Komori
Earnings6233KLASS CorporationMachinery

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 (Japanese GAAP) (Consolidated)

During the interim period, net sales and operating profit exceeded the year-earlier levels, while ordinary profit and interim net income attributable to owners of the parent declined. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
36Immaterial
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
6.1
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales5,239¥ millionYear on year +6.1%Progress 47.6%
Operating profit267¥ millionYear on year +2.1%Progress 70.3%
Ordinary income223¥ millionYear on year -6.9%Progress 60.3%
Net income attributable to owners of the parent143¥ millionYear on year -16.7%Progress 60.9%

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¥27.67
Financial position at period-end
Total assets9,315¥ million
of which net assets 3,173 ¥ millionEquity ratio 34.1%vs. prior year-end +2.7pt

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.

Segment revenueProfessional ¥3,357,151 thousand (YoY -4.9%), Consumer ¥398,079 thousand (YoY -0.2%), Industry ¥992,385 thousand (YoY +46.1%), New Industry ¥492,303 thousand (YoY +49.1%)
Segment profitProfessional ¥-63,803 thousand, Consumer ¥8,982 thousand (YoY -42.8%), Industry ¥240,587 thousand (YoY +41.9%), New Industry ¥70,276 thousand (YoY +52.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,000 million (YoY +15.0%)
Operating profit¥380 million (YoY +42.0%)
Ordinary income¥370 million (YoY +47.6%)
Net income¥235 million (YoY +36.0%)
Revision to Earnings ForecastNo revisions
Annual Dividend Forecast¥10 → ¥10(0.0%)
Factors Behind Changes in Business Performance

The Industry and New Industry segments performed strongly, exceeding the year-earlier levels, while the Consumer segment remained sluggish and the Professional segment continued to perform poorly, widening the performance gap among the segments.

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)No extraordinary income or loss was recorded during the interim period
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End5,391,000
Treasury Shares at Period-End177,677
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 October 2025–31 March 2026
Net Sales¥5,239 million (YoY +6.1%)
Operating profit¥267 million (YoY +2.1%)
Ordinary income¥223 million (YoY -6.9%)
Profit attributable to owners of the parent¥143 million (YoY -16.7%)
Net income per share¥27.67
Equity ratioEnd of the current fiscal period 34.1 / End of previous period 31.4
Total assets¥9,315 million
Net assets¥3,173 million
Full-year earnings forecastNet Sales ¥11,000 million (YoY +15.0%) / Operating profit ¥380 million (YoY +42.0%) / Ordinary income ¥370 million (YoY +47.6%) / Net income ¥235 million (YoY +36.0%)
Revision to Earnings ForecastNo revisions
Annual Dividend Forecast¥10 → ¥10(0.0%)
Segment revenueProfessional ¥3,357,151 thousand (YoY -4.9%), Consumer ¥398,079 thousand (YoY -0.2%), Industry ¥992,385 thousand (YoY +46.1%), New Industry ¥492,303 thousand (YoY +49.1%)
Segment profitProfessional ¥-63,803 thousand, Consumer ¥8,982 thousand (YoY -42.8%), Industry ¥240,587 thousand (YoY +41.9%), New Industry ¥70,276 thousand (YoY +52.8%)
Breakdown of extraordinary income (loss)No extraordinary income or loss was recorded during the interim period
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End5,391,000
Treasury Shares at Period-End177,677
Factors Behind Changes in Business PerformanceThe Industry and New Industry segments performed strongly, exceeding the year-earlier levels, while the Consumer segment remained sluggish and the Professional segment continued to perform poorly, widening the performance gap among the segments.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogDepreciation and amortizationImpairment lossMaterial 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.

In the housing-related market, the recovery in new housing starts was delayed by persistently high construction costs and rising mortgage rates. The Professional segment remained sluggish due to the反動 from rush demand before the previous year's price revisions, the cost of publishing the comprehensive catalog, and the impact of rising prices. By contrast, orders grew in the Industry segment for capital investment, labor-saving solutions, secondary battery manufacturing equipment and other products, while the New Industry segment also saw steady orders from automotive-related customers.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 (Japanese GAAP) (Consolidated) | KLASS Corporation (6233) timely disclosure | Komori