Komori
Earnings6166NAKAMURA CHOUKOU CO.,LTD.Machinery

Financial Results for the Fiscal Year Ending March 2026 (Japanese GAAP) (Consolidated)

For the fiscal year ending March 2026, revenue increased, while operating results deteriorated from a profit to an operating loss. Net income attributable to owners of the parent returned to profitability due to extraordinary gains, including gains related to international arbitration and the gain on the sale of shares in 日本ノズル株式会社. For the fiscal year ending March 2027, however, revenue and profits are expected to decline substantially because 日本ノズル株式会社 will be excluded from the scope of consolidation.

Worth reading
71In focus
Scored from 4 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-163
¥ million (operating loss)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 April 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales2,768million yenYear on year +4.8%Progress 212.9%
Operating profit-163million yen
Ordinary income-137million yen
Net income attributable to owners of the parent276million yen

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¥25.07
Operating Margin-5.9%
Financial position at period-end
Total assets1,711million yen
of which net assets 1,098 million yenEquity ratio 63.9%vs. prior year-end +48.8pt

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+394
Investment+1,669
Financials-2,298
Net change-235

Stacked from zero: upward is an increase in cash, downward a decrease (in million yen).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 period1,083 million yen
Segment revenueSpecialized Precision Equipment Business 741 million yen (YoY +4.8%), Spinnerets for Synthetic Fibers Business 1,782 million yen (YoY +6.1%), D-Next Business 230 million yen (YoY -5.3%), Materials Science Business 12 million yen (YoY +30.6%)
Segment profitSpecialized Precision Equipment Business -38 million yen, Spinnerets for Synthetic Fibers Business 51 million yen (YoY -65.0%), D-Next Business -111 million yen, Materials Science Business -83 million yen
Regional sales1,393,539 thousand yen, 1,001,575 thousand yen, 19,404 thousand yen, 199,844 thousand yen, 37,095 thousand yen, 116,626 thousand yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales1,300 million yen (YoY -53.0%)
Operating profit-160 million yen
Ordinary income-160 million yen
Net income-230 million yen
Annual Dividend Forecast5 yen → 0 yen(-100.0%)
Payout ratio19.9%
Factors Behind Changes in Business Performance

Sales in the Special Precision Equipment Business were sluggish due to higher U.S. tariffs on automobiles and the stagnation of the Chinese economy, while sales in the D-Next Business were sluggish due to weak conditions in the semiconductor and power semiconductor markets. Profit margins in the Spinnerets for Synthetic Fibers Business declined because of higher raw material prices, outsourcing costs and labor costs. Net income increased due to extraordinary gains related to international arbitration and the gain on the sale of shares in 日本ノズル株式会社.

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name 日本ノズル株式会社
Material subsequent eventsThe company plans to implement a company split, effective 1 April 2026, under which the Materials Science Business will be transferred to its wholly owned subsidiary Zeo Next株式会社 by means of an absorption-type company split.
Impairment loss20,361 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 207,097 thousand yen, Gain on reversal of subscription rights to shares 4,918 thousand yen, Gain on sale of shares in an affiliated company 220,712 thousand yen / Extraordinary loss Loss on Disposal of Fixed Assets 25 thousand yen, Impairment Losses 20,361 thousand yen, Business structural reform costs 300 thousand yen, Litigation-Related Costs 13,687 thousand yen
Depreciation and amortization217,649 thousand yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End11,020,900 Shares
Treasury Shares at Period-End1 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2025–31 March 2026
Net Sales2,768 million yen (YoY +4.8%)
Operating profit-163 million yen
Ordinary income-137 million yen
Profit attributable to owners of the parent276 million yen
Net income per share¥25.07
Operating Margin-5.9%
Equity ratioEnd of the current fiscal period 63.9% / End of previous period 15.1%
Total assets1,711 million yen
Net assets1,098 million yen
Cash flows from operating activities394 million yen
Cash flows from investing activities1,669 million yen
Cash flows from financing activities-2,298 million yen
Cash and cash equivalents at end of period1,083 million yen
Full-year earnings forecastNet Sales 1,300 million yen (YoY -53.0%) / Operating profit -160 million yen / Ordinary income -160 million yen / Net income -230 million yen
Annual Dividend Forecast5 yen → 0 yen(-100.0%)
Payout ratio19.9%
Segment revenueSpecialized Precision Equipment Business 741 million yen (YoY +4.8%), Spinnerets for Synthetic Fibers Business 1,782 million yen (YoY +6.1%), D-Next Business 230 million yen (YoY -5.3%), Materials Science Business 12 million yen (YoY +30.6%)
Segment profitSpecialized Precision Equipment Business -38 million yen, Spinnerets for Synthetic Fibers Business 51 million yen (YoY -65.0%), D-Next Business -111 million yen, Materials Science Business -83 million yen
Regional sales1,393,539 thousand yen, 1,001,575 thousand yen, 19,404 thousand yen, 199,844 thousand yen, 37,095 thousand yen, 116,626 thousand yen
Depreciation and amortization217,649 thousand yen
Impairment loss20,361 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 207,097 thousand yen, Gain on reversal of subscription rights to shares 4,918 thousand yen, Gain on sale of shares in an affiliated company 220,712 thousand yen / Extraordinary loss Loss on Disposal of Fixed Assets 25 thousand yen, Impairment Losses 20,361 thousand yen, Business structural reform costs 300 thousand yen, Litigation-Related Costs 13,687 thousand yen
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name 日本ノズル株式会社
Material subsequent eventsThe company plans to implement a company split, effective 1 April 2026, under which the Materials Science Business will be transferred to its wholly owned subsidiary Zeo Next株式会社 by means of an absorption-type company split.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End11,020,900 Shares
Treasury Shares at Period-End1 Shares
Factors Behind Changes in Business PerformanceSales in the Special Precision Equipment Business were sluggish due to higher U.S. tariffs on automobiles and the stagnation of the Chinese economy, while sales in the D-Next Business were sluggish due to weak conditions in the semiconductor and power semiconductor markets. Profit margins in the Spinnerets for Synthetic Fibers Business declined because of higher raw material prices, outsourcing costs and labor costs. Net income increased due to extraordinary gains related to international arbitration and the gain on the sale of shares in 日本ノズル株式会社.
Items this document does not state (3)
Revision to Earnings ForecastShareholder Return PolicyOrders 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.

Sales in the Special Precision Equipment Business were sluggish due to higher U.S. tariffs on automobiles and the stagnation of the Chinese economy, while sales in the D-Next Business were sluggish amid weak conditions in the semiconductor and power semiconductor markets. Profit margins in the Spinnerets for Synthetic Fibers Business declined due to higher raw material prices, outsourcing costs and labor costs. The return to net profitability was attributable to extraordinary gains related to international arbitration with Jiangsu San Chao and the gain on the sale of all shares in 日本ノズル株式会社.

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Financial Results for the Fiscal Year Ending March 2026 (Japanese GAAP) (Consolidated) | NAKAMURA CHOUKOU CO.,LTD. (6166) timely disclosure | Komori