Komori
Earnings6433HEPHAIST CO.,LTD.Machinery

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

In the first quarter of the fiscal year ending March 2027, net sales increased 29.0% year on year, due in part to a recovery in demand related to industrial machinery. The operating loss and net loss narrowed substantially from the same period of the previous fiscal year, but the company remained in the red.

Worth reading
47Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
29
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales598million yenYear on year +29.0%Progress 28.9%
Operating profit-5million yen
Ordinary income-4million yen
Net income attributable to owners of the parent-6million yen

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¥(1.10)
Financial position at period-end
Total assets4,269million yen
of which net assets 2,104 million yenEquity ratio 49.3%vs. prior year-end -1.5pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales2,066 million yen (YoY +26.3%)
Operating profit101 million yen
Ordinary income98 million yen
Net income92 million yen
Annual Dividend Forecast0.00 yen and sen → 2.00 yen and sen
Factors Behind Changes in Business Performance

Recovery in demand related to industrial machinery, fixed-cost reductions, improved production utilization, and increased sales of strategic inventory. In linear motion equipment, the company responded to the recovery in demand; in precision component processing, it processed racing components and components for semiconductor manufacturing equipment; and in unit products, it handled projects for semiconductor manufacturing equipment and electronic component manufacturing equipment.

Disclosure regarding the going concern assumption

Disclosure of events or conditions. The company has recognized three consecutive years of operating losses and two consecutive years of negative operating cash flow, among other matters, but determined that no material uncertainty exists.

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 0 companies (company name: —) / Excluded 0 companies (company name: —)
Breakdown of extraordinary income (loss)No extraordinary gains or losses recorded (total extraordinary loss for the first quarter: "—")
Depreciation and amortization26,323 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,316,700 shares
Treasury Shares at Period-End78,799 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales598 million yen (YoY +29.0%)
Operating profit-5 million yen
Ordinary income-4 million yen
Profit attributable to owners of the parent-6 million yen
Net income per share¥(1.10)
Equity ratioEnd of the current fiscal period 49.3 / End of previous period 50.8
Total assets4,269 million yen
Net assets2,104 million yen
Full-year earnings forecastNet Sales 2,066 million yen (YoY +26.3%) / Operating profit 101 million yen / Ordinary income 98 million yen / Net income 92 million yen
Annual Dividend Forecast0.00 yen and sen → 2.00 yen and sen
Depreciation and amortization26,323 thousand yen
Breakdown of extraordinary income (loss)No extraordinary gains or losses recorded (total extraordinary loss for the first quarter: "—")
Disclosure regarding the going concern assumptionDisclosure of events or conditions. The company has recognized three consecutive years of operating losses and two consecutive years of negative operating cash flow, among other matters, but determined that no material uncertainty exists.
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 0 companies (company name: —) / Excluded 0 companies (company name: —)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,316,700 shares
Treasury Shares at Period-End78,799 shares
Factors Behind Changes in Business PerformanceRecovery in demand related to industrial machinery, fixed-cost reductions, improved production utilization, and increased sales of strategic inventory. In linear motion equipment, the company responded to the recovery in demand; in precision component processing, it processed racing components and components for semiconductor manufacturing equipment; and in unit products, it handled projects for semiconductor manufacturing equipment and electronic component manufacturing equipment.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional 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 addition to the beginning of a recovery in demand related to industrial machinery, the results benefited from fixed-cost reductions, improved production utilization, and increased sales of strategic inventory. The company also worked to reduce costs, win new contract-processing orders for precision components, expand sales channels for its own-brand products, and scrap and rebuild low-margin product models.

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 First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | HEPHAIST CO.,LTD. (6433) timely disclosure | Komori