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Results briefing materials6157NS TOOL CO.,LTD.Machinery

Overview of Financial Results for the Second Quarter of the Fiscal Year Ending March 2027

In the first half of the fiscal year ending March 2027, revenue and profit increased substantially, driven by demand from the semiconductor and data center markets and advance orders, prompting an upward revision to the full-year forecast. For the second half, however, the company expects higher raw material prices to weigh on results and forecasts full-year profit below the previous fiscal year's actual result.

Worth reading
76Important
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
580
¥ million (increase from the previous full-year operating profit forecast)
Wording
Conditional
How definitive the wording is.

Contents of this document

Results briefing materialsSecond quarter of the fiscal year ending March 20279 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥5,660 million+23.3%
Operating profit¥1,348 million+77.1%
Ordinary income¥1,405 million+79.4%
Net income¥1,012 million+86.1%
Gross Profit Margin55.3 %
Operating profit margin23.8 %
Selling, general and administrative expenses¥1,781 million
Full-year earnings forecast
Net Sales
¥11,100 million
Operating profit
¥1,750 million
Ordinary income
¥1,830 million
Net income for the current fiscal year
¥1,230 million
Capital expenditures
¥636 million
Depreciation and amortization
¥619 million
EPS
¥52.28
Annual Dividend
¥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 Sales51 %
Operating profit77.1 %
Ordinary income76.8 %
Net income for the current fiscal year82.3 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress exceeding the previous full-year forecast
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Increase in domestic sales¥524 million
  • Increase in overseas sales¥545 million
  • Increase in total revenue¥1,069 million
  • Increase in costs of sales¥365 million
  • Higher SG&A expenses¥117 million
  • Increase in operating profit¥587 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Market conditions in the second half are expected to remain firm. While underlying demand related to AI and data centers is solid, the impact on costs from persistently high material prices is expected to intensify. Numerical assumptions: Not disclosed.
New initiatives
  • High-hardness steel thread mill “MHTM” scheduled for launch this winter
  • End mills for aluminum machining, “AL4D-3” and “AL5D-3,” scheduled for launch this winter
Key KPIsA metric the company considers important as a management benchmark.
  • Overseas revenue ratio38.1 %
    Year on year against the same period last year+3.0 percentage points
  • Small-diameter product ratio79.9 %
    Year on year against the same period last yearFlat
  • Equity ratio90 %
Number of employees
Number of Employees364 people
Change during the period1.4% year on year
Capital expenditures
¥178 million cumulative 2Q results
Annual Dividend
Annual¥30
Interim¥15
End of period¥15
Payout ratio
57.4 %
Contents of this document
ItemDetails
Document typeResults briefing materials
Fiscal Period CoveredSecond quarter of the fiscal year ending March 2027
Net Sales¥5,660 million (YoY +23.3%)
Operating profit¥1,348 million (YoY +77.1%)
Ordinary income¥1,405 million (YoY +79.4%)
Net income¥1,012 million (YoY +86.1%)
Gross Profit Margin55.3 %
Operating profit margin23.8 %
Selling, general and administrative expenses¥1,781 million
Full-year earnings forecastNet Sales ¥11,100 million / Operating profit ¥1,750 million / Ordinary income ¥1,830 million / Net income for the current fiscal year ¥1,230 million / Capital expenditures ¥636 million / Depreciation and amortization ¥619 million / EPS ¥52.28 / Annual Dividend ¥30
Progress against full-year forecastNet Sales 51 % / Operating profit 77.1 % / Ordinary income 76.8 % / Net income for the current fiscal year 82.3 %
Self-assessment against the planProgress exceeding the previous full-year forecast
Breakdown of Factors Affecting the ChangeIncrease in domestic sales ¥524 million, Increase in overseas sales ¥545 million, Increase in total revenue ¥1,069 million, Increase in costs of sales ¥365 million, Higher SG&A expenses ¥117 million, Increase in operating profit ¥587 million
Key KPIsIndicator name Overseas revenue ratio / Value 38.1 % / Year on year against the same period last year +3.0 percentage points, Indicator name Small-diameter product ratio / Value 79.9 % / Year on year against the same period last year Flat, Indicator name Equity ratio / Value 90 % / Year on year against the same period last year Not disclosed
Number of employeesNumber of Employees 364 people / Change during the period 1.4% year on year
Assumptions Underlying the Business OutlookMarket conditions in the second half are expected to remain firm. While underlying demand related to AI and data centers is solid, the impact on costs from persistently high material prices is expected to intensify. Numerical assumptions: Not disclosed.
Annual DividendAnnual ¥30 / Interim ¥15 / End of period ¥15
Payout ratio57.4 %
Capital expenditures¥178 million (cumulative 2Q results)
New initiativesHigh-hardness steel thread mill “MHTM” scheduled for launch this winter, End mills for aluminum machining, “AL4D-3” and “AL5D-3,” scheduled for launch this winter
Items this document does not state (11)
Results for the three months of the current quarterSegment resultsUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial 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.

Demand for semiconductors and data centers remained firm in Japan and overseas, while concerns over raw material supplies and advance orders ahead of price revisions also contributed. Cost of sales came in below plan because raw material inventories were secured early and production planning was carried out thoroughly. For the second half, the company expects persistently high material prices to have a greater impact on costs.

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