Komori
Earnings6999KOA CORPORATIONElectrical Equipment and Precision Instruments

Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP]

In the first quarter of the fiscal year ending March 2027, net sales, operating income, ordinary income and net income exceeded the year-earlier period. The full-year earnings forecast and annual dividend forecast were revised, with full-year net sales of ¥87,300 million, operating income of ¥5,360 million and an annual dividend of ¥63 projected.

Worth reading
57In 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
23.9
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales20,880¥ millionYear on year +23.9%Progress 23.9%
Operating profit851¥ millionYear on year +70.2%Progress 15.9%
Ordinary income1,315¥ millionYear on year +148.0%Progress 21.8%
Net income attributable to owners of the parent1,629¥ millionYear on year +288.4%Progress 21.0%

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¥43.88
Financial position at period-end
Total assets151,184¥ million
of which net assets 91,006 ¥ millionEquity ratio 60.2%vs. prior year-end +1.8pt

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.

Segment revenue
Japan6,48931.1%
Asia7,02733.7%
Americas3,41816.4%
Europe3,94418.9%
Segment profit
Japan854
Asia-129
Americas146
Europe213
Regional sales
Japan6,48931.1%
Asia7,02733.7%
Americas3,41816.4%
Europe3,94418.9%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥87,300 million (YoY +20.8%)
Operating profit¥5,360 million (YoY +47.0%)
Ordinary income¥6,040 million (YoY +15.6%)
Net income¥7,740 million (YoY +95.9%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥87,300 million / Operating profit Not disclosed → ¥5,360 million / Ordinary income Not disclosed → ¥6,040 million / Net income Not disclosed → ¥7,740 million
Annual Dividend Forecast¥32 → ¥63
Factors Behind Changes in Business Performance

Net sales increased due to expanding demand for AI-related equipment and from distributors, a recovery in demand for industrial equipment, steady demand from the automotive sector and the weaker yen. Operating income increased on higher sales and other factors despite higher raw material prices. Net income attributable to owners of the parent increased mainly due to the recognition of a ¥745 million negative adjustment to income taxes and other factors in connection with the decision to dissolve and liquidate VIA electronic GmbH.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥26 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million / Extraordinary loss Losses on disposal of fixed assets ¥1 million / Impairment loss ¥26 million
Depreciation and amortization¥1,778 million
Orders received and order backlogOrders received ¥24,572 million (YoY +137.6%) / Order backlog ¥17,356 million (YoY +150.8%)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End37,479,724
Treasury Shares at Period-End342,428
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥20,880 million (YoY +23.9%)
Operating profit¥851 million (YoY +70.2%)
Ordinary income¥1,315 million (YoY +148.0%)
Profit attributable to owners of the parent¥1,629 million (YoY +288.4%)
Net income per share¥43.88
Equity ratioEnd of the current fiscal period 60.2 / End of previous period 58.4
Total assets¥151,184 million
Net assets¥91,006 million
Full-year earnings forecastNet Sales ¥87,300 million (YoY +20.8%) / Operating profit ¥5,360 million (YoY +47.0%) / Ordinary income ¥6,040 million (YoY +15.6%) / Net income ¥7,740 million (YoY +95.9%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥87,300 million / Operating profit Not disclosed → ¥5,360 million / Ordinary income Not disclosed → ¥6,040 million / Net income Not disclosed → ¥7,740 million
Annual Dividend Forecast¥32 → ¥63
Segment revenueJapan ¥6,489 million / Asia ¥7,027 million / Americas ¥3,418 million / Europe ¥3,944 million
Segment profitJapan ¥854 million / Asia ¥-129 million / Americas ¥146 million / Europe ¥213 million
Regional salesJapan ¥6,489 million / Asia ¥7,027 million / Americas ¥3,418 million / Europe ¥3,944 million
Orders received and order backlogOrders received ¥24,572 million (YoY +137.6%) / Order backlog ¥17,356 million (YoY +150.8%)
Depreciation and amortization¥1,778 million
Impairment loss¥26 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million / Extraordinary loss Losses on disposal of fixed assets ¥1 million / Impairment loss ¥26 million
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End37,479,724
Treasury Shares at Period-End342,428
Factors Behind Changes in Business PerformanceNet sales increased due to expanding demand for AI-related equipment and from distributors, a recovery in demand for industrial equipment, steady demand from the automotive sector and the weaker yen. Operating income increased on higher sales and other factors despite higher raw material prices. Net income attributable to owners of the parent increased mainly due to the recognition of a ¥745 million negative adjustment to income taxes and other factors in connection with the decision to dissolve and liquidate VIA electronic GmbH.
Items this document does not state (8)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyMaterial subsequent events

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.

Net sales were boosted by expanding demand for AI-related equipment and from distributors, a recovery in demand for industrial equipment, steady demand from the automotive sector and the weaker yen. Operating income increased on higher sales and other factors, while raw material prices rose. Net income increased mainly due to the recognition of a ¥745 million negative adjustment to income taxes and other factors in connection with the decision to dissolve and liquidate consolidated subsidiary VIA electronic GmbH. The company states that details of the reasons for revising the earnings forecast should be referred to in separately released materials.

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.
Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] | KOA CORPORATION (6999) timely disclosure | Komori