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

Worth reading

90Important

Scored from 4 of 6 sections

Direction

Improvement

Direction inferred from the company’s description.

Scale

60.9

Year-on-year increase in operating profit (%)

Wording

Definitive

How definitive the wording is.

Contents of this document

Supplementary materials to the earnings summaryThird quarter of the fiscal year ending December 20267 items taken from the company’s own explanation

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

Net Sales¥16,174 million+29.6%

Operating profit¥5,145 million+60.9%

Ordinary income¥5,111 million+80.8%

Net income¥3,525 million+100.9%

Selling, general and administrative expenses¥2,377 million

Gross Profit Margin

Rate46.5 %

Operating profit margin

Rate31.8 %

Full-year earnings forecast

Net Sales

¥22,238 million

Operating profit

¥6,754 million

Ordinary income

¥6,888 million

Net income

¥4,618 million

Capital expenditures

¥1,201 million

R&D Expenses

¥741 million

EBITDA

¥7,847 million

What the company explained in this material

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

Average exchange rate during the period

160 USD/yen

Period-end exchange rate

160 USD/yen

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

EBITDA¥5,913 million
Year on year against the same period last year+50.9%
ROIC15.3 %
Equity ratio81.9 %
ROE14.3 %
ROA17 %
Quarterly earnings per share136.09 Yen
Year on year against the same period last year+102.8%
Consolidated headcount1,881 people
Year on year against the same period last year+15.3%

Segment results

Lead terminal business

Net Sales

¥8,442 million+32.8%

Segment profit

¥1,021 million+83.8%

Optical components and devices business

Net Sales

¥7,731 million+26.3%

Segment profit

¥4,124 million+56.1%

Financial targets

ROIC

Actual results15.3 %

Full-year forecast18.2 %

Equity ratio

Actual results81.9 %

Full-year forecast82.9 %

ROE

Actual results14.3 %

Full-year forecast17.9 %

ROA

Actual results17 %

Full-year forecast22.2 %

Number of employees

Number of Employees1,881 people

Year on year against the same period last year+15.3%

Capital expenditures

¥1,128 million

Payout ratio

Rate22.4 %

Contents of this document
Item	Details
Document type	Supplementary materials to the earnings summary
Fiscal Period Covered	Third quarter of the fiscal year ending December 2026
Net Sales	¥16,174 million (YoY +29.6%)
Operating profit	¥5,145 million (YoY +60.9%)
Ordinary income	¥5,111 million (YoY +80.8%)
Net income	¥3,525 million (YoY +100.9%)
Gross Profit Margin	Rate 46.5 % / Year-on-year change (points) Not disclosed
Operating profit margin	Rate 31.8 % / Year-on-year change (points) Not disclosed
Selling, general and administrative expenses	¥2,377 million
Full-year earnings forecast	Net Sales ¥22,238 million / Operating profit ¥6,754 million / Ordinary income ¥6,888 million / Net income ¥4,618 million / Capital expenditures ¥1,201 million / R&D Expenses ¥741 million / EBITDA ¥7,847 million
Segment results	Lead terminal business Net Sales ¥8,442 million (YoY +32.8%) / Segment profit ¥1,021 million (YoY +83.8%) / Optical components and devices business Net Sales ¥7,731 million (YoY +26.3%) / Segment profit ¥4,124 million (YoY +56.1%)
Key KPIs	Indicator name EBITDA / Value ¥5,913 million / Year on year against the same period last year ¥50.9 million, Indicator name ROIC / Value 15.3 % / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 81.9 % / Year on year against the same period last year Not disclosed, Indicator name ROE / Value 14.3 % / Year on year against the same period last year Not disclosed, Indicator name ROA / Value 17 % / Year on year against the same period last year Not disclosed, Indicator name Quarterly earnings per share / Value 136.09 Yen / Year on year against the same period last year 102.8 Yen, Indicator name Consolidated headcount / Value 1,881 people / Year on year against the same period last year 15.3 people
Number of employees	Number of Employees 1,881 people / Year on year against the same period last year 15.3 people
Assumptions Underlying the Business Outlook	Average exchange rate during the period 160 USD/yen / Period-end exchange rate 160 USD/yen
Financial targets	ROIC Actual results 15.3 % / Full-year forecast 18.2 % / Equity ratio Actual results 81.9 % / Full-year forecast 82.9 % / ROE Actual results 14.3 % / Full-year forecast 17.9 % / ROA Actual results 17 % / Full-year forecast 22.2 %
Payout ratio	Rate 22.4 %
Capital expenditures	¥1,128 million

Items this document does not state (14)

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 DividendAcquisition 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 materials do not explain the reasons for the changes in performance.

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.