Komori
Earnings6232ACSL Ltd.Machinery

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, net sales declined 11.5% year on year, while the operating loss narrowed to ¥95 million. However, the ordinary loss and net loss attributable to owners of the parent widened from the same period of the previous year. The full-year earnings forecasts remain unchanged.

Worth reading
45Recurring
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
-11.5
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales619Millions of yenYear on year -11.5%Progress 15.5%
Operating profit-95Millions of yen
Ordinary income-72Millions of yen
Net income attributable to owners of the parent-73Millions of 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-¥3.94
Financial position at period-end
Total assets6,203Millions of yen
of which net assets 2,891 Millions of yenEquity ratio 44.8%vs. prior year-end +15.7pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,000 Millions of yen (YoY +53.9%)
Operating profit-1,360 Millions of yen
Ordinary income-650 Millions of yen
Net income-700 Millions of yen
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Net sales in the North American business increased, while net sales in defense and security and social infrastructure maintenance and management declined. Research and development expenses of ¥24.506 million were recorded.

Disclosure regarding the going concern assumption

No applicable matters

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 None (no material changes)
Depreciation and amortization¥9,552 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End19,125,796 shares
Treasury Shares at Period-End179 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales619 Millions of yen (YoY -11.5%)
Operating profit-95 Millions of yen
Ordinary income-72 Millions of yen
Profit attributable to owners of the parent-73 Millions of yen
Net income per share-¥3.94
Equity ratioEnd of the current fiscal period 44.8 / End of previous period 29.1
Total assets6,203 Millions of yen
Net assets2,891 Millions of yen
Full-year earnings forecastNet Sales 4,000 Millions of yen (YoY +53.9%) / Operating profit -1,360 Millions of yen / Ordinary income -650 Millions of yen / Net income -700 Millions of yen
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥9,552 thousand
Disclosure regarding the going concern assumptionNo applicable matters
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 None (no material changes)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End19,125,796 shares
Treasury Shares at Period-End179 shares
Factors Behind Changes in Business PerformanceNet sales in the North American business increased, while net sales in defense and security and social infrastructure maintenance and management declined. Research and development expenses of ¥24.506 million were recorded.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

The company identified higher net sales in its North American business and lower net sales in defense and security and social infrastructure maintenance and management as the main factors. It also stated that it recorded ¥24.506 million in research and development expenses.

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 Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | ACSL Ltd. (6232) timely disclosure | Komori