Komori
Earnings6459DAIWA LTD.Machinery

Summary of Financial Results for the Six Months Ended June 2026 (Second Quarter of the Fiscal Year Ending December 2026) [Japanese GAAP] (Non-consolidated)

For the interim period of 2026, net sales increased 4.0% year on year, while operating income declined 6.3% and net income declined 4.4%. The full-year earnings forecast remains unchanged, but a ¥5 commemorative dividend was added to the interim dividend, revising the full-year dividend forecast to ¥65.

Worth reading
40Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
4
% (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 2026Non-consolidated (standalone)Japanese GAAP
Net Sales23,517¥ millionYear on year +4.0%Progress 47.6%
Operating profit3,452¥ millionYear on year -6.3%Progress 41.1%
Ordinary income3,525¥ millionYear on year -3.8%Progress 42.5%
Net income attributable to owners of the parent2,368¥ millionYear on year -4.4%Progress 42.3%

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¥48.17
Financial position at period-end
Total assets95,639¥ million
of which net assets 71,463 ¥ millionEquity ratio 74.7%vs. prior year-end -0.7pt

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+3,934,904
Investment-1,152,825
Financials-1,661,849
Net change+1,120,230

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥60,330,902 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥49,400 million (YoY +5.3%)
Operating profit¥8,400 million (YoY +12.3%)
Ordinary income¥8,300 million (YoY +11.5%)
Net income¥5,600 million (YoY +10.3%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥50 → ¥65(+30.0%)
Factors Behind Changes in Business Performance

Net sales increased due to the recovery in inbound demand in the food service industry and higher average customer spending, while labor shortages, rising prices, intensifying competition, and higher logistics and raw material costs persisted. The company revised product prices in April and launched products addressing labor-saving and workforce-reduction needs, as well as new products.

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 1 company (三浦電子株式会社) / Excluded 0 companies / Remarks Acquired 100% of the company and made it a subsidiary effective 1 July 2026. The company plans to prepare consolidated financial statements from the third-quarter consolidated accounting period.
Material subsequent eventsThe company acquired 100% of the issued shares of 三浦電子株式会社 and made it a subsidiary effective 1 July 2026. It plans to prepare consolidated financial statements from the third-quarter consolidated accounting period.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥3,233 thousand, Loss on Disposal of Fixed Assets ¥0 thousand
Depreciation and amortization¥478,551 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End51,717,215 Shares
Treasury Shares at Period-End2,604,047 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–30 June 2026
Net Sales¥23,517 million (YoY +4.0%)
Operating profit¥3,452 million (YoY -6.3%)
Ordinary income¥3,525 million (YoY -3.8%)
Profit attributable to owners of the parent¥2,368 million (YoY -4.4%)
Net income per share¥48.17
Equity ratioEnd of the current fiscal period 74.7 / End of previous period 75.4
Total assets¥95,639 million
Net assets¥71,463 million
Cash flows from operating activities¥3,934,904 thousand
Cash flows from investing activities¥-1,152,825 thousand
Cash flows from financing activities¥-1,661,849 thousand
Cash and cash equivalents at end of period¥60,330,902 thousand
Full-year earnings forecastNet Sales ¥49,400 million (YoY +5.3%) / Operating profit ¥8,400 million (YoY +12.3%) / Ordinary income ¥8,300 million (YoY +11.5%) / Net income ¥5,600 million (YoY +10.3%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥50 → ¥65(+30.0%)
Depreciation and amortization¥478,551 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥3,233 thousand, Loss on Disposal of Fixed Assets ¥0 thousand
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 1 company (三浦電子株式会社) / Excluded 0 companies / Remarks Acquired 100% of the company and made it a subsidiary effective 1 July 2026. The company plans to prepare consolidated financial statements from the third-quarter consolidated accounting period.
Material subsequent eventsThe company acquired 100% of the issued shares of 三浦電子株式会社 and made it a subsidiary effective 1 July 2026. It plans to prepare consolidated financial statements from the third-quarter consolidated accounting period.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End51,717,215 Shares
Treasury Shares at Period-End2,604,047 Shares
Factors Behind Changes in Business PerformanceNet sales increased due to the recovery in inbound demand in the food service industry and higher average customer spending, while labor shortages, rising prices, intensifying competition, and higher logistics and raw material costs persisted. The company revised product prices in April and launched products addressing labor-saving and workforce-reduction needs, as well as new products.
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss

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 increased at major customers in the food service industry, supported by the recovery in inbound demand and higher average customer spending. At the same time, labor shortages, rising prices and intensifying competition persisted, and product prices were revised in April in response to higher logistics costs and raw material prices.

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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.
Summary of Financial Results for the Six Months Ended June 2026 (Second Quarter of the Fiscal Year Ending December 2026) [Japanese GAAP] (Non-consolidated) | DAIWA LTD. (6459) timely disclosure | Komori