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Financial results presentation6157NS TOOL CO.,LTD.Machinery

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027

In the first quarter of the fiscal year ending March 2027, revenue increased 27.0% year on year and operating profit increased 84.6%, resulting in substantial increases in both revenue and profit. For the full year, however, operating profit is expected to decrease 40.3% from the previous fiscal year, due mainly to higher tungsten prices and other factors.

Worth reading
53Recurring
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
84.6
Year-on-year change in operating profit (%)
Wording
Avoiding a definitive answer
How definitive the wording is.

Contents of this document

Financial results presentationFirst quarter of the fiscal year ending March 202710 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,878 million+27.0%
Operating profit¥721 million+84.6%
Ordinary income¥741 million+85.6%
Net income¥516 million+97.1%
Selling, general and administrative expenses¥851 million
Gross Profit Margin
Rate54.7%
Year-on-year change (points)Up 0.7 percentage points
Operating profit margin
Rate25.1%
Year-on-year change (points)Up 7.9 percentage points
Results for the three months of the current quarterRevenue: ¥2,878 million; operating profit: ¥721 million; ordinary profit: ¥741 million; quarterly net profit: ¥516 million.
Full-year earnings forecast
Net Sales
¥10,570 million
Operating profit
¥1,170 million
Ordinary income
¥1,180 million
Net income for the current fiscal year
¥780 million
Capital expenditures
¥957 million
Depreciation and amortization
¥659 million
EPS
¥33.16
Dividend per share
¥30
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales27.2%
Operating profit61.7%
Ordinary income62.8%
Net income for the current fiscal year66.3%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Capital investment is progressing as planned.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Increase in domestic revenueUp ¥346 million
  • Increase in overseas salesUp ¥265 million
  • Increase in total revenueUp ¥612 million
  • Increase in cost of salesUp ¥262 million
  • Increase in selling, general and administrative expensesUp ¥18 million
  • Increase in operating profitUp ¥330 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • Tungsten prices are assumed to remain at elevated levels.
  • Price revisions are scheduled to be implemented for orders received from August.
  • Front-loaded demand ahead of the price revisions is expected in the first half, followed by a decline in sales volume in the second half as demand subsides.
New initiatives
  • MSUS340S, a 3-flute square end mill for machining stainless steel with automatic lathes, launched in June 2026
  • MSUS440N, a high-efficiency square end mill with chipbreakers for SUS and titanium
  • AL3D-345N, a 3-flute, 3x flute-length high-efficiency square end mill with chipbreakers for aluminum
  • Introduction of new equipment to increase production and ongoing replacement of production equipment
  • Price revisions for orders received from August
Key KPIsA metric the company considers important as a management benchmark.
  • Small-diameter product ratio80.4 %
    Year on year against the same period last yearUp 1.1 percentage points
  • Overseas revenue ratio36.7 %
    Year on year against the same period last yearUp 1.9 points
Financial targets
ROE (actual for the fiscal year ended March 2026): 8.0%. Target: Not disclosed.
Number of employees
Number of Employees370 people
Change during the period0.0%
Capital expenditures
¥107 million
Annual Dividend
Annual dividend per share¥30
BreakdownInterim: ¥15.0; year-end: ¥15.0
Payout ratio
90.5% (earnings forecast for the fiscal year ending March 2027)
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredFirst quarter of the fiscal year ending March 2027
Net Sales¥2,878 million (YoY +27.0%)
Operating profit¥721 million (YoY +84.6%)
Ordinary income¥741 million (YoY +85.6%)
Net income¥516 million (YoY +97.1%)
Gross Profit MarginRate 54.7% / Year-on-year change (points) Up 0.7 percentage points
Operating profit marginRate 25.1% / Year-on-year change (points) Up 7.9 percentage points
Selling, general and administrative expenses¥851 million
Results for the three months of the current quarterRevenue: ¥2,878 million; operating profit: ¥721 million; ordinary profit: ¥741 million; quarterly net profit: ¥516 million.
Full-year earnings forecastNet Sales ¥10,570 million / Operating profit ¥1,170 million / Ordinary income ¥1,180 million / Net income for the current fiscal year ¥780 million / Capital expenditures ¥957 million / Depreciation and amortization ¥659 million / EPS ¥33.16 / Dividend per share ¥30
Progress against full-year forecastNet Sales 27.2% / Operating profit 61.7% / Ordinary income 62.8% / Net income for the current fiscal year 66.3%
Self-assessment against the planCapital investment is progressing as planned.
Breakdown of Factors Affecting the ChangeFactors Increase in domestic revenue / Amount Up ¥346 million, Factors Increase in overseas sales / Amount Up ¥265 million, Factors Increase in total revenue / Amount Up ¥612 million, Factors Increase in cost of sales / Amount Up ¥262 million, Factors Increase in selling, general and administrative expenses / Amount Up ¥18 million, Factors Increase in operating profit / Amount Up ¥330 million
Key KPIsIndicator name Small-diameter product ratio / Value 80.4 % / Year on year against the same period last year Up 1.1 percentage points, Indicator name Overseas revenue ratio / Value 36.7 % / Year on year against the same period last year Up 1.9 points
Number of employeesNumber of Employees 370 people / Change during the period 0.0%
Assumptions Underlying the Business OutlookTungsten prices are assumed to remain at elevated levels., Price revisions are scheduled to be implemented for orders received from August., Front-loaded demand ahead of the price revisions is expected in the first half, followed by a decline in sales volume in the second half as demand subsides.
Financial targetsROE (actual for the fiscal year ended March 2026): 8.0%. Target: Not disclosed.
Annual DividendAnnual dividend per share ¥30 / Breakdown Interim: ¥15.0; year-end: ¥15.0
Payout ratio90.5% (earnings forecast for the fiscal year ending March 2027)
Capital expenditures¥107 million
New initiativesMSUS340S, a 3-flute square end mill for machining stainless steel with automatic lathes, launched in June 2026, MSUS440N, a high-efficiency square end mill with chipbreakers for SUS and titanium, AL3D-345N, a 3-flute, 3x flute-length high-efficiency square end mill with chipbreakers for aluminum, Introduction of new equipment to increase production and ongoing replacement of production equipment, Price revisions for orders received from August
Items this document does not state (9)
Segment resultsUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsAcquisition of treasury sharesOrders received and order backlogMarket Size / ShareKey points of the Q&A

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.

In Japan, semiconductor- and electronic component-related businesses performed well, driven mainly by AI-related demand from data centers. Overseas, increased orders for optical and sensor-related products in Greater China, as well as inventory build-ups amid concerns about tight supply and demand for cemented carbide materials, contributed to the increase in revenue. The increase in cost of sales was contained through production scale effects from higher output and cost reductions, while selling, general and administrative expenses were also controlled. The full-year forecast incorporates higher material costs resulting from tungsten prices remaining at elevated levels, front-loaded demand ahead of the price revisions scheduled to take effect in August, and a subsequent decline in demand in the second half.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 | NS TOOL CO.,LTD. (6157) timely disclosure | Komori