Komori
Earnings6521OXIDE CorporationElectrical Equipment and Precision Instruments

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

First-quarter net sales rose 22.6% year on year to ¥2,192 million, while operating profit, ordinary profit and net income all swung from losses in the prior-year period to profits. The full-year earnings forecasts and dividend forecast remain unchanged.

Worth reading
37Immaterial
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
22.6
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 March 2026–31 May 2026ConsolidatedJapanese GAAP
Net Sales2,192¥ millionYear on year +22.6%Progress 22.3%
Operating profit199¥ millionProgress 21.3%
Ordinary income145¥ millionProgress 18.4%
Net income attributable to owners of the parent70¥ million

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¥6.07
Financial position at period-end
Total assets14,520¥ million
of which net assets 4,782 ¥ millionEquity ratio 32.9%vs. prior year-end +1.1pt

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 Sales¥9,828 million (YoY -2.1%)
Operating profit¥933 million (YoY +71.9%)
Ordinary income¥788 million (YoY +16.9%)
Profit attributable to owners of the parent¥597 million
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

Net sales remained solid, led by the Semiconductor Business, and sales in that business significantly exceeded forecasts against the backdrop of a strong semiconductor market. While the sales mix shifted toward higher-margin products, some shipments in the Healthcare Business and deliveries of certain materials for the New Business were delayed, resulting in some scheduled sales being pushed back to the second quarter.

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 consolidationAdded: 0 companies; excluded: 0 companies
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥13,269 thousand / Extraordinary loss None
Depreciation and amortization¥163,649 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (participants not specified)
Issued Shares at Period-End11,598,113
Treasury Shares at Period-End2,016
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 March 2026–31 May 2026
Net Sales¥2,192 million (YoY +22.6%)
Operating profit¥199 million
Ordinary income¥145 million
Profit attributable to owners of the parent¥70 million
Net income per share¥6.07
Equity ratioEnd of the current fiscal period 32.9 / End of previous period 31.8
Total assets¥14,520 million
Net assets¥4,782 million
Full-year earnings forecastNet Sales ¥9,828 million (YoY -2.1%) / Operating profit ¥933 million (YoY +71.9%) / Ordinary income ¥788 million (YoY +16.9%) / Profit attributable to owners of the parent ¥597 million
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥0 → ¥0
Depreciation and amortization¥163,649 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥13,269 thousand / Extraordinary loss None
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 consolidationAdded: 0 companies; excluded: 0 companies
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (participants not specified)
Issued Shares at Period-End11,598,113
Treasury Shares at Period-End2,016
Factors Behind Changes in Business PerformanceNet sales remained solid, led by the Semiconductor Business, and sales in that business significantly exceeded forecasts against the backdrop of a strong semiconductor market. While the sales mix shifted toward higher-margin products, some shipments in the Healthcare Business and deliveries of certain materials for the New Business were delayed, resulting in some scheduled sales being pushed back to the second quarter.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.

Net sales in the Semiconductor Business significantly exceeded forecasts against the backdrop of a strong semiconductor market, and the sales mix shifted toward higher-margin products. Meanwhile, some shipments in the Healthcare Business and deliveries of certain materials for the New Business were delayed, resulting in some scheduled sales being pushed back to the second quarter.

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 February 2027 [Japanese GAAP] (Consolidated) | OXIDE Corporation (6521) timely disclosure | Komori