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Earnings7713SIGMA KOKI CO.,LTD.Electrical Equipment and Precision Instruments

Financial Results for the Third Quarter of the Fiscal Year Ending May 2026 (Japanese GAAP) (Consolidated)

For the cumulative third quarter of the fiscal year ending May 2026, net sales, operating income, ordinary income and net income were all below the same period of the previous year. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
33Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-5.8
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 June 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales8,190¥ millionYear on year -5.8%Progress 70.0%
Operating profit756¥ millionYear on year -13.5%Progress 62.0%
Ordinary income827¥ millionYear on year -11.6%Progress 62.7%
Net income attributable to owners of the parent534¥ millionYear on year -17.5%

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¥75.47
Financial position at period-end
Total assets20,784¥ million
of which net assets 18,295 ¥ millionEquity ratio 87.5%vs. prior year-end +0.6pt

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 revenue
Component Products Business7,013,45184.9%-5.1%
Systems Products Business1,248,76315.1%-9.4%
Segment profit
Component Products Business1,062,85691.8%-16.7%
Systems Products Business94,5348.2%+715.3%
Regional sales
Japan4,917,67760.0%
Americas1,150,46314.0%
Europe658,9618.0%
Asia (excluding Japan)1,253,95115.3%
Other209,0102.6%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,695 million (YoY +1.0%)
Operating profit¥1,220 million (YoY +7.9%)
Ordinary income¥1,320 million (YoY +4.0%)
Profit attributable to owners of the parent¥885 million (YoY -10.2%)
Annual Dividend Forecast¥42 → ¥42(0.0%)
Factors Behind Changes in Business Performance

Stagnation in some demand related to electronic components and semiconductors, soft performance by optical units and optical system products in the Systems Products Business, and a decline following the completion of large projects for the medical industry. While the Company implemented price revisions, productivity improvements and cost controls, personnel and depreciation expenses increased due to investments in human resources and capital expenditures.

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 consolidationAdded: 0 companies; excluded: 0 companies (company names not disclosed)
Impairment lossNo applicable items for the cumulative third quarter of the current consolidated fiscal year
Breakdown of extraordinary income (loss)Extraordinary income None (government grants received are shown as “-”) / Extraordinary loss Not disclosed
Depreciation and amortization¥335,445 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End7,552,628
Treasury Shares at Period-End470,456
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 June 2025–28 February 2026
Net Sales¥8,190 million (YoY -5.8%)
Operating profit¥756 million (YoY -13.5%)
Ordinary income¥827 million (YoY -11.6%)
Profit attributable to owners of the parent¥534 million (YoY -17.5%)
Net income per share¥75.47
Equity ratioEnd of the current fiscal period 87.5 / End of previous period 86.9
Total assets¥20,784 million
Net assets¥18,295 million
Full-year earnings forecastNet Sales ¥11,695 million (YoY +1.0%) / Operating profit ¥1,220 million (YoY +7.9%) / Ordinary income ¥1,320 million (YoY +4.0%) / Profit attributable to owners of the parent ¥885 million (YoY -10.2%)
Annual Dividend Forecast¥42 → ¥42(0.0%)
Segment revenueComponent Products Business ¥7,013,451 thousand (including intersegment sales) (YoY -5.1%) / Systems Products Business ¥1,248,763 thousand (including intersegment sales) (YoY -9.4%)
Segment profitComponent Products Business ¥1,062,856 thousand (YoY -16.7%) / Systems Products Business ¥94,534 thousand (YoY +715.3%)
Regional salesJapan ¥4,917,677 thousand / Americas ¥1,150,463 thousand / Europe ¥658,961 thousand / Asia (excluding Japan) ¥1,253,951 thousand / Other ¥209,010 thousand
Depreciation and amortization¥335,445 thousand
Impairment lossNo applicable items for the cumulative third quarter of the current consolidated fiscal year
Breakdown of extraordinary income (loss)Extraordinary income None (government grants received are shown as “-”) / Extraordinary loss Not disclosed
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 consolidationAdded: 0 companies; excluded: 0 companies (company names not disclosed)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End7,552,628
Treasury Shares at Period-End470,456
Factors Behind Changes in Business PerformanceStagnation in some demand related to electronic components and semiconductors, soft performance by optical units and optical system products in the Systems Products Business, and a decline following the completion of large projects for the medical industry. While the Company implemented price revisions, productivity improvements and cost controls, personnel and depreciation expenses increased due to investments in human resources and capital expenditures.
Items this document does not state (10)
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 PolicyOrders 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.

Some demand related to electronic components and semiconductors remained soft, while the Systems Products Business was affected by a decline following the completion of large projects for the medical industry. Although the Company pursued price revisions, productivity improvements and cost controls, personnel and depreciation expenses increased due to investments in human resources and capital expenditures.

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Financial Results for the Third Quarter of the Fiscal Year Ending May 2026 (Japanese GAAP) (Consolidated) | SIGMA KOKI CO.,LTD. (7713) timely disclosure | Komori