Komori
Earnings6250YAMABIKO CORPORATIONMachinery

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 increased 12.7% year on year and operating profit increased 16.6%, while ordinary profit and net income also rose significantly. The full-year earnings forecasts and dividend forecasts remain unchanged.

Worth reading
43Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
12.7
% (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales49,351¥ millionYear on year +12.7%Progress 26.7%
Operating profit6,500¥ millionYear on year +16.6%Progress 31.0%
Ordinary income6,622¥ millionYear on year +33.9%Progress 33.1%
Net income attributable to owners of the parent4,495¥ millionYear on year +46.8%Progress 30.0%

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¥109.89
Financial position at period-end
Total assets182,620¥ million
of which net assets 123,816 ¥ millionEquity ratio 67.8%vs. prior year-end -3.0pt

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-9,944
Investment-1,724
Financials+9,485
Net change-2,183

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥14,801 million
Segment revenueCompact outdoor power equipment ¥39,100 million (YoY +15.3%), Agricultural management machinery ¥5,583 million (YoY -0.2%), General Industrial Machinery ¥4,100 million (YoY +12.6%), Other ¥567 million (YoY -11.6%)
Segment profitCompact outdoor power equipment ¥8,857 million, Agricultural management machinery ¥19 million, General Industrial Machinery ¥147 million, Other ¥115 million
Regional salesRegion Japan / Current fiscal year ¥10,755 million / Prior-year period ¥10,426 million, Region Americas / Current fiscal year ¥32,722 million / Prior-year period ¥28,111 million, Region Europe / Current fiscal year ¥5,035 million / Prior-year period ¥4,104 million, Region Other / Current fiscal year ¥787 million / Prior-year period ¥1,090 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥185,000 million (YoY +6.3%)
Operating profit¥21,000 million (YoY +6.5%)
Ordinary income¥20,000 million (YoY +2.4%)
Net income¥15,000 million (YoY +3.8%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥90 → ¥110(+22.2%)
Factors Behind Changes in Business Performance

Sales increased due to strong sales of walk-behind lawn mowers and chainsaws and robotic lawn mowers in the overseas small outdoor power equipment business, strong sales of agricultural management machinery in Japan, and the smooth launch of the floodlight business. The increase in operating profit was driven by higher sales and foreign exchange effects, while the increase in ordinary profit was driven by the foreign exchange loss recorded in the same period of the previous fiscal year turning into a foreign exchange gain in the current period.

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 0 / Excluded 0 / Company name None
Impairment loss¥0 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million, Gain on sale of investment securities ¥10 million / Extraordinary loss Loss on disposal and sale of non-current assets ¥4 million
Depreciation and amortization¥1,059 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End44,108,428 Shares
Treasury Shares at Period-End3,201,362 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥49,351 million (YoY +12.7%)
Operating profit¥6,500 million (YoY +16.6%)
Ordinary income¥6,622 million (YoY +33.9%)
Profit attributable to owners of the parent¥4,495 million (YoY +46.8%)
Net income per share¥109.89
Equity ratioEnd of the current fiscal period 67.8 / End of previous period 70.8
Total assets¥182,620 million
Net assets¥123,816 million
Cash flows from operating activities¥-9,944 million
Cash flows from investing activities¥-1,724 million
Cash flows from financing activities¥9,485 million
Cash and cash equivalents at end of period¥14,801 million
Full-year earnings forecastNet Sales ¥185,000 million (YoY +6.3%) / Operating profit ¥21,000 million (YoY +6.5%) / Ordinary income ¥20,000 million (YoY +2.4%) / Net income ¥15,000 million (YoY +3.8%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥90 → ¥110(+22.2%)
Segment revenueCompact outdoor power equipment ¥39,100 million (YoY +15.3%), Agricultural management machinery ¥5,583 million (YoY -0.2%), General Industrial Machinery ¥4,100 million (YoY +12.6%), Other ¥567 million (YoY -11.6%)
Segment profitCompact outdoor power equipment ¥8,857 million, Agricultural management machinery ¥19 million, General Industrial Machinery ¥147 million, Other ¥115 million
Regional salesRegion Japan / Current fiscal year ¥10,755 million / Prior-year period ¥10,426 million, Region Americas / Current fiscal year ¥32,722 million / Prior-year period ¥28,111 million, Region Europe / Current fiscal year ¥5,035 million / Prior-year period ¥4,104 million, Region Other / Current fiscal year ¥787 million / Prior-year period ¥1,090 million
Depreciation and amortization¥1,059 million
Impairment loss¥0 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million, Gain on sale of investment securities ¥10 million / Extraordinary loss Loss on disposal and sale of non-current assets ¥4 million
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 0 / Excluded 0 / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End44,108,428 Shares
Treasury Shares at Period-End3,201,362 Shares
Factors Behind Changes in Business PerformanceSales increased due to strong sales of walk-behind lawn mowers and chainsaws and robotic lawn mowers in the overseas small outdoor power equipment business, strong sales of agricultural management machinery in Japan, and the smooth launch of the floodlight business. The increase in operating profit was driven by higher sales and foreign exchange effects, while the increase in ordinary profit was driven by the foreign exchange loss recorded in the same period of the previous fiscal year turning into a foreign exchange gain in the current period.
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyOrders received and order backlogMaterial 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.

Overseas, sales of walk-behind lawn mowers and chainsaws in North America and robotic lawn mowers in Europe remained strong, while sales of agricultural management machinery were strong in Japan. Operating profit increased due to higher sales and foreign exchange effects, while ordinary profit increased because the foreign exchange loss recorded in the same period of the previous fiscal year turned into a foreign exchange gain in the current period.

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 First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | YAMABIKO CORPORATION (6250) timely disclosure | Komori