Komori
Earnings7723Aichi Tokei Denki Co.,Ltd.Electrical & Precision Instruments

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, revenue increased 7.4% year on year as demand remained firm in Japan and overseas, while operating profit declined 86.0% year on year. Full-year earnings and dividend forecasts remain unchanged from the latest published figures.

Worth reading
42Recurring
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
-86
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales29,572¥ millionYear on year +7.4%Progress 48.9%
Operating profit229¥ millionYear on year -86.0%Progress 6.1%
Ordinary income451¥ millionYear on year -76.9%Progress 11.1%
Net income attributable to owners of the parent360¥ millionYear on year -74.8%

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¥23.50
Financial position at period-end
Total assets67,897¥ million
of which net assets 52,271 ¥ millionEquity ratio 77.0%vs. prior year-end +2.2pt

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+626
Investment-264
Financials-1,072
Net change-710

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¥8,291 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥60,480 million (YoY +2.3%)
Operating profit¥3,730 million (YoY -20.8%)
Ordinary income¥4,070 million (YoY -21.9%)
Profit attributable to owners of the parent¥3,570 million (YoY -25.7%)
Annual Dividend Forecast¥113 → ¥120(+6.2%)
Factors Behind Changes in Business Performance

Revenue increased as demand remained firm in both the domestic and overseas markets. Profit declined due to changes in the product mix, higher procurement prices for raw materials and parts, and the additional recording of costs to address defects in certain products.

Disclosure regarding the going concern assumption

Not applicable.

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 consolidationNew — companies (Company name: —) / Excluded — companies (Company name: —)
Depreciation and amortization¥648 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End15,420,000 shares
Treasury Shares at Period-End62,236 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥29,572 million (YoY +7.4%)
Operating profit¥229 million (YoY -86.0%)
Ordinary income¥451 million (YoY -76.9%)
Profit attributable to owners of the parent¥360 million (YoY -74.8%)
Net income per share¥23.50
Equity ratioEnd of the current fiscal period 77 / End of previous period 74.8
Total assets¥67,897 million
Net assets¥52,271 million
Cash flows from operating activities¥626 million
Cash flows from investing activities¥-264 million
Cash flows from financing activities¥-1,072 million
Cash and cash equivalents at end of period¥8,291 million
Full-year earnings forecastNet Sales ¥60,480 million (YoY +2.3%) / Operating profit ¥3,730 million (YoY -20.8%) / Ordinary income ¥4,070 million (YoY -21.9%) / Profit attributable to owners of the parent ¥3,570 million (YoY -25.7%)
Annual Dividend Forecast¥113 → ¥120(+6.2%)
Depreciation and amortization¥648 million
Disclosure regarding the going concern assumptionNot applicable.
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 consolidationNew — companies (Company name: —) / Excluded — companies (Company name: —)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End15,420,000 shares
Treasury Shares at Period-End62,236 treasury shares
Factors Behind Changes in Business PerformanceRevenue increased as demand remained firm in both the domestic and overseas markets. Profit declined due to changes in the product mix, higher procurement prices for raw materials and parts, and the additional recording of costs to address defects in certain products.
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown 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.

Changes in the product mix, higher procurement prices for raw materials and parts, and the additional recording in the first quarter of costs to address defects in certain products.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | Aichi Tokei Denki Co.,Ltd. (7723) timely disclosure | Komori