Worth reading
58In focus
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
15.4
% (year-on-year decrease in operating income)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025 to 31 December 2025ConsolidatedIFRSNet Sales294,984¥ millionYear on year +7.3%Progress 67.0%
Operating profit26,506¥ millionYear on year -15.4%Progress 57.6%
Ordinary income27,170¥ millionYear on year -15.9%
Net income attributable to owners of the parent18,186¥ millionYear on year -10.7%Progress 56.8%
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 share57.23円
Financial position at period-end
Total assets745,671¥ million
of which net assets 530,552 ¥ millionEquity ratio 70.5%vs. prior year-end -9.4pt
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.
Cash inflows and outflows
Operating+29,693
Investment-21,669
Financials+13,252
Net change+21,276
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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 period¥130,383 million
Segment revenueMetalworking machinery ¥222,459 million (YoY -2.1%), 金属工作機械 ¥63,204 million (YoY +35.4%), Other ¥9,320 million (YoY +881.2%)
Segment profitMetalworking machinery ¥20,648 million (YoY -17.2%), 金属工作機械 ¥6,399 million (YoY +37.8%), Other ¥-541 million
Regional sales¥107,954 million (YoY +7.2%), ¥187,029 million (YoY +7.4%), ¥82,372 million (YoY +6.7%), ¥57,325 million (YoY -4.2%), ¥47,331 million (YoY +27.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥440,000 million (YoY +10.9%)
Operating profit¥46,000 million (YoY -6.3%)
Ordinary incomeNot disclosed
Net income¥32,000 million (YoY -1.2%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥62 → ¥62（0.0%）
Factors Behind Changes in Business Performance
M&Aにより取得した事業の寄与とAI普及を背景としたデータセンター向け投資が売上を下支えした一方、検収遅れ、米国関税、人件費上昇が営業利益を押し下げた。
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 Not disclosed
Changes in the scope of consolidationNew Number of companies 13 / Company name 株式会社エイチアンドエフ and 4 subsidiaries, ビアメカニクス株式会社 and 7 subsidiaries / Excluded Number of companies 0 / Company name No
Depreciation and amortization¥15,799 million
Orders received and order backlogOrders received ¥319,658 million / Order backlog ¥216,593 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person For securities analysts and institutional investors
Issued Shares at Period-End328,173,017 shares
Treasury Shares at Period-End15,276,089 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025 to 31 December 2025 |
| Net Sales | ¥294,984 million (YoY +7.3%) |
| Operating profit | ¥26,506 million (YoY -15.4%) |
| Ordinary income | ¥27,170 million (YoY -15.9%) |
| Profit attributable to owners of the parent | ¥18,186 million (YoY -10.7%) |
| Net income per share | 57.23円 |
| Equity ratio | End of the current fiscal period 70.5 / End of previous period 79.9 |
| Total assets | ¥745,671 million |
| Net assets | ¥530,552 million |
| Cash flows from operating activities | ¥29,693 million |
| Cash flows from investing activities | ¥-21,669 million |
| Cash flows from financing activities | ¥13,252 million |
| Cash and cash equivalents at end of period | ¥130,383 million |
| Full-year earnings forecast | Net Sales ¥440,000 million (YoY +10.9%) / Operating profit ¥46,000 million (YoY -6.3%) / Ordinary income Not disclosed / Net income ¥32,000 million (YoY -1.2%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥62 → ¥62（0.0%） |
| Segment revenue | Metalworking machinery ¥222,459 million (YoY -2.1%), 金属工作機械 ¥63,204 million (YoY +35.4%), Other ¥9,320 million (YoY +881.2%) |
| Segment profit | Metalworking machinery ¥20,648 million (YoY -17.2%), 金属工作機械 ¥6,399 million (YoY +37.8%), Other ¥-541 million |
| Regional sales | ¥107,954 million (YoY +7.2%), ¥187,029 million (YoY +7.4%), ¥82,372 million (YoY +6.7%), ¥57,325 million (YoY -4.2%), ¥47,331 million (YoY +27.6%) |
| Orders received and order backlog | Orders received ¥319,658 million / Order backlog ¥216,593 million |
| Depreciation and amortization | ¥15,799 million |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New Number of companies 13 / Company name 株式会社エイチアンドエフ and 4 subsidiaries, ビアメカニクス株式会社 and 7 subsidiaries / Excluded Number of companies 0 / Company name No |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Whether applicable Available / Subject person For securities analysts and institutional investors |
| Issued Shares at Period-End | 328,173,017 shares |
| Treasury Shares at Period-End | 15,276,089 shares |
| Factors Behind Changes in Business Performance | M&Aにより取得した事業の寄与とAI普及を背景としたデータセンター向け投資が売上を下支えした一方、検収遅れ、米国関税、人件費上昇が営業利益を押し下げた。 |
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyImpairment lossBreakdown of extraordinary income (loss)Material 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.M&Aにより取得した事業の寄与と、AIの普及拡大を背景としたデータセンター向け投資が売上を下支えした。一方、既存事業では検収の遅れにより売上計上が停滞し、米国の関税影響や欧米を中心とした人件費の上昇が営業利益に影響した。
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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