Outlook and shareholder returns
Revision to Earnings ForecastNone
Annual Dividend Forecast85 yen → 80 yen
Factors Behind Changes in Business Performance

Sales to the general industrial market and sales through direct channels remained solid, while the Company was affected by higher procurement costs, soaring energy prices and preparations for the absorption-type merger.

Disclosure regarding the going concern assumption

None

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 consolidationNew 0 / Excluded 0 / Company name N/A
Material subsequent eventsEffective 1 October 2026, the Company completed the absorption-type merger of 北陸ケーティーツール株式会社 and 株式会社HI-TOOL. In addition, at a meeting of the Board of Directors held on 13 November 2026, the Company resolved to enter into a business partnership agreement with 株式会社Atom and to issue 3,688 stock acquisition rights through a third-party allotment.
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Item Loss on disposal and sale of property, plant and equipment / Amount ¥3,030 thousand
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End2,477,435
Treasury Shares at Period-End56,861
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥3,863 million (YoY +2.6%)
Operating profit¥201 million (YoY -31.4%)
Ordinary income¥224 million (YoY -31.5%)
Profit attributable to owners of the parent¥113 million (YoY -21.6%)
Net income per share¥46.91
Equity ratioEnd of the current fiscal period 79.9 / End of previous period 79.9
Total assets¥16,238 million
Net assets¥12,974 million
Revision to Earnings ForecastNone
Annual Dividend Forecast85 yen → 80 yen
Segment revenueTools business ¥3,731 million (YoY +2.7%), Facilities management business ¥132 million (YoY +0.2%)
Segment profitTools business ¥105 million (YoY -48.5%), Facilities management business ¥96 million (YoY +7.3%)
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Item Loss on disposal and sale of property, plant and equipment / Amount ¥3,030 thousand
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name N/A
Material subsequent eventsEffective 1 October 2026, the Company completed the absorption-type merger of 北陸ケーティーツール株式会社 and 株式会社HI-TOOL. In addition, at a meeting of the Board of Directors held on 13 November 2026, the Company resolved to enter into a business partnership agreement with 株式会社Atom and to issue 3,688 stock acquisition rights through a third-party allotment.
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End2,477,435
Treasury Shares at Period-End56,861
Factors Behind Changes in Business PerformanceSales to the general industrial market and sales through direct channels remained solid, while the Company was affected by higher procurement costs, soaring energy prices and preparations for the absorption-type merger.
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 periodFull-year earnings forecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogDepreciation and amortizationImpairment 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.

Sales to the general industrial market through distribution channels and sales through direct channels remained solid, while the Company was affected by higher procurement costs, soaring energy prices and preparations for the absorption-type merger.

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) | KYOTO TOOL CO.,LTD. (5966) timely disclosure | Komori