Komori
Earnings6521OXIDE CorporationElectrical equipment and precision instruments

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

For the interim period of the fiscal year ending February 2027, revenue increased 18.9% year on year, while operating profit, ordinary profit and interim net profit attributable to owners of the parent all turned from losses into profits. The full-year earnings forecast was revised, but details before and after the revision are provided in separate disclosure materials.

Worth reading
51Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
641
¥ million (operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales4,935¥ millionYear on year +18.9%Progress 47.8%
Operating profit641¥ millionProgress 46.9%
Ordinary income558¥ millionProgress 45.2%
Net income attributable to owners of the parent571¥ 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¥49.24
Financial position at period-end
Total assets15,394¥ million
of which net assets 5,349 ¥ millionEquity ratio 34.7%vs. prior year-end +2.9pt

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+793,233
Investment-669,340
Financials-501,255
Net change-377,362

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¥1,921,507 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥10,323 million (YoY +2.8%)
Operating profit¥1,367 million (YoY +151.9%)
Ordinary income¥1,234 million (YoY +83.0%)
Profit attributable to owners of the parent¥1,328 million
Revision to Earnings ForecastNot disclosed → Net Sales 10,323 / Operating profit 1,367 / Ordinary income 1,234 / Profit attributable to owners of the parent 1,328
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

Revenue remained solid, led by the Semiconductor Business and New Fields Business. Shipments of laser products and optical single-crystal products increased against a backdrop of expansion in the semiconductor manufacturing equipment market, and operating profit increased due to higher revenue and an improved gross profit margin. In the Healthcare Business, the procurement environment for key raw materials deteriorated and prices rose, while in the New Fields Business, certain projects were shifted to the second half.

Disclosure regarding the going concern assumption

There are no applicable matters.

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNo material changes. The number and names of companies added to or removed from the scope of consolidation are Not disclosed.
Material subsequent eventsThe company has been receiving single-crystal growth furnaces free of charge from Raicol Crystals Ltd. on a phased basis, and additional transfers free of charge took place after the end of the interim period. The company also resolved to make additional capital expenditures of ¥841 million (planned) to increase production of Faraday rotators for data centers. Operations are scheduled to commence during the second half of the fiscal year ending February 2027, and the impact on current-year results is still under review.
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Property, Plant and Equipment ¥29,095 thousand, Government Grants ¥96,378 thousand, Gain on donated assets ¥160,125 thousand / Extraordinary loss Loss on reduction of fixed asset acquisition costs ¥92,530 thousand
Depreciation and amortization¥324,043 thousand
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (attendees: Not disclosed)
Issued Shares at Period-End11,620,442
Treasury Shares at Period-End2,086
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 March 2026 to 31 August 2026
Net Sales¥4,935 million (YoY +18.9%)
Operating profit¥641 million
Ordinary income¥558 million
Profit attributable to owners of the parent¥571 million
Net income per share¥49.24
Equity ratioEnd of the current fiscal period 34.7 / End of previous period 31.8
Total assets¥15,394 million
Net assets¥5,349 million
Cash flows from operating activities¥793,233 thousand
Cash flows from investing activities¥-669,340 thousand
Cash flows from financing activities¥-501,255 thousand
Cash and cash equivalents at end of period¥1,921,507 thousand
Full-year earnings forecastNet Sales ¥10,323 million (YoY +2.8%) / Operating profit ¥1,367 million (YoY +151.9%) / Ordinary income ¥1,234 million (YoY +83.0%) / Profit attributable to owners of the parent ¥1,328 million
Revision to Earnings ForecastNot disclosed → Net Sales 10,323 / Operating profit 1,367 / Ordinary income 1,234 / Profit attributable to owners of the parent 1,328
Annual Dividend Forecast¥0 → ¥0
Depreciation and amortization¥324,043 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Property, Plant and Equipment ¥29,095 thousand, Government Grants ¥96,378 thousand, Gain on donated assets ¥160,125 thousand / Extraordinary loss Loss on reduction of fixed asset acquisition costs ¥92,530 thousand
Disclosure regarding the going concern assumptionThere are no applicable matters.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNo material changes. The number and names of companies added to or removed from the scope of consolidation are Not disclosed.
Material subsequent eventsThe company has been receiving single-crystal growth furnaces free of charge from Raicol Crystals Ltd. on a phased basis, and additional transfers free of charge took place after the end of the interim period. The company also resolved to make additional capital expenditures of ¥841 million (planned) to increase production of Faraday rotators for data centers. Operations are scheduled to commence during the second half of the fiscal year ending February 2027, and the impact on current-year results is still under review.
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (attendees: Not disclosed)
Issued Shares at Period-End11,620,442
Treasury Shares at Period-End2,086
Factors Behind Changes in Business PerformanceRevenue remained solid, led by the Semiconductor Business and New Fields Business. Shipments of laser products and optical single-crystal products increased against a backdrop of expansion in the semiconductor manufacturing equipment market, and operating profit increased due to higher revenue and an improved gross profit margin. In the Healthcare Business, the procurement environment for key raw materials deteriorated and prices rose, while in the New Fields Business, certain projects were shifted to the second half.
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.

Revenue remained solid, led by the Semiconductor Business and New Fields Business. In addition to the increase in revenue, the gross profit margin improved. In the Semiconductor Business, shipments of laser products and optical single-crystal products increased against a backdrop of expansion in the semiconductor manufacturing equipment market.

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.
Second Quarter of the Fiscal Year Ending February 2027: Summary of Financial Results [Japanese GAAP] (Consolidated) | OXIDE Corporation (6521) timely disclosure | Komori