Komori
Results6101TSUGAMI CORPORATIONMachinery

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

For the six months ended September 2026, revenue increased 35.2% and operating profit increased 65.8%, with both revenue and profit reaching record highs. Based on the interim results, the full-year earnings forecast was revised, and the annual dividend forecast was raised from ¥98 to ¥122.

Worth reading
57In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
65.8
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 2026ConsolidatedIFRS
Net Sales81,207Millions of yenYear on year +35.2%Progress 50.8%
Operating profit25,220Millions of yenYear on year +65.8%Progress 52.5%
Ordinary income25,460Millions of yenYear on year +70.5%
Net income attributable to owners of the parent12,304Millions of yenYear on year +72.2%Progress 54.7%

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¥268.23
Financial position at period-end
Total assets165,226Millions of yen
of which net assets 119,610 Millions of yenEquity ratio 54.5%vs. prior year-end +2.5pt

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+14,444
Investment-1,749
Financials-6,436
Net change+6,259

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period48,582 Millions of yen
Segment revenueJapan 17,428 Millions of yen (YoY +33.7%), China 71,572 Millions of yen (YoY +40.2%), India 3,475 Millions of yen (YoY +33.2%), South Korea 874 Millions of yen (YoY +32.8%), Other 547 Millions of yen (YoY -16.2%)
Segment profitJapan 2,371 Millions of yen (YoY +274.8%), China 21,477 Millions of yen (YoY +55.1%), India 165 Millions of yen (YoY +287.9%), South Korea 10 Millions of yen (YoY -54.1%), Other 5 Millions of yen
Regional salesRegion China / Current fiscal year 65,731 Millions of yen / Same period of the previous year 47,946 Millions of yen, Region Asia / Current fiscal year 7,872 Millions of yen / Same period of the previous year 5,351 Millions of yen, Region United States / Current fiscal year 1,854 Millions of yen / Same period of the previous year 2,151 Millions of yen, Region Europe / Current fiscal year 1,874 Millions of yen / Same period of the previous year 1,444 Millions of yen, Region Overseas revenue / Current fiscal year 77,332 Millions of yen / Same period of the previous year 56,893 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales160,000 Millions of yen (YoY +23.9%)
Operating profit48,000 Millions of yen (YoY +33.0%)
Ordinary incomeNot disclosed
Net income22,500 Millions of yen (YoY +34.4%)
Revision to Earnings ForecastNet Sales Not disclosed → 160,000 Millions of yen / Operating profit Not disclosed → 48,000 Millions of yen / Ordinary income Not disclosed / Net income Not disclosed → 22,500 Millions of yen
Annual Dividend Forecast¥85 per share → ¥122 per share
Factors Behind Changes in Business Performance

Although uncertainty across the overall market cannot be ruled out, steady business progress at each location, led by the Chinese and Indian markets, resulted in record-high revenue and profit.

Disclosure regarding the going concern assumption

Not applicable

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 Not disclosed
Changes in the scope of consolidation0 additions, 0 exclusions (no material changes)
Material subsequent events1,500,000 treasury shares were cancelled on 27 October 2026. The total number of issued shares after the cancellation is 46,500,000.
Depreciation and amortization1,119 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts)
Issued Shares at Period-End48,000,000 shares
Treasury Shares at Period-End1,751,287 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales81,207 Millions of yen (YoY +35.2%)
Operating profit25,220 Millions of yen (YoY +65.8%)
Ordinary income25,460 Millions of yen (YoY +70.5%)
Profit attributable to owners of the parent12,304 Millions of yen (YoY +72.2%)
Net income per share¥268.23
Equity ratioEnd of the current fiscal period 54.5% / End of previous period 52.0%
Total assets165,226 Millions of yen
Net assets119,610 Millions of yen
Cash flows from operating activities14,444 Millions of yen
Cash flows from investing activities-1,749 Millions of yen
Cash flows from financing activities-6,436 Millions of yen
Cash and cash equivalents at end of period48,582 Millions of yen
Full-year earnings forecastNet Sales 160,000 Millions of yen (YoY +23.9%) / Operating profit 48,000 Millions of yen (YoY +33.0%) / Ordinary income Not disclosed / Net income 22,500 Millions of yen (YoY +34.4%)
Revision to Earnings ForecastNet Sales Not disclosed → 160,000 Millions of yen / Operating profit Not disclosed → 48,000 Millions of yen / Ordinary income Not disclosed / Net income Not disclosed → 22,500 Millions of yen
Annual Dividend Forecast¥85 per share → ¥122 per share
Segment revenueJapan 17,428 Millions of yen (YoY +33.7%), China 71,572 Millions of yen (YoY +40.2%), India 3,475 Millions of yen (YoY +33.2%), South Korea 874 Millions of yen (YoY +32.8%), Other 547 Millions of yen (YoY -16.2%)
Segment profitJapan 2,371 Millions of yen (YoY +274.8%), China 21,477 Millions of yen (YoY +55.1%), India 165 Millions of yen (YoY +287.9%), South Korea 10 Millions of yen (YoY -54.1%), Other 5 Millions of yen
Regional salesRegion China / Current fiscal year 65,731 Millions of yen / Same period of the previous year 47,946 Millions of yen, Region Asia / Current fiscal year 7,872 Millions of yen / Same period of the previous year 5,351 Millions of yen, Region United States / Current fiscal year 1,854 Millions of yen / Same period of the previous year 2,151 Millions of yen, Region Europe / Current fiscal year 1,874 Millions of yen / Same period of the previous year 1,444 Millions of yen, Region Overseas revenue / Current fiscal year 77,332 Millions of yen / Same period of the previous year 56,893 Millions of yen
Depreciation and amortization1,119 Millions of yen
Disclosure regarding the going concern assumptionNot applicable
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed
Changes in the scope of consolidation0 additions, 0 exclusions (no material changes)
Material subsequent events1,500,000 treasury shares were cancelled on 27 October 2026. The total number of issued shares after the cancellation is 46,500,000.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts)
Issued Shares at Period-End48,000,000 shares
Treasury Shares at Period-End1,751,287 shares
Factors Behind Changes in Business PerformanceAlthough uncertainty across the overall market cannot be ruled out, steady business progress at each location, led by the Chinese and Indian markets, resulted in record-high revenue and profit.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyOrders received and order backlogImpairment lossBreakdown of extraordinary income (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.

Although uncertainty across the overall market cannot be ruled out, this was the result of steadily advancing business at each location, led by the Chinese and Indian markets. The full-year earnings forecast was revised based on the interim results and other factors, and the dividend forecast was revised based on the full-year earnings forecast.

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 [IFRS] (Consolidated) | TSUGAMI CORPORATION (6101) timely disclosure | Komori