Komori
Earnings6298Y.A.C.HOLDINGS CO.,LTD.Machinery

Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)

For the fiscal year ending March 2026, revenue increased while operating profit declined. Ordinary profit and profit attributable to owners of the parent increased, and substantial revenue and profit growth is forecast for the fiscal year ending March 2027.

Worth reading
55In focus
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
14.8
Year-on-year revenue growth (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 April 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales26,460¥ millionYear on year +14.8%Progress 75.6%
Operating profit1,319¥ millionYear on year -2.6%Progress 40.0%
Ordinary income1,221¥ millionYear on year +8.6%Progress 40.7%
Net income attributable to owners of the parent1,326¥ millionYear on year +137.1%

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¥72.43
Operating Margin5
Financial position at period-end
Total assets43,793¥ million
of which net assets 16,976 ¥ millionEquity ratio 38.7%vs. prior year-end -2.4pt

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+3,070
Investment-2,028
Financials+494
Net change+1,536

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¥8,653 million
Segment revenueSemiconductor and mechatronics-related ¥10,493 million (YoY +7.5%), Medical and healthcare-related ¥5,508 million (YoY +5.0%), Environmental and social infrastructure-related ¥10,459 million (YoY +30.1%)
Segment profitSemiconductor and mechatronics-related ¥1,435 million (YoY +2.8%), Medical and healthcare-related ¥62 million (YoY -82.1%), Environmental and social infrastructure-related ¥721 million (YoY +51.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥35,000 million (YoY +32.3%)
Operating profit¥3,300 million (YoY +150.0%)
Ordinary income¥3,000 million (YoY +145.6%)
Profit attributable to owners of the parent¥2,000 million (YoY +50.8%)
Annual Dividend Forecast¥40 → ¥45(+12.5%)
Payout ratio55.2
Shareholder Return PolicyProgressive dividends (the dividend per share will not fall below the previous fiscal year's actual dividend and will either be maintained or increased)
Factors Behind Changes in Business Performance

The semiconductor and mechatronics-related business recorded higher revenue and profit as sales of electronic component taping equipment, carrier tape, clean conveyors, IPA dryers and pure-water heating equipment remained steady or strong. The medical and healthcare-related business recorded higher revenue but lower profit, as adjustments associated with the transition to next-generation equipment and the launch and market penetration of new businesses took longer than expected. The environmental and social infrastructure-related business recorded higher revenue and profit, supported by strong performance in FPD and optical measurement equipment and expanding demand for control and communications equipment related to renewable energy and storage batteries.

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 Number of companies 2 / Company name 三和電気計器株式会社, 三和テスメックス株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million, Gain on negative goodwill ¥935 million, Other ¥0 million / Extraordinary loss Loss on disposal and sale of non-current assets ¥40 million, Office relocation expenses ¥15 million, Loss on disposal of inventories ¥194 million, Costs related to system outage response ¥67 million, Other ¥3 million
Depreciation and amortization¥670 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End19,517,894
Treasury Shares at Period-End1,765,708
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2025–31 March 2026
Net Sales¥26,460 million (YoY +14.8%)
Operating profit¥1,319 million (YoY -2.6%)
Ordinary income¥1,221 million (YoY +8.6%)
Profit attributable to owners of the parent¥1,326 million (YoY +137.1%)
Net income per share¥72.43
Operating Margin5
Equity ratioEnd of the current fiscal period 38.7 % / End of previous period 41.1 %
Total assets¥43,793 million
Net assets¥16,976 million
Cash flows from operating activities¥3,070 million
Cash flows from investing activities¥-2,028 million
Cash flows from financing activities¥494 million
Cash and cash equivalents at end of period¥8,653 million
Full-year earnings forecastNet Sales ¥35,000 million (YoY +32.3%) / Operating profit ¥3,300 million (YoY +150.0%) / Ordinary income ¥3,000 million (YoY +145.6%) / Profit attributable to owners of the parent ¥2,000 million (YoY +50.8%)
Annual Dividend Forecast¥40 → ¥45(+12.5%)
Payout ratio55.2
Shareholder Return PolicyProgressive dividends (the dividend per share will not fall below the previous fiscal year's actual dividend and will either be maintained or increased)
Segment revenueSemiconductor and mechatronics-related ¥10,493 million (YoY +7.5%), Medical and healthcare-related ¥5,508 million (YoY +5.0%), Environmental and social infrastructure-related ¥10,459 million (YoY +30.1%)
Segment profitSemiconductor and mechatronics-related ¥1,435 million (YoY +2.8%), Medical and healthcare-related ¥62 million (YoY -82.1%), Environmental and social infrastructure-related ¥721 million (YoY +51.9%)
Depreciation and amortization¥670 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million, Gain on negative goodwill ¥935 million, Other ¥0 million / Extraordinary loss Loss on disposal and sale of non-current assets ¥40 million, Office relocation expenses ¥15 million, Loss on disposal of inventories ¥194 million, Costs related to system outage response ¥67 million, Other ¥3 million
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 Number of companies 2 / Company name 三和電気計器株式会社, 三和テスメックス株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End19,517,894
Treasury Shares at Period-End1,765,708
Factors Behind Changes in Business PerformanceThe semiconductor and mechatronics-related business recorded higher revenue and profit as sales of electronic component taping equipment, carrier tape, clean conveyors, IPA dryers and pure-water heating equipment remained steady or strong. The medical and healthcare-related business recorded higher revenue but lower profit, as adjustments associated with the transition to next-generation equipment and the launch and market penetration of new businesses took longer than expected. The environmental and social infrastructure-related business recorded higher revenue and profit, supported by strong performance in FPD and optical measurement equipment and expanding demand for control and communications equipment related to renewable energy and storage batteries.
Items this document does not state (5)
Revision to Earnings ForecastRegional salesOrders received and order backlogImpairment lossMaterial 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.

In the semiconductor and mechatronics-related business, sales of electronic component taping equipment, carrier tape, clean conveyors, IPA dryers and pure-water heating equipment remained steady or strong. In the environmental and social infrastructure-related business, FPD and optical measurement equipment performed well, while demand for control and communications equipment related to renewable energy and storage batteries also expanded. In the medical and healthcare-related business, however, adjustments associated with the transition to next-generation equipment and the launch and market penetration of new businesses took longer than expected.

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.
Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated) | Y.A.C.HOLDINGS CO.,LTD. (6298) timely disclosure | Komori