Supplementary Financial Results Material for the Second Quarter of the Fiscal Year Ending March 2027 | KOA CORPORATION (6999) timely disclosure

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

¥100 million (year-on-year increase in net sales)

Wording

Conditional

How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportSecond quarter of the fiscal year ending March 202712 items taken from the company’s own explanation

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

Net Sales436.3 Hundreds of millions of yen+26.0%

Operating profit37.4 Hundreds of millions of yen+186.4%

Ordinary income39.8 Hundreds of millions of yen+146.2%

Net income58.2 Hundreds of millions of yen+404.1%

Operating profit margin8.6 %

Results for the three months of the current quarter

Net Sales

227.5 Hundreds of millions of yen+27.9%

Operating profit

28.9 Hundreds of millions of yen+258.6%

Ordinary income

26.7 Hundreds of millions of yen+145.3%

Net income

41.9 Hundreds of millions of yen+470.2%

Full-year earnings forecast

Net Sales

915 Hundreds of millions of yen

Operating profit

83.1 Hundreds of millions of yen

Ordinary income

85.6 Hundreds of millions of yen

Profit attributable to owners of the parent

96.6 Hundreds of millions of yen

ROE

10.5 %

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Year-on-year operating profit

Contribution margin from increased sales10.3

Foreign Exchange Movements4.1

Rising raw material prices-28.2

Increase in fixed costs-3.5

Other4.1

Full-year operating profit forecast

Contribution margin from increased sales90

Foreign Exchange Movements14

Rising raw material prices-55

Increase in fixed costs-13

Other10

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

Exchange rate

1USD

¥159

1EUR

¥183

Raw material pricesThe assumption is that the impact of higher raw material prices will remain at the second-quarter level

New initiatives

Unplanned investment in small, thick-film chip resistors for the next fiscal year
¥15 increase in the forecast year-end dividend per share

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

Orders received

286 Hundreds of millions of yen

Order backlog

232 Hundreds of millions of yen

Bill-to-book ratio

1.26 times

Segment results

By product

Resistors

213.08 Hundreds of millions of yen+29.5%

Safety

3.69 Hundreds of millions of yen+15.0%

4.47 Hundreds of millions of yen+21.5%

Other

6.26 Hundreds of millions of yen-3.8%

Regional breakdown

Asia

100.29 Hundreds of millions of yen+43.8%

Japan

54.58 Hundreds of millions of yen+21.8%

North America

33.67 Hundreds of millions of yen+12.1%

Europe

38.95 Hundreds of millions of yen+17.0%

By application

Automobiles

107.71 Hundreds of millions of yen+17.3%

Industrial Machinery

29.46 Hundreds of millions of yen+35.6%

Communications

19.36 Hundreds of millions of yen+44.4%

Power supply

13.05 Hundreds of millions of yen+37.5%

Home appliances

9.8 Hundreds of millions of yen+26.9%

Other

48.12 Hundreds of millions of yen+42.7%

Medium-term management plan targets

FY2027

Operating profit

74 Hundreds of millions of yen

Operating profit margin

9.3 %

Exchange rate

145 1 USD = yen

Financial targets

ROE

10.5 %

Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.

