Komori
Earnings7228DAYTONA CORPORATIONAutomobiles and transportation equipment

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending December 2026, net sales increased 6.9% year on year, operating profit increased 18.3%, and net income also increased 21.4%. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
37Immaterial
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
18.3
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales7,866¥ millionYear on year +6.9%Progress 50.5%
Operating profit1,007¥ millionYear on year +18.3%Progress 58.0%
Ordinary income1,025¥ millionYear on year +17.8%Progress 58.5%
Net income attributable to owners of the parent712¥ millionYear on year +21.4%Progress 58.8%

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¥295.90
Financial position at period-end
Total assets12,591¥ million
of which net assets 9,909 ¥ millionEquity ratio 78.0%vs. prior year-end -2.1pt

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.

Cash inflows and outflows
Operating+416,959
Investment-236,982
Financials-312,916
Net change-132,939

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥2,085,484 thousand
Segment revenue
Domestic Wholesale Business5,25866.3%+3.6%
Asia-based wholesale operations1,44118.2%+29.7%
Retail business1,07013.5%+1.4%
Other1562.0%-6.9%
Segment profit
Domestic Wholesale Business50550.9%+7.0%
Asia-based wholesale operations37738.0%+46.1%
Retail business727.3%+4.0%
Other393.9%+25.4%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,566 million (YoY +8.3%)
Operating profit¥1,736 million (YoY +7.8%)
Ordinary income¥1,751 million (YoY +5.6%)
Net income¥1,210 million (YoY +5.4%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥135 → ¥150(+11.1%)
Factors Behind Changes in Business Performance

In Japan, sales of touring equipment, riding wear, consumables, and generators were strong. In Asia, the strengthening of the sales structure, expansion of new products, inventory management, expansion of the sales network, and reinforcement of online sales were effective. In retail, the number of customer visits and sales of premium products were sluggish, while PIT services such as vehicle inspections, repairs, and tire changes remained solid.

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 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,455 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥4,793 thousand
Depreciation and amortization¥81,056 thousand
Availability of Supplementary Financial Results MaterialsYes (scheduled for distribution and posting on 19 August 2026)
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End3,616,000 Shares
Treasury Shares at Period-End1,183,777 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥7,866 million (YoY +6.9%)
Operating profit¥1,007 million (YoY +18.3%)
Ordinary income¥1,025 million (YoY +17.8%)
Profit attributable to owners of the parent¥712 million (YoY +21.4%)
Net income per share¥295.90
Equity ratioEnd of the current fiscal period 78 / End of previous period 80.1
Total assets¥12,591 million
Net assets¥9,909 million
Cash flows from operating activities¥416,959 thousand
Cash flows from investing activities¥-236,982 thousand
Cash flows from financing activities¥-312,916 thousand
Cash and cash equivalents at end of period¥2,085,484 thousand
Full-year earnings forecastNet Sales ¥15,566 million (YoY +8.3%) / Operating profit ¥1,736 million (YoY +7.8%) / Ordinary income ¥1,751 million (YoY +5.6%) / Net income ¥1,210 million (YoY +5.4%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥135 → ¥150(+11.1%)
Segment revenueDomestic Wholesale Business ¥5,258 million (YoY +3.6%) / Asia-based wholesale operations ¥1,441 million (YoY +29.7%) / Retail business ¥1,070 million (YoY +1.4%) / Other ¥156 million (YoY -6.9%)
Segment profitDomestic Wholesale Business ¥505 million (YoY +7.0%) / Asia-based wholesale operations ¥377 million (YoY +46.1%) / Retail business ¥72 million (YoY +4.0%) / Other ¥39 million (YoY +25.4%)
Depreciation and amortization¥81,056 thousand
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,455 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥4,793 thousand
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 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Availability of Supplementary Financial Results MaterialsYes (scheduled for distribution and posting on 19 August 2026)
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End3,616,000 Shares
Treasury Shares at Period-End1,183,777 Shares
Factors Behind Changes in Business PerformanceIn Japan, sales of touring equipment, riding wear, consumables, and generators were strong. In Asia, the strengthening of the sales structure, expansion of new products, inventory management, expansion of the sales network, and reinforcement of online sales were effective. In retail, the number of customer visits and sales of premium products were sluggish, while PIT services such as vehicle inspections, repairs, and tire changes remained solid.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.

Performance was supported by the planning and development of new products, the renewal of existing products, strong domestic sales of touring equipment and generators, and the strengthening of sales operations, expansion of new products, expansion of sales networks, and reinforcement of online sales at the company's Asian locations.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | DAYTONA CORPORATION (7228) timely disclosure | Komori