Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPThe 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.
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.
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.
Net sales declined due to lower domestic demand and the loss of sales from the China business. The operating loss and ordinary loss narrowed as the company strengthened sales of higher-margin replacement parts, reduced selling, general and administrative expenses and other costs, and exercised cost controls. An extraordinary gain was recorded from the transfer of the interest in a Chinese subsidiary.
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| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | ¥24,309 million (YoY -9.1%) |
| Operating profit | ¥-900 million |
| Ordinary income | ¥-991 million |
| Profit attributable to owners of the parent | ¥-668 million |
| Net income per share | ¥(59.64) |
| Equity ratio | End of the current fiscal period 44.7% / End of previous period 46.0% |
| Total assets | ¥91,934 million |
| Net assets | ¥42,698 million |
| Cash flows from operating activities | ¥-1,383 million |
| Cash flows from investing activities | ¥-1,388 million |
| Cash flows from financing activities | ¥-780 million |
| Cash and cash equivalents at end of period | ¥7,504 million |
| Full-year earnings forecast | Net Sales ¥61,000 million (YoY +8.3%) / Operating profit ¥600 million / Ordinary income ¥120 million / Net income ¥0 million |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥70 → ¥70（0.0%） |
| Segment revenue | Japan ¥22,914 million (YoY -6.6%) / Europe ¥2,257 million (YoY +21.7%) / China ¥5 million (YoY -99.4%) / Other Not disclosed |
| Segment profit | Japan ¥-944 million / Europe ¥-39 million / China ¥-40 million / Other ¥0 million |
| Regional sales | Construction cranes Domestic ¥14,741 million (YoY -10.1%) / Overseas ¥1,857 million (YoY +5.2%) / Hydraulic excavators and other equipment Domestic ¥3,172 million (YoY -23.7%) / Overseas ¥4,246 million (YoY +1.8%) |
| Depreciation and amortization | ¥808 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of shares in subsidiary ¥393 million / Extraordinary loss Loss on liquidation of subsidiary ¥6 million |
| Disclosure regarding the going concern assumption | None |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 1 / Name of new entity ACE KATO PRIVATE LIMITED / Excluded 1 / Excluded Company Name 加藤中駿（厦門）建機有限公司 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 11,743,587 |
| Treasury Shares at Period-End | 509,029 |
| Factors Behind Changes in Business Performance | Net sales declined due to lower domestic demand and the loss of sales from the China business. The operating loss and ordinary loss narrowed as the company strengthened sales of higher-margin replacement parts, reduced selling, general and administrative expenses and other costs, and exercised cost controls. An extraordinary gain was recorded from the transfer of the interest in a Chinese subsidiary. |
Items this document does not state (6)
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.Net sales declined due to lower domestic demand and the loss of sales from the China business. Meanwhile, the operating loss and ordinary loss narrowed as the company strengthened sales of higher-margin replacement parts, reduced selling, general and administrative expenses and other costs, and exercised cost controls. The company recorded an extraordinary gain of ¥393 million from the transfer of its interest in a Chinese subsidiary.