Komori
Results6165PUNCH INDUSTRY CO.,LTD.Machinery

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

For the interim period of the fiscal year ending March 2027, revenue, operating income and interim net income attributable to owners of the parent exceeded the same period of the previous year. The full-year earnings forecast and annual dividend forecast were revised upward, with the annual dividend forecast set at ¥20.30.

Worth reading
59In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
41.6
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 Sales23,172¥ millionYear on year +12.7%Progress 48.8%
Operating profit1,400¥ millionYear on year +41.6%Progress 51.9%
Ordinary income1,371¥ millionYear on year +32.5%Progress 51.7%
Net income attributable to owners of the parent811¥ millionYear on year +45.0%

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¥29.45
Financial position at period-end
Total assets36,412¥ million
of which net assets 25,336 ¥ millionEquity ratio 69.6%vs. prior year-end +2.3pt

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+1,327
Investment-536
Financials-1,105
Net change-314

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¥6,387 million
Regional sales¥6,125 million (YoY +14.9%), ¥13,419 million (YoY +9.7%), ¥1,303 million (YoY +29.0%), ¥2,325 million (YoY +17.1%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥47,500 million (YoY +12.8%)
Operating profit¥2,700 million (YoY +32.9%)
Ordinary income¥2,650 million (YoY +20.4%)
Profit attributable to owners of the parent¥1,400 million (YoY +64.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥47,500 million / Operating profit Not disclosed → ¥2,700 million / Ordinary income Not disclosed → ¥2,650 million / Profit attributable to owners of the parent Not disclosed → ¥1,400 million
Annual Dividend Forecast¥19.56 → ¥20.3
Factors Behind Changes in Business Performance

Recovery in orders following the rebuilding of the sales structure in Japan; strong performance in electronic components, semiconductors and related areas in China and expanded sales of重点 products; solid orders in Southeast Asia and India and the effect of PUNCH INDUSTRY SALES MALAYSIA SDN. BHD.; and participation in trade shows and strengthened relationships with distributors in Europe, the United States and other regions. Increases in raw material and procurement costs and selling, general and administrative expenses were covered by an improved cost ratio resulting from higher sales in Japan and higher operating rates.

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 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not applicable
Material subsequent eventsNot applicable.
Impairment loss¥59 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥11 million / Extraordinary loss Loss on disposal and sale of fixed assets ¥20 million, Impairment Losses ¥59 million
Depreciation and amortization¥640 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End27,622,400 shares
Treasury Shares at Period-End46,072 treasury shares
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¥23,172 million (YoY +12.7%)
Operating profit¥1,400 million (YoY +41.6%)
Ordinary income¥1,371 million (YoY +32.5%)
Profit attributable to owners of the parent¥811 million (YoY +45.0%)
Net income per share¥29.45
Equity ratioEnd of the current fiscal period 69.6 / End of previous period 67.3
Total assets¥36,412 million
Net assets¥25,336 million
Cash flows from operating activities¥1,327 million
Cash flows from investing activities¥-536 million
Cash flows from financing activities¥-1,105 million
Cash and cash equivalents at end of period¥6,387 million
Full-year earnings forecastNet Sales ¥47,500 million (YoY +12.8%) / Operating profit ¥2,700 million (YoY +32.9%) / Ordinary income ¥2,650 million (YoY +20.4%) / Profit attributable to owners of the parent ¥1,400 million (YoY +64.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥47,500 million / Operating profit Not disclosed → ¥2,700 million / Ordinary income Not disclosed → ¥2,650 million / Profit attributable to owners of the parent Not disclosed → ¥1,400 million
Annual Dividend Forecast¥19.56 → ¥20.3
Regional sales¥6,125 million (YoY +14.9%), ¥13,419 million (YoY +9.7%), ¥1,303 million (YoY +29.0%), ¥2,325 million (YoY +17.1%)
Depreciation and amortization¥640 million
Impairment loss¥59 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥11 million / Extraordinary loss Loss on disposal and sale of fixed assets ¥20 million, Impairment Losses ¥59 million
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 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not applicable
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End27,622,400 shares
Treasury Shares at Period-End46,072 treasury shares
Factors Behind Changes in Business PerformanceRecovery in orders following the rebuilding of the sales structure in Japan; strong performance in electronic components, semiconductors and related areas in China and expanded sales of重点 products; solid orders in Southeast Asia and India and the effect of PUNCH INDUSTRY SALES MALAYSIA SDN. BHD.; and participation in trade shows and strengthened relationships with distributors in Europe, the United States and other regions. Increases in raw material and procurement costs and selling, general and administrative expenses were covered by an improved cost ratio resulting from higher sales in Japan and higher operating rates.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlog

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.

Revenue increased due to the recovery in orders following the rebuilding of the sales structure in Japan, strong performance in electronic components, semiconductors and related areas in China together with expanded sales of重点 products, solid orders and the effect of making a company a consolidated subsidiary in Southeast Asia and India, and participation in trade shows and strengthened relationships with distributors in Europe, the United States and other regions. Although raw material and procurement costs and selling, general and administrative expenses increased, these were absorbed by higher sales in Japan and an improvement in the cost ratio resulting from higher operating rates.

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.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | PUNCH INDUSTRY CO.,LTD. (6165) timely disclosure | Komori