Rising raw material prices¥5.5 billion profit-reduction factor

Increase in fixed costs¥1.3 billion profit-reduction factor

Orders received and order backlog

Orders received

286 Hundreds of millions of yen

Order backlog

232 Hundreds of millions of yen

Capital expenditures

¥12 100 million first-half actual), ¥4.1 billion (full-year forecast

Annual Dividend

¥78 per share

Interim31.5

End of period46.5

Payout ratio

30 Around %

Contents of this document
Item	Details
Document type	Supplementary materials to the earnings report
Fiscal Period Covered	Second quarter of the fiscal year ending March 2027
Net Sales	436.3 Hundreds of millions of yen (YoY +26.0%)
Operating profit	37.4 Hundreds of millions of yen (YoY +186.4%)
Ordinary income	39.8 Hundreds of millions of yen (YoY +146.2%)
Net income	58.2 Hundreds of millions of yen (YoY +404.1%)
Operating profit margin	8.6 %
Results for the three months of the current quarter	Net Sales 227.5 Hundreds of millions of yen (YoY +27.9%) / Operating profit 28.9 Hundreds of millions of yen (YoY +258.6%) / Ordinary income 26.7 Hundreds of millions of yen (YoY +145.3%) / Net income 41.9 Hundreds of millions of yen (YoY +470.2%)
Full-year earnings forecast	Net Sales 915 Hundreds of millions of yen / Operating profit 83.1 Hundreds of millions of yen / Ordinary income 85.6 Hundreds of millions of yen / Profit attributable to owners of the parent 96.6 Hundreds of millions of yen / ROE 10.5 %
Segment results	By product Resistors 213.08 Hundreds of millions of yen (YoY +29.5%) / Safety 3.69 Hundreds of millions of yen (YoY +15.0%) / IC 4.47 Hundreds of millions of yen (YoY +21.5%) / Other 6.26 Hundreds of millions of yen (YoY -3.8%) / Regional breakdown Asia 100.29 Hundreds of millions of yen (YoY +43.8%) / Japan 54.58 Hundreds of millions of yen (YoY +21.8%) / North America 33.67 Hundreds of millions of yen (YoY +12.1%) / Europe 38.95 Hundreds of millions of yen (YoY +17.0%) / By application Automobiles 107.71 Hundreds of millions of yen (YoY +17.3%) / Industrial Machinery 29.46 Hundreds of millions of yen (YoY +35.6%) / Communications 19.36 Hundreds of millions of yen (YoY +44.4%) / Power supply 13.05 Hundreds of millions of yen (YoY +37.5%) / Home appliances 9.8 Hundreds of millions of yen (YoY +26.9%) / Other 48.12 Hundreds of millions of yen (YoY +42.7%)
Breakdown of Factors Affecting the Change	Year-on-year operating profit Contribution margin from increased sales 10.3 / Foreign Exchange Movements 4.1 / Rising raw material prices -28.2 / Increase in fixed costs -3.5 / Other 4.1 / Full-year operating profit forecast Contribution margin from increased sales 90 / Foreign Exchange Movements 14 / Rising raw material prices -55 / Increase in fixed costs -13 / Other 10
Key KPIs	Orders received 286 Hundreds of millions of yen / Order backlog 232 Hundreds of millions of yen / Bill-to-book ratio 1.26 times
Assumptions Underlying the Business Outlook	Exchange rate 1USD ¥159 / 1EUR ¥183 / Raw material prices The assumption is that the impact of higher raw material prices will remain at the second-quarter level
Risk amount incorporated into the outlook	Rising raw material prices ¥5.5 billion profit-reduction factor / Increase in fixed costs ¥1.3 billion profit-reduction factor
Medium-term management plan targets	FY2027 Operating profit 74 Hundreds of millions of yen / Operating profit margin 9.3 % / Exchange rate 145 1 USD = yen
Financial targets	ROE 10.5 %
Annual Dividend	¥78 per share
Payout ratio	30 Around %
Capital expenditures	¥12 100 million (first-half actual), ¥4.1 billion (full-year forecast)
Orders received and order backlog	Orders received 286 Hundreds of millions of yen / Order backlog 232 Hundreds of millions of yen
New initiatives	Unplanned investment in small, thick-film chip resistors for the next fiscal year, ¥15 increase in the forecast year-end dividend per share

Items this document does not state (10)

Gross Profit MarginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsNumber of employeesAcquisition 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.

Revenue increased in the Chinese automotive sector, among distributors in Europe, the US and China, in AI-related equipment in Asia, and in industrial equipment in Japan. Higher revenue, the weaker yen and fixed-cost controls contributed to the increase in operating profit, while higher material costs due to rising raw material prices were a factor reducing profit. Net income includes special factors such as ¥3.10 billion in compensation related to the relocation of a plant.

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