Komori
Results7296F.C.C.CO.,LTD.Automobiles and transportation equipment

Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [IFRS]

The interim period of the fiscal year ending March 2027 saw increases in revenue and profit, driven by higher sales of motorcycle clutches in India and automotive clutches in the United States, as well as the impact of the weaker yen. While the full-year earnings forecast was revised upward, the annual dividend forecast was lowered from ¥194 to ¥190.

Worth reading
54Recurring
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
15000
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedIFRS
Net Sales147,394¥ millionYear on year +16.6%Progress 52.6%
Operating profit14,267¥ millionYear on year +40.8%Progress 60.7%
Ordinary income15,478¥ millionYear on year +40.0%Progress 60.7%
Net income attributable to owners of the parent12,262¥ millionYear on year +36.8%Progress 68.1%

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¥255.78
Operating Margin9.7%
Financial position at period-end
Total assets266,528¥ million
of which net assets 208,127 ¥ millionEquity ratio 77.6%vs. prior year-end 0.0pt

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.

Cash inflows and outflows
Operating+14,068
Investment-5,905
Financials-9,714
Net change-1,551

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥68,675 million
Segment revenueTwo-Wheeler Business ¥72,453 million (YoY +22.6%), Four-Wheel Business ¥74,867 million (YoY +11.3%), Environmental Energy Business ¥73 million (YoY +31.5%)
Segment profitTwo-Wheeler Business ¥7,842 million (YoY +52.7%), Four-Wheel Business ¥8,056 million (YoY +28.6%), Environmental Energy Business ¥-1,630 million
Regional sales¥12,835 million (YoY +8.4%), ¥63,932 million (YoY +16.2%), ¥66,951 million (YoY +18.9%), ¥3,675 million (YoY +15.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥280,000 million (YoY +7.3%)
Operating profit¥23,500 million (YoY +24.2%)
Ordinary income¥25,500 million (YoY +18.2%)
Net income¥18,000 million (YoY -4.1%)
Profit for the period¥18,100 million (YoY -3.8%)
Revision to Earnings ForecastRevenue ¥265,000 million → ¥280,000 million(+5.7%) / Operating profit ¥22,000 million → ¥23,500 million(+6.8%) / Pretax profit ¥24,000 million → ¥25,500 million(+6.3%) / Profit for the period attributable to owners of the parent ¥17,000 million → ¥18,000 million(+5.9%)
Annual Dividend Forecast¥194 → ¥190(-2.1%)
Factors Behind Changes in Business Performance

Higher sales of motorcycle clutches in India and automotive clutches in the United States, the foreign currency translation impact of the weaker yen, and the effect of higher revenue. Factors affecting the change in full-year operating profit were changes in sales and product mix of +¥5,600 million, the impact of the situation in the Middle East of -¥3,300 million, changes in depreciation expense burden of +¥100 million, a change in research and development expenses of -¥2,000 million, changes in other selling, general and administrative expenses of +¥3,100 million, the foreign exchange impact of +¥200 million, the impact of US tariffs of +¥1,100 million, and other factors of -¥227 million.

Disclosure regarding the going concern assumption

No applicable matter

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 Not disclosed
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not applicable
Impairment loss¥0 million
Depreciation and amortization¥6,038 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Institutional investors and analysts
Issued Shares at Period-End51,056,530
Treasury Shares at Period-End3,609,855
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥147,394 million (YoY +16.6%)
Operating profit¥14,267 million (YoY +40.8%)
Ordinary income¥15,478 million (YoY +40.0%)
Profit attributable to owners of the parent¥12,262 million (YoY +36.8%)
Net income per share¥255.78
Operating Margin9.7%
Equity ratioEnd of the current fiscal period 77.6% / End of previous period 77.6%
Total assets¥266,528 million
Net assets¥208,127 million
Cash flows from operating activities¥14,068 million
Cash flows from investing activities¥-5,905 million
Cash flows from financing activities¥-9,714 million
Cash and cash equivalents at end of period¥68,675 million
Full-year earnings forecastNet Sales ¥280,000 million (YoY +7.3%) / Operating profit ¥23,500 million (YoY +24.2%) / Ordinary income ¥25,500 million (YoY +18.2%) / Net income ¥18,000 million (YoY -4.1%) / Profit for the period ¥18,100 million (YoY -3.8%)
Revision to Earnings ForecastRevenue ¥265,000 million → ¥280,000 million(+5.7%) / Operating profit ¥22,000 million → ¥23,500 million(+6.8%) / Pretax profit ¥24,000 million → ¥25,500 million(+6.3%) / Profit for the period attributable to owners of the parent ¥17,000 million → ¥18,000 million(+5.9%)
Annual Dividend Forecast¥194 → ¥190(-2.1%)
Segment revenueTwo-Wheeler Business ¥72,453 million (YoY +22.6%), Four-Wheel Business ¥74,867 million (YoY +11.3%), Environmental Energy Business ¥73 million (YoY +31.5%)
Segment profitTwo-Wheeler Business ¥7,842 million (YoY +52.7%), Four-Wheel Business ¥8,056 million (YoY +28.6%), Environmental Energy Business ¥-1,630 million
Regional sales¥12,835 million (YoY +8.4%), ¥63,932 million (YoY +16.2%), ¥66,951 million (YoY +18.9%), ¥3,675 million (YoY +15.2%)
Depreciation and amortization¥6,038 million
Impairment loss¥0 million
Disclosure regarding the going concern assumptionNo applicable matter
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement Not disclosed
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not applicable
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Institutional investors and analysts
Issued Shares at Period-End51,056,530
Treasury Shares at Period-End3,609,855
Factors Behind Changes in Business PerformanceHigher sales of motorcycle clutches in India and automotive clutches in the United States, the foreign currency translation impact of the weaker yen, and the effect of higher revenue. Factors affecting the change in full-year operating profit were changes in sales and product mix of +¥5,600 million, the impact of the situation in the Middle East of -¥3,300 million, changes in depreciation expense burden of +¥100 million, a change in research and development expenses of -¥2,000 million, changes in other selling, general and administrative expenses of +¥3,100 million, the foreign exchange impact of +¥200 million, the impact of US tariffs of +¥1,100 million, and other factors of -¥227 million.
Items this document does not state (5)
Payout ratioShareholder Return PolicyOrders received and order backlogBreakdown of extraordinary income (loss)Material 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.

The interim period was supported by higher sales of motorcycle clutches in India and automotive clutches in the United States, the foreign currency translation impact of the weaker yen, and the effect of higher revenue. Factors affecting the change in full-year operating profit included changes in sales and product mix of +¥5,600 million, a change in research and development expenses of -¥2,000 million, changes in other selling, general and administrative expenses of +¥3,100 million, and the impact of US tariffs of +¥1,100 million. The reasons for the revision to the dividend forecast were not explained in the filing.

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