Komori

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

In the first half of the fiscal year ending March 2027, net sales increased 12.4% year on year and operating profit increased 222.8%, with the increases in revenue and profit expanding substantially. The full-year earnings forecast was revised, and the annual dividend forecast was increased to ¥34 from ¥30 for the previous fiscal year.

Worth reading
55In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
222.8
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales23,028¥ millionYear on year +12.4%Progress 48.7%
Operating profit3,203¥ millionYear on year +222.8%Progress 49.3%
Ordinary income3,178¥ millionYear on year +131.8%Progress 48.9%
Net income attributable to owners of the parent2,298¥ millionYear on year +51.3%Progress 48.9%

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¥47.77
Operating Margin13.9
Financial position at period-end
Total assets80,420¥ million
of which net assets 66,015 ¥ millionEquity ratio 79.7%vs. prior year-end +1.2pt

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.

Regional salesJapan Current interim period ¥11,117 million / Same quarter a year earlier ¥9,547 million / Taiwan Current interim period ¥1,525 million / Same quarter a year earlier ¥1,417 million / China Current interim period ¥2,643 million / Same quarter a year earlier ¥2,468 million / Other Asia and Oceania Current interim period ¥3,681 million / Same quarter a year earlier ¥3,258 million / Europe Current interim period ¥2,315 million / Same quarter a year earlier ¥2,228 million / North America Current interim period ¥962 million / Same quarter a year earlier ¥924 million / Other Current interim period ¥781 million / Same quarter a year earlier ¥634 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥47,300 million (YoY +12.7%)
Operating profit¥6,500 million (YoY +170.5%)
Ordinary income¥6,500 million (YoY +94.2%)
Net income¥4,700 million (YoY +133.9%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥47,300 million / Operating profit ¥6,500 million / Ordinary income ¥6,500 million / Net income ¥4,700 million
Annual Dividend Forecast30 Yen → 34 Yen
Factors Behind Changes in Business Performance

In addition to higher net sales, lower retirement benefit expenses and other factors contributed. Expanding demand and higher sales in AI and data center-related businesses, advanced semiconductor applications, and the transportation equipment and machinery industries contributed to the results.

Disclosure regarding the going concern assumption

No applicable items

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥14 million
Breakdown of extraordinary income (loss)Extraordinary income Customs duty refunds ¥28 million / Extraordinary loss Impairment loss ¥14 million
Depreciation and amortization¥1,573 million
Availability of Supplementary Financial Results MaterialsHeld
Availability of Financial Results BriefingWhether applicable Held / Subject person For institutional investors and analysts
Issued Shares at Period-End48,430,000
Treasury Shares at Period-End343,486
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¥23,028 million (YoY +12.4%)
Operating profit¥3,203 million (YoY +222.8%)
Ordinary income¥3,178 million (YoY +131.8%)
Profit attributable to owners of the parent¥2,298 million (YoY +51.3%)
Net income per share¥47.77
Operating Margin13.9
Equity ratioEnd of the current fiscal period 79.7 / End of previous period 78.5
Total assets¥80,420 million
Net assets¥66,015 million
Full-year earnings forecastNet Sales ¥47,300 million (YoY +12.7%) / Operating profit ¥6,500 million (YoY +170.5%) / Ordinary income ¥6,500 million (YoY +94.2%) / Net income ¥4,700 million (YoY +133.9%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥47,300 million / Operating profit ¥6,500 million / Ordinary income ¥6,500 million / Net income ¥4,700 million
Annual Dividend Forecast30 Yen → 34 Yen
Regional salesJapan Current interim period ¥11,117 million / Same quarter a year earlier ¥9,547 million / Taiwan Current interim period ¥1,525 million / Same quarter a year earlier ¥1,417 million / China Current interim period ¥2,643 million / Same quarter a year earlier ¥2,468 million / Other Asia and Oceania Current interim period ¥3,681 million / Same quarter a year earlier ¥3,258 million / Europe Current interim period ¥2,315 million / Same quarter a year earlier ¥2,228 million / North America Current interim period ¥962 million / Same quarter a year earlier ¥924 million / Other Current interim period ¥781 million / Same quarter a year earlier ¥634 million
Depreciation and amortization¥1,573 million
Impairment loss¥14 million
Breakdown of extraordinary income (loss)Extraordinary income Customs duty refunds ¥28 million / Extraordinary loss Impairment loss ¥14 million
Disclosure regarding the going concern assumptionNo applicable items
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsHeld
Availability of Financial Results BriefingWhether applicable Held / Subject person For institutional investors and analysts
Issued Shares at Period-End48,430,000
Treasury Shares at Period-End343,486
Factors Behind Changes in Business PerformanceIn addition to higher net sales, lower retirement benefit expenses and other factors contributed. Expanding demand and higher sales in AI and data center-related businesses, advanced semiconductor applications, and the transportation equipment and machinery industries contributed to the results.
Items this document does not state (10)
Cash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlogMaterial 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.

Profit increased due to higher net sales and factors including lower retirement benefit expenses. Net sales increased against a backdrop of expanding demand related to AI and data centers and for advanced semiconductor applications.

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 Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) | Asahi Diamond Industrial Co.,Ltd. (6140) timely disclosure | Komori