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

During the interim period, sales remained at approximately the same level as in the same period of the previous year, while operating profit, ordinary profit and interim net income attributable to owners of the parent each increased by approximately 30%. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
47Recurring
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
30.4
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales12,465¥ millionYear on year +0.1%Progress 50.3%
Operating profit1,483¥ millionYear on year +30.4%Progress 56.6%
Ordinary income1,563¥ millionYear on year +32.6%Progress 57.9%
Net income attributable to owners of the parent1,034¥ millionYear on year +29.0%Progress 55.6%

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¥53.70
Financial position at period-end
Total assets30,763¥ million
of which net assets 20,903 ¥ millionEquity ratio 67.9%vs. prior year-end +6.9pt

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-2,141
Investment-223
Financials-675
Net change-3,039

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¥6,250 million
Segment revenueEngineering ¥3,296 million (YoY -7.7%), Chemical Equipment business ¥5,019 million (YoY -14.7%), Energy and Environmental Businesses ¥4,149 million (YoY +38.4%)
Segment profitEngineering ¥27 million (YoY +204.2%), Chemical Equipment business ¥525 million (YoY -16.5%), Energy and Environmental Businesses ¥930 million (YoY +86.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥24,800 million (YoY -11.3%)
Operating profit¥2,620 million (YoY -13.4%)
Ordinary income¥2,700 million (YoY -13.0%)
Net income¥1,860 million (YoY -17.7%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥41 → ¥41(0.0%)
Factors Behind Changes in Business Performance

Orders received increased 34.1% year on year. In the Energy and Environment business, sales and profit increased due to sales activities related to the decommissioning and dismantling of Fukushima Daiichi Nuclear Power Station and nuclear fuel cycle facilities. In the Engineering business, profit increased due to sales activities aimed at expanding orders for energy-saving and decarbonisation-related equipment. In the Chemical Equipment business, sales and profit declined due to a decrease in construction projects, intensifying competition, delays to construction plans and customers’ cautious stance toward capital investment.

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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Depreciation and amortization¥168 million
Orders received and order backlogOrders received ¥15,246 million / Order backlog ¥26,642 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End20,600,000 shares
Treasury Shares at Period-End1,335,003 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¥12,465 million (YoY +0.1%)
Operating profit¥1,483 million (YoY +30.4%)
Ordinary income¥1,563 million (YoY +32.6%)
Profit attributable to owners of the parent¥1,034 million (YoY +29.0%)
Net income per share¥53.70
Equity ratioEnd of the current fiscal period 67.9 / End of previous period 61
Total assets¥30,763 million
Net assets¥20,903 million
Cash flows from operating activities¥-2,141 million
Cash flows from investing activities¥-223 million
Cash flows from financing activities¥-675 million
Cash and cash equivalents at end of period¥6,250 million
Full-year earnings forecastNet Sales ¥24,800 million (YoY -11.3%) / Operating profit ¥2,620 million (YoY -13.4%) / Ordinary income ¥2,700 million (YoY -13.0%) / Net income ¥1,860 million (YoY -17.7%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥41 → ¥41(0.0%)
Segment revenueEngineering ¥3,296 million (YoY -7.7%), Chemical Equipment business ¥5,019 million (YoY -14.7%), Energy and Environmental Businesses ¥4,149 million (YoY +38.4%)
Segment profitEngineering ¥27 million (YoY +204.2%), Chemical Equipment business ¥525 million (YoY -16.5%), Energy and Environmental Businesses ¥930 million (YoY +86.3%)
Orders received and order backlogOrders received ¥15,246 million / Order backlog ¥26,642 million
Depreciation and amortization¥168 million
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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End20,600,000 shares
Treasury Shares at Period-End1,335,003 shares
Factors Behind Changes in Business PerformanceOrders received increased 34.1% year on year. In the Energy and Environment business, sales and profit increased due to sales activities related to the decommissioning and dismantling of Fukushima Daiichi Nuclear Power Station and nuclear fuel cycle facilities. In the Engineering business, profit increased due to sales activities aimed at expanding orders for energy-saving and decarbonisation-related equipment. In the Chemical Equipment business, sales and profit declined due to a decrease in construction projects, intensifying competition, delays to construction plans and customers’ cautious stance toward capital investment.
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicyRegional salesImpairment 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.

Sales and profit increased in the Energy and Environment business, and profit also increased in the Engineering business, while sales and profit declined in the Chemical Equipment business. The company cited order-generating activities related to Fukushima Daiichi Nuclear Power Station and nuclear fuel cycle facilities in the Energy and Environment business, as well as sales activities aimed at expanding orders for energy-saving and decarbonisation-related equipment in the Engineering business. In the Chemical Equipment business, it cited a decline in construction projects, intensifying competition, delays to construction plans and customers’ cautious stance toward capital investment.

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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.
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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.
Financial Results Brief for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | KIMURA CHEMICAL PLANTS CO.,LTD. (6378) timely disclosure | Komori