Komori
Financial results presentation6999KOA CORPORATIONElectrical Equipment and Precision Instruments

Supplementary Financial Results Materials for the First Quarter of the Fiscal Year Ending March 2027

In Q1 of fiscal 2026, revenue and profit increased on higher orders for AI-related and industrial equipment. In response, the full-year revenue and operating profit forecasts were revised upward, and the annual dividend forecast was increased to ¥63.

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
99
¥100 million (amount of upward revision to full-year revenue forecast)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportFirst quarter of the fiscal year ending March 20279 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥208.8 100 million+23.9%
Operating profit¥8.5 100 million+70.2%
Ordinary income¥13.2 100 million+148.0%
Net income¥16.3 100 million+288.4%
Operating profit margin4.1 %
Selling, general and administrative expenses¥6.4 100 million year-on-year increase
Results for the three months of the current quarter
Net Sales¥20.88 billion
Operating profit¥850 million
Ordinary income¥1.32 billion
Profit attributable to owners of parent for the quarter¥1.63 billion
Full-year earnings forecast
Net Sales
¥873 100 million
Operating profit
¥53.6 100 million
Ordinary income
¥60.4 100 million
Profit attributable to owners of the parent
¥77.4 100 million
Annual Dividend
¥63
ROE
8.3 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Q1 results are tracking above expectations
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Revenue Growth+¥6.5 billion
  • Foreign-Exchange Movements+¥1.5 billion
  • Higher raw material prices (surging precious-metal prices)-¥3.1 billion
  • Other-¥300 million
  • Increase in fixed costs-¥2.9 billion
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • Assumed exchange rate (1 USD)¥159
  • Assumed exchange rate (1 EUR)¥185.28
New initiatives
  • Investment to expand production capacity, centered on thick-film and thin-film chips
  • Investment in new product development
Key KPIsA metric the company considers important as a management benchmark.
  • Orders received¥246 100 million
  • Order backlog¥174 100 million
  • Bill-to-book ratio1.18 times
  • R&D expenses as a percentage of net sales3.6 %
Orders received and order backlog
Orders received
¥246 100 million
Order backlog
¥174 100 million
Capital expenditures
¥3.4 100 million first-quarter results
Annual Dividend
Annual¥63
Payout ratio
30.2 %
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings report
Fiscal Period CoveredFirst quarter of the fiscal year ending March 2027
Net Sales¥208.8 100 million (YoY +23.9%)
Operating profit¥8.5 100 million (YoY +70.2%)
Ordinary income¥13.2 100 million (YoY +148.0%)
Net income¥16.3 100 million (YoY +288.4%)
Operating profit margin4.1 %
Selling, general and administrative expenses¥6.4 100 million (year-on-year increase)
Results for the three months of the current quarterNet Sales ¥20.88 billion / Operating profit ¥850 million / Ordinary income ¥1.32 billion / Profit attributable to owners of parent for the quarter ¥1.63 billion
Full-year earnings forecastNet Sales ¥873 100 million / Operating profit ¥53.6 100 million / Ordinary income ¥60.4 100 million / Profit attributable to owners of the parent ¥77.4 100 million / Annual Dividend ¥63 / ROE 8.3 %
Self-assessment against the planQ1 results are tracking above expectations
Breakdown of Factors Affecting the ChangeFactors Revenue Growth / Amount +¥6.5 billion, Factors Foreign-Exchange Movements / Amount +¥1.5 billion, Factors Higher raw material prices (surging precious-metal prices) / Amount -¥3.1 billion, Factors Other / Amount -¥300 million, Factors Increase in fixed costs / Amount -¥2.9 billion
Key KPIsIndicator name Orders received / Value ¥246 100 million / Year on year against the same period last year Not disclosed, Indicator name Order backlog / Value ¥174 100 million / Year on year against the same period last year Not disclosed, Indicator name Bill-to-book ratio / Value 1.18 times / Year on year against the same period last year Not disclosed, Indicator name R&D expenses as a percentage of net sales / Value 3.6 % / Year on year against the same period last year Not disclosed
Assumptions Underlying the Business OutlookItem Assumed exchange rate (1 USD) / Value ¥159, Item Assumed exchange rate (1 EUR) / Value ¥185.28
Annual DividendAnnual ¥63 / Interim Not disclosed / End of period Not disclosed
Payout ratio30.2 %
Capital expenditures¥3.4 100 million (first-quarter results)
Orders received and order backlogOrders received ¥246 100 million / Order backlog ¥174 100 million
New initiativesInvestment to expand production capacity, centered on thick-film and thin-film chips, Investment in new product development
Items this document does not state (12)
Gross Profit MarginProgress 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 sharesMarket 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.

In addition to Q1 revenue tracking above the initial assumptions, demand for industrial equipment and AI-related equipment is expected to remain firm from Q2 onward. Operating profit is benefiting from higher revenue and firm demand, while being affected by surging precious-metal prices and higher selling, general and administrative expenses.

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.
Supplementary Financial Results Materials for the First Quarter of the Fiscal Year Ending March 2027 | KOA CORPORATION (6999) timely disclosure | Komori