Komori
Earnings6284NISSEI ASB MACHINE CO.,LTD.Machinery

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

For the interim period of the fiscal year ending September 2026, net sales, operating income, ordinary income and interim net income attributable to owners of the parent all exceeded the year-earlier period. The full-year earnings forecast was revised upward, and the annual dividend forecast was increased from ¥200 to ¥240.

Worth reading
56In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
18.8
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales24,041Millions of yenYear on year +9.8%Progress 48.1%
Operating profit6,506Millions of yenYear on year +18.8%Progress 50.0%
Ordinary income6,680Millions of yenYear on year +16.3%Progress 51.0%
Net income attributable to owners of the parent4,784Millions of yenYear on year +19.3%Progress 52.6%

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¥319.14
Financial position at period-end
Total assets82,333Millions of yen
of which net assets 61,850 Millions of yenEquity ratio 75.1%vs. prior year-end 0.0pt

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+4,566
Investment-962
Financials-3,790
Net change-186

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of 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 period33,143 Millions of yen
Segment revenue
Americas8,13333.8%
Europe5,12921.3%
South and West Asia6,94028.9%
East Asia3,83816.0%
Segment profit
Americas96411.5%
Europe83410.0%
South and West Asia1,98823.8%
East Asia4,56354.7%
Regional sales
Americas8,13333.8%
Europe5,12921.3%
South and West Asia6,94028.9%
East Asia3,83816.0%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales50,000 Millions of yen (YoY +14.5%)
Operating profit13,000 Millions of yen (YoY +22.2%)
Ordinary income13,100 Millions of yen (YoY +20.0%)
Net income9,100 Millions of yen (YoY +17.6%)
Revision to Earnings ForecastNot disclosed → Net Sales 50,000 / Operating profit 13,000 / Ordinary income 13,100 / Net income 9,100
Annual Dividend Forecast¥200 → ¥240(+20.0%)
Factors Behind Changes in Business Performance

The increase in revenue resulting from higher orders and sales, and a favorable product and regional mix. The Company absorbed one-off expenses associated with exhibiting at trade shows.

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 consolidationNo
Depreciation and amortization954 Millions of yen
Orders received and order backlogOrders received 28,657 Millions of yen / Order backlog 21,850 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts, scheduled for 25 May 2026)
Issued Shares at Period-End14,991,108
Treasury Shares at Period-End50
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 Sales24,041 Millions of yen (YoY +9.8%)
Operating profit6,506 Millions of yen (YoY +18.8%)
Ordinary income6,680 Millions of yen (YoY +16.3%)
Profit attributable to owners of the parent4,784 Millions of yen (YoY +19.3%)
Net income per share¥319.14
Equity ratioEnd of the current fiscal period 75.1 / End of previous period 75.1
Total assets82,333 Millions of yen
Net assets61,850 Millions of yen
Cash flows from operating activities4,566 Millions of yen
Cash flows from investing activities-962 Millions of yen
Cash flows from financing activities-3,790 Millions of yen
Cash and cash equivalents at end of period33,143 Millions of yen
Full-year earnings forecastNet Sales 50,000 Millions of yen (YoY +14.5%) / Operating profit 13,000 Millions of yen (YoY +22.2%) / Ordinary income 13,100 Millions of yen (YoY +20.0%) / Net income 9,100 Millions of yen (YoY +17.6%)
Revision to Earnings ForecastNot disclosed → Net Sales 50,000 / Operating profit 13,000 / Ordinary income 13,100 / Net income 9,100
Annual Dividend Forecast¥200 → ¥240(+20.0%)
Segment revenueAmericas 8,133 Millions of yen / Europe 5,129 Millions of yen / South and West Asia 6,940 Millions of yen / East Asia 3,838 Millions of yen
Segment profitAmericas 964 Millions of yen / Europe 834 Millions of yen / South and West Asia 1,988 Millions of yen / East Asia 4,563 Millions of yen
Regional salesAmericas 8,133 Millions of yen / Europe 5,129 Millions of yen / South and West Asia 6,940 Millions of yen / East Asia 3,838 Millions of yen
Orders received and order backlogOrders received 28,657 Millions of yen / Order backlog 21,850 Millions of yen
Depreciation and amortization954 Millions of yen
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 consolidationNo
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts, scheduled for 25 May 2026)
Issued Shares at Period-End14,991,108
Treasury Shares at Period-End50
Factors Behind Changes in Business PerformanceThe increase in revenue resulting from higher orders and sales, and a favorable product and regional mix. The Company absorbed one-off expenses associated with exhibiting at trade shows.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyImpairment 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 increase in profit was driven by the effect of higher revenue resulting from increased orders and sales, as well as a favorable product and regional mix. The Company also absorbed one-off expenses associated with exhibiting at trade shows. Regarding the reasons for revising the full-year forecast, the Company directs readers to the separately disclosed notice titled “Notice Regarding Revisions to the Earnings Forecast and Dividend Forecast (Increase in Dividend),” and does not provide detailed reasons in this summary.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated) | NISSEI ASB MACHINE CO.,LTD. (6284) timely disclosure | Komori