Overview of Consolidated Financial Results for the Second Quarter of the Fiscal Year Ending December 2026 | KOHOKU KOGYO CO.,LTD. (6524) timely disclosure

Worth reading

39Recurring

0–100. This measures how worthwhile something is to read, not how good or bad the company is.

Direction

Improvement

Direction inferred from the company’s description.

Scale

6754

¥ millions (revised full-year operating income forecast)

Wording

Definitive

How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportInterim period of the fiscal year ending December 20266 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥10,023 million+27.3%

Operating profit¥2,949 million+62.7%

Ordinary income¥3,151 million+142.9%

Net income¥2,123 million+251.0%

Selling, general and administrative expenses¥1,567 million

Gross Profit Margin

Rate45.1%

Operating profit margin

Rate29.4%

Full-year earnings forecast

Net Sales

¥22,238 million

Cost of sales

¥12,059 million

Gross profit

¥10,179 million

Selling, general and administrative expenses

¥3,425 million

Operating profit

¥6,754 million

Ordinary income

¥6,888 million

Net income

¥4,618 million

Capital expenditures

¥1,201 million

Research and development costs

¥741 million

What the company explained in this material

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

Assumed exchange rate for the second half of the fiscal year ending December 2026

160 USD/yen

Key KPIsA metric the company considers important as a management benchmark.

EBITDA¥3,454 million
Year on year against the same period last year+50.8%
ROIC8.9 %
Equity ratio81.7 %
ROE8.7 %
ROA10.6 %
Interim net income per share¥81.96
Year on year against the same period last year+255.9%
Consolidated number of employees1,792 people
Year on year against the same period last year+17.6%
Average exchange rate during the period158.29 USD/yen
Period-end exchange rate162.45 USD/yen

Segment results

Lead terminal business

Net Sales

¥5,360 million+29.2%

Segment profit

¥549 million+60.2%

Optical components and devices business

Net Sales

¥4,662 million+25.2%

Segment profit

¥2,400 million+63.3%

Financial targets

ROIC

Actual results8.9 %

Equity ratio

Actual results81.7 %

ROE

Actual results8.7 %

ROA

Actual results10.6 %

Number of employees

Number of Employees1,792 people

Change during the period268 people

Capital expenditures

¥549 million

Contents of this document
Item	Details
Document type	Supplementary materials to the earnings report
Fiscal Period Covered	Interim period of the fiscal year ending December 2026
Net Sales	¥10,023 million (YoY +27.3%)
Operating profit	¥2,949 million (YoY +62.7%)
Ordinary income	¥3,151 million (YoY +142.9%)
Net income	¥2,123 million (YoY +251.0%)
Gross Profit Margin	Rate 45.1% / Year-on-year change (points) Not disclosed
Operating profit margin	Rate 29.4% / Year-on-year change (points) Not disclosed
Selling, general and administrative expenses	¥1,567 million
Full-year earnings forecast	Net Sales ¥22,238 million / Cost of sales ¥12,059 million / Gross profit ¥10,179 million / Selling, general and administrative expenses ¥3,425 million / Operating profit ¥6,754 million / Ordinary income ¥6,888 million / Net income ¥4,618 million / Capital expenditures ¥1,201 million / Research and development costs ¥741 million
Segment results	Lead terminal business Net Sales ¥5,360 million (YoY +29.2%) / Segment profit ¥549 million (YoY +60.2%) / Optical components and devices business Net Sales ¥4,662 million (YoY +25.2%) / Segment profit ¥2,400 million (YoY +63.3%) / Corporate and other Not disclosed
Key KPIs	Indicator name EBITDA / Value ¥3,454 million / Year on year against the same period last year ¥50.8 million, Indicator name ROIC / Value 8.9 % / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 81.7 % / Year on year against the same period last year Not disclosed, Indicator name ROE / Value 8.7 % / Year on year against the same period last year Not disclosed, Indicator name ROA / Value 10.6 % / Year on year against the same period last year Not disclosed, Indicator name Interim net income per share / Value ¥81.96 / Year on year against the same period last year ¥255.9, Indicator name Consolidated number of employees / Value 1,792 people / Year on year against the same period last year 17.6 people, Indicator name Average exchange rate during the period / Value 158.29 USD/yen / Year on year against the same period last year Not disclosed, Indicator name Period-end exchange rate / Value 162.45 USD/yen / Year on year against the same period last year Not disclosed
Number of employees	Number of Employees 1,792 people / Change during the period 268 people
Assumptions Underlying the Business Outlook	Assumed exchange rate for the second half of the fiscal year ending December 2026 Value 160 USD/yen
Financial targets	ROIC Actual results 8.9 % / Target Not disclosed / Equity ratio Actual results 81.7 % / Target Not disclosed / ROE Actual results 8.7 % / Target Not disclosed / ROA Actual results 10.6 % / Target Not disclosed
Capital expenditures	¥549 million

Items this document does not state (15)

Results for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives

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.

The document does not state the reasons for the improved results or the revision to the full-year forecasts.

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.

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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.