Komori
Earnings presentation materials6788NIHON TRIM CO.,LTD.Electric Appliances & Precision Instruments

Supplementary Explanatory Materials for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027

For the second quarter of the fiscal year ending March 2027, revenue, operating profit, ordinary profit, and interim net income attributable to owners of the parent exceeded the year-earlier period. Revenue, operating profit, and ordinary profit reached record highs for an interim period. Meanwhile, the gross profit margin declined due to the expansion of the bottled water business and higher raw material and component prices.

Worth reading
65In 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
1485
¥ million (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings summarySecond quarter (interim period) of the fiscal year ending March 20278 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥13,891 million+12.0%
Operating profit¥1,950 million+24.8%
Ordinary income¥2,125 million+26.8%
Net income¥1,291 million +16.7%interim net income attributable to owners of the parent
Gross Profit Margin66.4 %
Operating profit margin14 %
Selling, general and administrative expenses¥7,270 million
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Impact of higher sales¥1,016 million
  • Impact of higher cost ratio¥-113 million
  • Impact of changes in sales mix¥-165 million
  • Impact of higher selling expenses¥-261 million
  • Impact of higher personnel expenses¥-98 million
  • Impact of lower advertising expenses¥57 million
  • Other¥-48 million
New initiatives
  • Increased Investment in Human Capital
  • Proactive promotion of research and development activities
  • Strengthening Investor Relations Activities
  • Investment in new businesses through M&A
  • Strengthen advertising initiatives for the bottled water business in the second half
Key KPIsA metric the company considers important as a management benchmark.
  • Year-on-year increase in group headcount38 people
    Year on year against the same period last year+38 people
  • Actual ROE8.5 %
  • DOE4 %
  • Actual PBR1.34 Times
Segment results
  • Water Healthcare Business
    Net Sales12,432
  • Medical-related business
    Net Sales1,458
  • Total water ionizer sales
    Net Sales5,308
  • Cartridges
    Net Sales3,232
  • PT. SUPER WAHANA TEHNO (bottled water)
    Net Sales3,194
  • Regenerative Medicine-Related Business
    Net Sales1,446
  • Electrolyzed Water Dialysis Business
    Net Sales12
Medium-term management plan targets
  • Fiscal yearFiscal year ending March 2027
    Net Sales¥270 100 million
  • Fiscal yearFiscal year ending March 2028
    Net Sales¥310 100 million
Financial targets
ROE targetAt least 10%
Actual ROE8.5% (end of March 2026)
DOE basis4%
Actual PBR1.34x (end of March 2026)
Number of employees
Number of EmployeesYear-on-year: +38 people
Change during the periodYear-on-year: +38 people
Acquisition of treasury shares
Number of shares to be acquired25 10,000 shares
Acquisition periodFiscal year ended March 2026
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings summary
Fiscal Period CoveredSecond quarter (interim period) of the fiscal year ending March 2027
Net Sales¥13,891 million (YoY +12.0%)
Operating profit¥1,950 million (YoY +24.8%)
Ordinary income¥2,125 million (YoY +26.8%)
Net income¥1,291 million (interim net income attributable to owners of the parent) (YoY +16.7%)
Gross Profit Margin66.4 %
Operating profit margin14 %
Selling, general and administrative expenses¥7,270 million
Segment resultsSegment Water Healthcare Business / Net Sales ¥12,432 million / yoy_pct ¥14.4 million, Segment Medical-related business / Net Sales ¥1,458 million / yoy_pct ¥-5.2 million, Segment Total water ionizer sales / Net Sales ¥5,308 million / yoy_pct ¥5.4 million, Segment Cartridges / Net Sales ¥3,232 million / yoy_pct ¥5.3 million, Segment PT. SUPER WAHANA TEHNO (bottled water) / Net Sales ¥3,194 million / yoy_pct ¥52.1 million, Segment Regenerative Medicine-Related Business / Net Sales ¥1,446 million / yoy_pct ¥-1.3 million, Segment Electrolyzed Water Dialysis Business / Net Sales ¥12 million / yoy_pct ¥-82.8 million
Breakdown of Factors Affecting the ChangeFactors Impact of higher sales / Amount ¥1,016 million, Factors Impact of higher cost ratio / Amount ¥-113 million, Factors Impact of changes in sales mix / Amount ¥-165 million, Factors Impact of higher selling expenses / Amount ¥-261 million, Factors Impact of higher personnel expenses / Amount ¥-98 million, Factors Impact of lower advertising expenses / Amount ¥57 million, Factors Other / Amount ¥-48 million
Key KPIsIndicator name Year-on-year increase in group headcount / Value 38 people / Year on year against the same period last year +38 people, Indicator name Actual ROE / Value 8.5 % / Year on year against the same period last year Not disclosed, Indicator name DOE / Value 4 % / Year on year against the same period last year Not disclosed, Indicator name Actual PBR / Value 1.34 Times / Year on year against the same period last year Not disclosed
Number of employeesNumber of Employees Year-on-year: +38 people / Change during the period Year-on-year: +38 people / Hiring plan Not disclosed
Medium-term management plan targetsFiscal year Fiscal year ending March 2027 / Net Sales ¥270 100 million, Fiscal year Fiscal year ending March 2028 / Net Sales ¥310 100 million
Financial targetsROE target At least 10% / Actual ROE 8.5% (end of March 2026) / DOE basis 4% / Actual PBR 1.34x (end of March 2026)
Acquisition of treasury sharesNumber of shares to be acquired 25 10,000 shares / Acquisition period Fiscal year ended March 2026
New initiativesIncreased Investment in Human Capital, Proactive promotion of research and development activities, Strengthening Investor Relations Activities, Investment in new businesses through M&A, Strengthen advertising initiatives for the bottled water business in the second half
Items this document does not state (14)
Results for the three months of the current quarterFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAnnual DividendPayout ratioCapital expendituresOrders 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 expansion of the bottled water business and steady sales of water ionizers and cartridges drove revenue growth. While the increase in revenue contributed to operating profit, higher raw material and component prices, changes in the sales mix, and higher personnel expenses weighed on profit, while lower advertising expenses provided support.

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.
Supplementary Explanatory Materials for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 | NIHON TRIM CO.,LTD. (6788) timely disclosure | Komori