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Earnings6376NIKKISO CO.,LTD.Electrical Equipment and Precision Instruments

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [IFRS] (Consolidated)

For the 2026 interim period, revenue, operating profit and interim profit attributable to owners of the parent exceeded the year-earlier period. The full-year forecasts for financial results and annual dividends were also raised. The annual dividend forecast was increased from ¥40 to ¥60.

Worth reading
58In 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
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedIFRS
Net Sales118,415¥ millionYear on year +18.0%Progress 47.8%
Operating profit9,022¥ millionYear on year +53.8%Progress 45.8%
Ordinary income10,396¥ millionYear on year +114.5%
Net income attributable to owners of the parent8,257¥ millionYear on year +67.5%

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¥126.44
Financial position at period-end
Total assets374,083¥ million
of which net assets 173,912 ¥ millionEquity ratio 46.0%vs. prior year-end +1.8pt

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-2,088
Investment-3,671
Financials-1,465
Net change-7,224

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¥37,983 million
Segment revenueIndustrial business ¥78,088 million (YoY +26.3%), Medical business ¥40,346 million (YoY +4.6%)
Segment profitIndustrial business ¥7,317 million (YoY +63.8%), Medical business ¥3,524 million (YoY +35.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥247,700 million (YoY +14.9%)
Operating profit¥19,700 million (YoY +28.5%)
Income before taxes¥20,000 million (YoY +15.9%)
Profit for the period attributable to owners of the parent¥15,800 million (YoY +15.7%)
Annual Dividend Forecast¥40 → ¥60(+50.0%)
Factors Behind Changes in Business Performance

Higher demand in the aircraft and energy-related markets, steady progress on orders already received, resilient performance in the industrial pumps and systems business and precision equipment business, increased shipments of parts for commercial aircraft, growth in overseas hemodialysis markets, the impact of the weaker yen and recognition of a ¥1,002 million foreign exchange gain, among other factors.

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 Not disclosed
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Impairment lossNo impairment loss was recognized during the interim period (impairment loss or reversal: "-")
Depreciation and amortization¥5,802 million
Orders received and order backlogOrders received ¥133,862 million / Order backlog Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End69,175,664
Treasury Shares at Period-End3,822,482
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥118,415 million (YoY +18.0%)
Operating profit¥9,022 million (YoY +53.8%)
Ordinary income¥10,396 million (YoY +114.5%)
Profit attributable to owners of the parent¥8,257 million (YoY +67.5%)
Net income per share¥126.44
Equity ratioEnd of the current fiscal period 46 / End of previous period 44.2
Total assets¥374,083 million
Net assets¥173,912 million
Cash flows from operating activities¥-2,088 million
Cash flows from investing activities¥-3,671 million
Cash flows from financing activities¥-1,465 million
Cash and cash equivalents at end of period¥37,983 million
Full-year earnings forecastNet Sales ¥247,700 million (YoY +14.9%) / Operating profit ¥19,700 million (YoY +28.5%) / Income before taxes ¥20,000 million (YoY +15.9%) / Profit for the period attributable to owners of the parent ¥15,800 million (YoY +15.7%)
Annual Dividend Forecast¥40 → ¥60(+50.0%)
Segment revenueIndustrial business ¥78,088 million (YoY +26.3%), Medical business ¥40,346 million (YoY +4.6%)
Segment profitIndustrial business ¥7,317 million (YoY +63.8%), Medical business ¥3,524 million (YoY +35.9%)
Orders received and order backlogOrders received ¥133,862 million / Order backlog Not disclosed
Depreciation and amortization¥5,802 million
Impairment lossNo impairment loss was recognized during the interim period (impairment loss or reversal: "-")
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 Not disclosed
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End69,175,664
Treasury Shares at Period-End3,822,482
Factors Behind Changes in Business PerformanceHigher demand in the aircraft and energy-related markets, steady progress on orders already received, resilient performance in the industrial pumps and systems business and precision equipment business, increased shipments of parts for commercial aircraft, growth in overseas hemodialysis markets, the impact of the weaker yen and recognition of a ¥1,002 million foreign exchange gain, among other factors.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesBreakdown 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.

Revenue and profit increased owing to higher demand in the aircraft and energy-related markets, steady progress on orders already received, increased shipments of aircraft parts and growth in overseas hemodialysis markets. Pretax interim profit and interim profit attributable to owners of the parent also benefited significantly from the recognition of a ¥1,002 million foreign exchange gain. The full-year forecasts were revised based on interim results exceeding the initial forecasts, as well as current business conditions and foreign exchange trends.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [IFRS] (Consolidated) | NIKKISO CO.,LTD. (6376) timely disclosure | Komori