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Results6246Techno Smart Corp.Machinery

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

In the interim period of the fiscal year ending March 2027, net sales declined 33.1% year on year and operating profit declined 53.5%, resulting in lower revenue and lower profit. The full-year earnings forecast and dividend forecast have not been revised.

Worth reading
57In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-33.1
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales8,391¥ millionYear on year -33.1%Progress 44.2%
Operating profit1,109¥ millionYear on year -53.5%Progress 55.5%
Ordinary income1,152¥ millionYear on year -51.9%Progress 57.6%

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¥66.89
Financial position at period-end
Total assets30,152¥ million
of which net assets 21,698 ¥ millionEquity ratio 72.0%vs. prior year-end +3.9pt

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+1,797,699
Investment-409,336
Financials-1,026,434
Net change+361,929

Stacked from zero: upward is an increase in cash, downward a decrease (in Thousand 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 period10,772,492 Thousand yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥19,000 million (YoY -8.4%)
Operating profit¥2,000 million (YoY -32.7%)
Ordinary income¥2,000 million (YoY -32.6%)
Net income¥1,400 million (YoY -21.9%)
Annual Dividend Forecast¥90 → ¥92
Factors Behind Changes in Business Performance

Customers' postponement of capital investment and revision of plans against a backdrop of slowing growth in EV market demand, and uncertainty over the timing of orders in fields related to automotive lithium-ion batteries.

Disclosure regarding the going concern assumption

No applicable items

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of property, plant and equipment 197 Thousand yen / Extraordinary loss Loss on disposal of fixed assets 49 Thousand yen
Depreciation and amortization159,985 Thousand yen
Orders received and order backlogOrders received ¥5,685 million / Order backlog ¥20,997 million
Availability of Supplementary Financial Results MaterialsHeld
Availability of Financial Results BriefingWhether applicable Held / Subject person Not disclosed
Issued Shares at Period-End12,401,720
Treasury Shares at Period-End915,365
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 April 2026 to 30 September 2026
Net Sales¥8,391 million (YoY -33.1%)
Operating profit¥1,109 million (YoY -53.5%)
Ordinary income¥1,152 million (YoY -51.9%)
Net income per share¥66.89
Equity ratioEnd of the current fiscal period 72 / End of previous period 68.1
Total assets¥30,152 million
Net assets¥21,698 million
Cash flows from operating activities1,797,699 Thousand yen
Cash flows from investing activities-409,336 Thousand yen
Cash flows from financing activities-1,026,434 Thousand yen
Cash and cash equivalents at end of period10,772,492 Thousand yen
Full-year earnings forecastNet Sales ¥19,000 million (YoY -8.4%) / Operating profit ¥2,000 million (YoY -32.7%) / Ordinary income ¥2,000 million (YoY -32.6%) / Net income ¥1,400 million (YoY -21.9%)
Annual Dividend Forecast¥90 → ¥92
Orders received and order backlogOrders received ¥5,685 million / Order backlog ¥20,997 million
Depreciation and amortization159,985 Thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of property, plant and equipment 197 Thousand yen / Extraordinary loss Loss on disposal of fixed assets 49 Thousand yen
Disclosure regarding the going concern assumptionNo applicable items
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Availability of Supplementary Financial Results MaterialsHeld
Availability of Financial Results BriefingWhether applicable Held / Subject person Not disclosed
Issued Shares at Period-End12,401,720
Treasury Shares at Period-End915,365
Factors Behind Changes in Business PerformanceCustomers' postponement of capital investment and revision of plans against a backdrop of slowing growth in EV market demand, and uncertainty over the timing of orders in fields related to automotive lithium-ion batteries.
Items this document does not state (11)
Profit attributable to owners of the parentOperating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesImpairment lossChanges in the scope of consolidationMaterial 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.

Against a backdrop of slowing growth in demand in the EV market, customers postponed capital investment and revised their plans, while the timing of orders in fields related to automotive lithium-ion batteries remained uncertain.

How to read this page

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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 March 2027 [Japanese GAAP] (Non-consolidated) | Techno Smart Corp. (6246) timely disclosure | Komori