Komori
Results7271YASUNAGA CORPORATIONAutomobiles & Transportation Equipment

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

For the interim period of the fiscal year ending March 2027, net sales increased 6.5% year on year, while operating profit declined 16.9% and interim net profit attributable to owners of the parent fell 38.5%. The full-year earnings forecast was unchanged, while the annual dividend forecast was increased from ¥23 for the previous fiscal year to ¥38.

Worth reading
37Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-16.9
Year-on-year change in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales17,390Millions of yenYear on year +6.5%Progress 47.0%
Operating profit636Millions of yenYear on year -16.9%Progress 31.8%
Ordinary income615Millions of yenYear on year -18.1%Progress 34.2%
Net income attributable to owners of the parent368Millions of yenYear on year -38.5%Progress 28.3%

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¥35.72
Financial position at period-end
Total assets46,101Millions of yen
of which net assets 15,590 Millions of yenEquity ratio 33.8%vs. prior year-end -1.0pt

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 revenueComponents 12,237 Millions of yen (YoY -1.1%), Machinery 2,292 Millions of yen (YoY +21.2%), Environmental Equipment 2,781 Millions of yen (YoY +16.5%), Other 369 Millions of yen (YoY +2.0%)
Segment profitComponents 222 Millions of yen (YoY -70.5%), Machinery 192 Millions of yen, Environmental Equipment 189 Millions of yen (YoY +2.7%), Other 21 Millions of yen (YoY +66.1%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales37,000 Millions of yen (YoY +9.0%)
Operating profit2,000 Millions of yen (YoY -9.7%)
Ordinary income1,800 Millions of yen (YoY -17.0%)
Net income1,300 Millions of yen (YoY -30.5%)
Annual Dividend Forecast23 Yen → 38 Yen(+65.2%)
Factors Behind Changes in Business Performance

Profitability in the Components business declined due to changes in the product mix resulting from production adjustments by certain customers and product discontinuations, reflecting the impact of the situation in the Middle East. In the Machinery and Equipment business, projects for automakers and after-sales services, including modifications and maintenance of existing equipment, remained firm. In the Environmental Equipment business, sales of air pumps and food waste disposers remained firm, while profitability declined due to the situation in the Middle East and soaring material prices.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNo material changes (no newly consolidated or excluded companies, or company names, are disclosed)
Material subsequent eventsNo applicable matters
Impairment lossNone recorded during the interim period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 2 Millions of yen / Extraordinary loss Loss on sale of non-current assets 0 Millions of yen, Loss on disposal of fixed assets 1 Millions of yen
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End12,938,639
Treasury Shares at Period-End2,635,309
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales17,390 Millions of yen (YoY +6.5%)
Operating profit636 Millions of yen (YoY -16.9%)
Ordinary income615 Millions of yen (YoY -18.1%)
Profit attributable to owners of the parent368 Millions of yen (YoY -38.5%)
Net income per share¥35.72
Equity ratioEnd of the current fiscal period 33.8 / End of previous period 34.8
Total assets46,101 Millions of yen
Net assets15,590 Millions of yen
Full-year earnings forecastNet Sales 37,000 Millions of yen (YoY +9.0%) / Operating profit 2,000 Millions of yen (YoY -9.7%) / Ordinary income 1,800 Millions of yen (YoY -17.0%) / Net income 1,300 Millions of yen (YoY -30.5%)
Annual Dividend Forecast23 Yen → 38 Yen(+65.2%)
Segment revenueComponents 12,237 Millions of yen (YoY -1.1%), Machinery 2,292 Millions of yen (YoY +21.2%), Environmental Equipment 2,781 Millions of yen (YoY +16.5%), Other 369 Millions of yen (YoY +2.0%)
Segment profitComponents 222 Millions of yen (YoY -70.5%), Machinery 192 Millions of yen, Environmental Equipment 189 Millions of yen (YoY +2.7%), Other 21 Millions of yen (YoY +66.1%)
Impairment lossNone recorded during the interim period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 2 Millions of yen / Extraordinary loss Loss on sale of non-current assets 0 Millions of yen, Loss on disposal of fixed assets 1 Millions of yen
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNo material changes (no newly consolidated or excluded companies, or company names, are disclosed)
Material subsequent eventsNo applicable matters
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End12,938,639
Treasury Shares at Period-End2,635,309
Factors Behind Changes in Business PerformanceProfitability in the Components business declined due to changes in the product mix resulting from production adjustments by certain customers and product discontinuations, reflecting the impact of the situation in the Middle East. In the Machinery and Equipment business, projects for automakers and after-sales services, including modifications and maintenance of existing equipment, remained firm. In the Environmental Equipment business, sales of air pumps and food waste disposers remained firm, while profitability declined due to the situation in the Middle East and soaring material prices.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogDepreciation and amortization

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.

Profitability in the Components business declined due to changes in the product mix resulting from production adjustments by certain customers and product discontinuations, reflecting the impact of the situation in the Middle East. In the Machinery and Equipment business, projects for automakers and after-sales services, including modifications and maintenance of existing equipment, remained firm. In the Environmental Equipment business, sales of air pumps and food waste disposers remained firm, while profitability declined due to the situation in the Middle East and soaring material prices.

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Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | YASUNAGA CORPORATION (7271) timely disclosure | Komori