Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedIFRSThe 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in Thousand US dollars).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Revenue increased due to higher sales volumes and stronger customer demand. Customers brought purchases forward in preparation for supply chain disruptions and rising raw material prices. Interim profit before tax and interim profit declined because increases in operating expenses and finance costs exceeded the increase in gross profit.
No applicable matters ("There are no applicable matters")
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | 267,443 Thousand US dollars (YoY +24.3%) |
| Ordinary income | 6,538 Thousand US dollars (YoY -22.5%) |
| Profit attributable to owners of the parent | 5,016 Thousand US dollars (YoY -28.0%) |
| Net income per share | ¥32.87 |
| Equity ratio | End of the current fiscal period 32.7 / End of previous period 37.1 |
| Total assets | 299,885 Thousand US dollars |
| Net assets | 97,931 Thousand US dollars |
| Cash flows from operating activities | 9,748 Thousand US dollars |
| Cash flows from investing activities | -2,098 Thousand US dollars |
| Cash flows from financing activities | 591 Thousand US dollars |
| Cash and cash equivalents at end of period | 79,241 Thousand US dollars |
| Full-year earnings forecast | Net Sales 525,288 Thousand US dollars (YoY +30.4%) / Operating profit Not disclosed / Ordinary income 20,866 Thousand US dollars (YoY +41.6%) / Net income 16,902 Thousand US dollars (YoY +36.3%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | 0.25 US dollar → 0.21 US dollar（-16.0%） |
| Segment revenue | 267,443 Thousand US dollars (YoY +24.3%) |
| Depreciation and amortization | Tangible fixed assets 957, investment property 86, right-of-use assets 281, amortisation of intangible assets 621 |
| Impairment loss | Net impairment loss on doubtful receivables: US$15 thousand |
| Disclosure regarding the going concern assumption | No applicable matters ("There are no applicable matters") |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement Not disclosed |
| Changes in the scope of consolidation | Newly consolidated companies: 0; excluded companies: 0 (no material changes; no new consolidated subsidiaries: "Not applicable") |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Yes (no information on eligible participants provided) |
| Issued Shares at Period-End | 24,005,939 |
| Treasury Shares at Period-End | 0 |
| Factors Behind Changes in Business Performance | Revenue increased due to higher sales volumes and stronger customer demand. Customers brought purchases forward in preparation for supply chain disruptions and rising raw material prices. Interim profit before tax and interim profit declined because increases in operating expenses and finance costs exceeded the increase in gross profit. |
Items this document does not state (9)
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 due to higher sales volumes and stronger customer demand. However, interim profit before tax and interim profit declined because increases in operating expenses and finance costs exceeded the increase in gross profit. Customers brought purchases forward to prepare for supply chain disruptions and rising raw material prices.