Komori
Results6294OKADA AIYON CORPORATIONMachinery

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

For the interim period of the fiscal year ending March 2027, revenue increased 3.4% year on year, driven by growth in the overseas business and other factors, while each profit line below operating profit declined due to lower revenue in the domestic business and other factors. The full-year earnings forecast remains unchanged, while the annual dividend forecast has been raised from the previous fiscal year's actual dividend of ¥75 to ¥76.

Worth reading
43Recurring
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
3.4
% (year-on-year change in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales13,330¥ millionYear on year +3.4%Progress 46.8%
Operating profit1,218¥ millionYear on year -2.6%Progress 48.7%
Ordinary income1,104¥ millionYear on year -11.8%Progress 44.2%
Net income attributable to owners of the parent731¥ millionYear on year -13.9%

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¥90.73
Financial position at period-end
Total assets40,115¥ million
of which net assets 18,522 ¥ millionEquity ratio 46.2%vs. prior year-end +1.0pt

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 and cash equivalents at end of period6,033,342 Thousand yen
Segment revenue
Japan9,71872.9%-1.0%
Overseas3,61227.1%+17.4%
Segment profit
Japan89373.0%-16.1%
Overseas33127.0%+72.3%
Regional sales
North America2,58373.1%+22.6%
Europe62717.8%+17.5%
Asia3229.1%+11.5%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥28,500 million (YoY +5.6%)
Operating profit¥2,500 million (YoY +10.6%)
Ordinary income¥2,500 million (YoY +6.7%)
Profit attributable to owners of the parent¥1,700 million (YoY +14.0%)
Revision to Earnings ForecastNo revision (unchanged from the forecast announced on 14 May 2026)
Annual Dividend Forecast¥75 → ¥76(+1.3%)
Factors Behind Changes in Business Performance

Revenue in Japan declined due to delays in construction schedules, restrained purchasing by rental companies, and higher procurement costs resulting from the weaker yen. Overseas revenue increased as the impact of inventory adjustments in North America eased, housing demand in Europe bottomed out and public investment recovered, and sales expanded in Taiwan and Thailand.

Disclosure regarding the going concern assumption

Not applicable.

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
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Material subsequent eventsThere is no disclosure of any significant subsequent event. The "Other" section includes a patent infringement lawsuit concerning the manufacture and sale of hybrid buckets, and states that it is currently difficult to reasonably estimate the amount of any impact.
Availability of Supplementary Financial Results MaterialsHeld
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End8,378,700 shares
Treasury Shares at Period-End317,660 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥13,330 million (YoY +3.4%)
Operating profit¥1,218 million (YoY -2.6%)
Ordinary income¥1,104 million (YoY -11.8%)
Profit attributable to owners of the parent¥731 million (YoY -13.9%)
Net income per share¥90.73
Equity ratioEnd of the current fiscal period 46.2% / End of previous period 45.2%
Total assets¥40,115 million
Net assets¥18,522 million
Cash and cash equivalents at end of period6,033,342 Thousand yen
Full-year earnings forecastNet Sales ¥28,500 million (YoY +5.6%) / Operating profit ¥2,500 million (YoY +10.6%) / Ordinary income ¥2,500 million (YoY +6.7%) / Profit attributable to owners of the parent ¥1,700 million (YoY +14.0%)
Revision to Earnings ForecastNo revision (unchanged from the forecast announced on 14 May 2026)
Annual Dividend Forecast¥75 → ¥76(+1.3%)
Segment revenueJapan ¥9,718 million (YoY -1.0%) / Overseas ¥3,612 million (YoY +17.4%)
Segment profitJapan ¥893 million (YoY -16.1%) / Overseas ¥331 million (YoY +72.3%)
Regional salesNorth America ¥2,583 million (YoY +22.6%) / Europe ¥627 million (YoY +17.5%) / Asia ¥322 million (YoY +11.5%)
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Material subsequent eventsThere is no disclosure of any significant subsequent event. The "Other" section includes a patent infringement lawsuit concerning the manufacture and sale of hybrid buckets, and states that it is currently difficult to reasonably estimate the amount of any impact.
Availability of Supplementary Financial Results MaterialsHeld
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End8,378,700 shares
Treasury Shares at Period-End317,660 shares
Factors Behind Changes in Business PerformanceRevenue in Japan declined due to delays in construction schedules, restrained purchasing by rental companies, and higher procurement costs resulting from the weaker yen. Overseas revenue increased as the impact of inventory adjustments in North America eased, housing demand in Europe bottomed out and public investment recovered, and sales expanded in Taiwan and Thailand.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesPayout ratioShareholder Return PolicyOrders received and order backlogDepreciation and amortizationImpairment lossBreakdown of extraordinary income (loss)

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.

Revenue declined in Japan due to delays in construction schedules and restrained purchasing by rental companies, while overseas revenue increased as the impact of inventory adjustments in North America eased, housing demand in Europe bottomed out and public investment recovered, and sales expanded in Taiwan and Thailand.

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 March 2027 (Japanese GAAP) (Consolidated) | OKADA AIYON CORPORATION (6294) timely disclosure | Komori