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Earnings presentation6694ZOOM CORPORATIONElectrical Equipment and Precision Instruments

Presentation Materials for the Second Quarter (Interim Period) Financial Results for the Fiscal Year Ending December 2026

In the first half, operating profit recovered from a loss in the same period of the previous year to a profit of ¥610 million, due to fixed-cost reductions and cost improvements from structural reform, yen depreciation, and the recovery in product sales. As a result, the full-year forecasts for net sales, operating profit, ordinary profit, and net income were revised upward.

Worth reading
61In focus
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
7.6
¥100 million (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Earnings presentationSecond quarter (interim period) of the fiscal year ending December 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥90.9 hundred million+13.9%
Operating profit¥6.1 hundred million
Net income¥2.7 hundred million
Results for the three months of the current quarter
Net Sales
¥44 hundred million
Operating profit
¥3.99 hundred million
Ordinary income
¥4 hundred million
Full-year earnings forecast
Net Sales
¥185 hundred million
Operating profit
¥9 hundred million
Ordinary income
¥8 hundred million
Profit attributable to owners of the parent
¥4 hundred million
Earnings per share
¥92.6
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
The first half was generally ahead of plan
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Increase in gross profit from higher sales¥3 hundred million
  • Cost Improvement¥0.8 hundred million
  • Decrease in R&D Expenses¥0.3 hundred million
  • Reduction in personnel expenses¥0.1 hundred million
  • Decrease in other expenses¥0.1 hundred million
  • IEEPA tariff refunds on current-period sales¥0.9 hundred million
  • Increase in gross profit from foreign exchange movements¥3.1 hundred million
  • Increase in SG&A expenses from foreign exchange movements¥-2 hundred million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • Average exchange rate (U.S. dollar)155.1 JPY/USD
  • Average exchange rate (euro)180.7 JPY/EUR
New initiatives
  • Fixed-cost reductions and cost improvements through structural reform
  • Capturing demand for high-quality audio through the Studio series of Handy Recorder products
Key KPIsA metric the company considers important as a management benchmark.
  • Cash flow from operating activities¥11.4 hundred million
    Year on year against the same period last year+5.5%
  • EBITDA¥9.3 hundred million
    Year on year against the same period last year+6.7%
  • Handy Audio Recorder sales¥19.6 hundred million
    Year on year against the same period last year+34.0%
  • Professional Field Recorder sales¥6.6 hundred million
    Year on year against the same period last year+27.0%
Capital expenditures
¥0.3 100 million expenditures for the acquisition of property, plant and equipment
Annual Dividend
Annual¥32 per share
Payout ratio
34.6 %
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period CoveredSecond quarter (interim period) of the fiscal year ending December 2026
Net Sales¥90.9 hundred million (YoY +13.9%)
Operating profit¥6.1 hundred million
Net income¥2.7 hundred million
Results for the three months of the current quarterNet Sales ¥44 hundred million / Operating profit ¥3.99 hundred million / Ordinary income ¥4 hundred million
Full-year earnings forecastNet Sales ¥185 hundred million / Operating profit ¥9 hundred million / Ordinary income ¥8 hundred million / Profit attributable to owners of the parent ¥4 hundred million / Earnings per share ¥92.6
Self-assessment against the planThe first half was generally ahead of plan
Breakdown of Factors Affecting the ChangeFactors Increase in gross profit from higher sales / Amount ¥3 hundred million, Factors Cost Improvement / Amount ¥0.8 hundred million, Factors Decrease in R&D Expenses / Amount ¥0.3 hundred million, Factors Reduction in personnel expenses / Amount ¥0.1 hundred million, Factors Decrease in other expenses / Amount ¥0.1 hundred million, Factors IEEPA tariff refunds on current-period sales / Amount ¥0.9 hundred million, Factors Increase in gross profit from foreign exchange movements / Amount ¥3.1 hundred million, Factors Increase in SG&A expenses from foreign exchange movements / Amount ¥-2 hundred million
Key KPIsIndicator name Cash flow from operating activities / Value ¥11.4 hundred million / Year on year against the same period last year ¥5.5 hundred million, Indicator name EBITDA / Value ¥9.3 hundred million / Year on year against the same period last year ¥6.7 hundred million, Indicator name Handy Audio Recorder sales / Value ¥19.6 hundred million / Year on year against the same period last year ¥34 hundred million, Indicator name Professional Field Recorder sales / Value ¥6.6 hundred million / Year on year against the same period last year ¥27 hundred million
Assumptions Underlying the Business OutlookItem Average exchange rate (U.S. dollar) / Value 155.1 JPY/USD, Item Average exchange rate (euro) / Value 180.7 JPY/EUR
Annual DividendAnnual ¥32 per share / Interim Not disclosed / End of period Not disclosed
Payout ratio34.6 %
Capital expenditures¥0.3 100 million (expenditures for the acquisition of property, plant and equipment)
New initiativesFixed-cost reductions and cost improvements through structural reform, Capturing demand for high-quality audio through the Studio series of Handy Recorder products
Items this document does not state (16)
Ordinary incomeGross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSegment resultsUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition of treasury sharesOrders received and order backlogMarket Size / ShareKey points of the Q&A

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 factors cited for the improvement in results were fixed-cost reductions and cost improvements, improved sell-through of Handy Recorder products, the contribution of the Studio series, the effects of yen depreciation, and IEEPA tariff refunds. The upward revision to the full-year forecasts reflects strong first-half performance, yen depreciation, tariff refunds, and progress in cost improvements and fixed-cost reductions from structural reform.

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Presentation Materials for the Second Quarter (Interim Period) Financial Results for the Fiscal Year Ending December 2026 | ZOOM CORPORATION (6694) timely disclosure | Komori