Komori
Earnings6289GIKEN LTD.Machinery

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

For the interim period of the fiscal year ending August 2026, net sales increased 19.1% year on year and operating profit increased 11.3%. Ordinary profit and interim net profit attributable to owners of the parent also increased. The full-year earnings forecasts and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
30Immaterial
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
19.1
% (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales14,094¥ millionYear on year +19.1%Progress 50.7%
Operating profit1,473¥ millionYear on year +11.3%Progress 50.8%
Ordinary income1,617¥ millionYear on year +20.3%Progress 53.0%
Net income attributable to owners of the parent1,180¥ millionYear on year +27.1%Progress 53.6%

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¥45.79
Financial position at period-end
Total assets46,479¥ million
of which net assets 39,443 ¥ millionEquity ratio 84.9%vs. prior year-end +0.7pt

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 revenueConstruction Equipment Business ¥9,818 million (YoY +20.9%), Press-in Construction Business ¥4,276 million (YoY +15.3%)
Segment profitConstruction Equipment Business ¥2,147 million (YoY +10.9%), Press-in Construction Business ¥502 million (YoY -0.7%)
Regional sales¥11,675 million, ¥2,418 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥27,800 million (YoY +5.6%)
Operating profit¥2,900 million (YoY +13.0%)
Ordinary income¥3,050 million (YoY +11.6%)
Net income¥2,200 million (YoY +47.9%)
Annual Dividend Forecast¥54 → ¥54(0.0%)
Factors Behind Changes in Business Performance

The number of projects adopting the implant construction method progressed steadily in disaster recovery and reconstruction projects and national resilience projects, product sales and rentals progressed in Japan and overseas, and multiple units were sold overseas. Higher procurement prices, increases in R&D expenses and personnel expenses, and a decline in high-value-added development projects weighed on profit.

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 companies / Excluded 0 companies / Company name None
Material subsequent eventsNo applicable matters.
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)No extraordinary gains or losses during the interim period (loss on disposal of fixed assets: -)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End27,074,728
Treasury Shares at Period-End1,708,686
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–28 February 2026
Net Sales¥14,094 million (YoY +19.1%)
Operating profit¥1,473 million (YoY +11.3%)
Ordinary income¥1,617 million (YoY +20.3%)
Profit attributable to owners of the parent¥1,180 million (YoY +27.1%)
Net income per share¥45.79
Equity ratioEnd of the current fiscal period 84.9 / End of previous period 84.2
Total assets¥46,479 million
Net assets¥39,443 million
Full-year earnings forecastNet Sales ¥27,800 million (YoY +5.6%) / Operating profit ¥2,900 million (YoY +13.0%) / Ordinary income ¥3,050 million (YoY +11.6%) / Net income ¥2,200 million (YoY +47.9%)
Annual Dividend Forecast¥54 → ¥54(0.0%)
Segment revenueConstruction Equipment Business ¥9,818 million (YoY +20.9%), Press-in Construction Business ¥4,276 million (YoY +15.3%)
Segment profitConstruction Equipment Business ¥2,147 million (YoY +10.9%), Press-in Construction Business ¥502 million (YoY -0.7%)
Regional sales¥11,675 million, ¥2,418 million
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)No extraordinary gains or losses during the interim period (loss on disposal of fixed assets: -)
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 companies / Excluded 0 companies / Company name None
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End27,074,728
Treasury Shares at Period-End1,708,686
Factors Behind Changes in Business PerformanceThe number of projects adopting the implant construction method progressed steadily in disaster recovery and reconstruction projects and national resilience projects, product sales and rentals progressed in Japan and overseas, and multiple units were sold overseas. Higher procurement prices, increases in R&D expenses and personnel expenses, and a decline in high-value-added development projects weighed on profit.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyOrders received and order backlogDepreciation and amortization

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 cited the steady number of projects adopting the implant construction method in disaster recovery and reconstruction projects and national resilience projects, progress in product sales and rentals in Japan and overseas, and sales of multiple units overseas, including in Singapore. On the other hand, higher procurement prices, increases in R&D expenses and personnel expenses, and a decline in high-value-added development projects weighed on profit.

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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 August 2026 [Japanese GAAP] (Consolidated) | GIKEN LTD. (6289) timely disclosure | Komori