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Earnings6232ACSL Ltd.Machinery

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of 2026, net sales increased 68.9% year on year, and the operating loss narrowed. Meanwhile, the ordinary loss and interim net loss attributable to owners of the parent widened, and the full-year earnings forecast was revised.

Worth reading
65In focus
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
68.9
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales1,648¥ millionYear on year +68.9%Progress 41.2%
Operating profit-375¥ million
Ordinary income-361¥ million
Net income attributable to owners of the parent-358¥ million

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−¥18.95
Financial position at period-end
Total assets6,095¥ million
of which net assets 2,962 ¥ millionEquity ratio 46.6%vs. prior year-end +17.5pt

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-441,060
Investment+2,354
Financials+1,293,818
Net change+855,112

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥2,885,103 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,000 million (YoY +53.9%)
Operating profit¥-1,360 million
Ordinary income¥-950 million
Profit attributable to owners of the parent¥-600 million
Net income per share−¥31.24
Revision to Earnings ForecastNet Sales Not disclosed → ¥4,000 million / Operating profit Not disclosed → ¥-1,360 million / Ordinary income Not disclosed → ¥-950 million / Profit attributable to owners of the parent Not disclosed → ¥-600 million
Annual Dividend Forecast¥0.00 → Not disclosed
Factors Behind Changes in Business Performance

Net sales in the North American business expanded significantly, and the company received a large order for small aerial vehicles for the Ministry of Defense. It is expanding its sales network, establishing a mass-production structure, and advancing research and development investment.

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 / Excluded 0 / Company name No applicable matters
Material subsequent eventsThe company sold one unlisted security on 31 July 2026 and plans to record a gain on sale of investment securities of ¥396,899 thousand in the third-quarter consolidated accounting period of the fiscal year ending December 2026.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥5,949 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥19,285 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End19,472,474 Shares
Treasury Shares at Period-End232 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥1,648 million (YoY +68.9%)
Operating profit¥-375 million
Ordinary income¥-361 million
Profit attributable to owners of the parent¥-358 million
Net income per share−¥18.95
Equity ratioEnd of the current fiscal period 46.6 / End of previous period 29.1
Total assets¥6,095 million
Net assets¥2,962 million
Cash flows from operating activities¥-441,060 thousand
Cash flows from investing activities¥2,354 thousand
Cash flows from financing activities¥1,293,818 thousand
Cash and cash equivalents at end of period¥2,885,103 thousand
Full-year earnings forecastNet Sales ¥4,000 million (YoY +53.9%) / Operating profit ¥-1,360 million / Ordinary income ¥-950 million / Profit attributable to owners of the parent ¥-600 million / Net income per share −¥31.24
Revision to Earnings ForecastNet Sales Not disclosed → ¥4,000 million / Operating profit Not disclosed → ¥-1,360 million / Ordinary income Not disclosed → ¥-950 million / Profit attributable to owners of the parent Not disclosed → ¥-600 million
Annual Dividend Forecast¥0.00 → Not disclosed
Depreciation and amortization¥19,285 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥5,949 thousand / Extraordinary loss Not disclosed
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 / Excluded 0 / Company name No applicable matters
Material subsequent eventsThe company sold one unlisted security on 31 July 2026 and plans to record a gain on sale of investment securities of ¥396,899 thousand in the third-quarter consolidated accounting period of the fiscal year ending December 2026.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End19,472,474 Shares
Treasury Shares at Period-End232 Shares
Factors Behind Changes in Business PerformanceNet sales in the North American business expanded significantly, and the company received a large order for small aerial vehicles for the Ministry of Defense. It is expanding its sales network, establishing a mass-production structure, and advancing research and development investment.
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss

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 explained that net sales in its North American business expanded significantly, it received a large order for small aerial vehicles for the Ministry of Defense, and it progressed with expanding its sales network and establishing a mass-production structure. It is also actively investing in research and development to support medium- to long-term growth.

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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | ACSL Ltd. (6232) timely disclosure | Komori