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

During the interim period, revenue increased against a backdrop of higher orders for semiconductor-related equipment, and operating income turned from a loss to a profit. Interim net income attributable to owners of the parent increased significantly, mainly due to gains on the sale of investment securities.

Worth reading
59In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
25.7
% (year-on-year change in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales10,835Millions of yenYear on year +25.7%Progress 42.0%
Operating profit117Millions of yenProgress 15.2%
Ordinary income-34Millions of yen
Net income attributable to owners of the parent714Millions of yenYear on year +493.3%

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¥127.56
Financial position at period-end
Total assets31,182Millions of yen
of which net assets 12,249 Millions of yenEquity ratio 38.8%vs. prior year-end -0.4pt

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+870,785
Investment+351,970
Financials-965,512
Net change+257,243

Stacked from zero: upward is an increase in cash, downward a decrease (in Thousands of yen).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 period3,639,517 Thousands of yen
Segment revenueMotion Systems 4,519.10 Millions of yen (YoY +51.6%), Die Systems 4,456.75 Millions of yen (YoY +8.9%), Machine Tools and Metrology Systems 1,885.19 Millions of yen (YoY +20.8%)
Segment profitMotion Systems 548,257 Thousands of yen, Die Systems -564,292 Thousands of yen, Machine Tools and Metrology Systems 139,818 Thousands of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales25,800 Millions of yen (YoY +32.3%)
Operating profit770 Millions of yen
Ordinary income550 Millions of yen
Profit attributable to owners of the parentUndetermined
Annual Dividend Forecast20 Yen → 20 Yen(0.0%)
Factors Behind Changes in Business Performance

Orders increased, primarily because orders for drive system products for the semiconductor and LCD-related equipment markets remained at a high level. Revenue increased across all segments, led by drive systems. Drive systems and industrial machinery and measurement systems returned to profitability as revenue increased, while mold systems posted an operating loss due to lower sales of high-margin products, higher outsourcing costs and front-loaded production start-up costs for new projects. Interim net income attributable to owners of the parent increased due to a ¥979 million gain on the sale of investment securities and other factors.

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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name KURODA JENA TEC HOLDINGS LTD.
Material subsequent eventsNo applicable matters
Impairment lossNone (material impairment loss related to property, plant and equipment)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 979,569 Thousands of yen, Gain on reversal of foreign currency translation adjustment 97,007 Thousands of yen / Extraordinary loss Loss on sale of non-current assets 18 Thousands of yen, Loss on disposal of fixed assets 62 Thousands of yen
Depreciation and amortization607,282 Thousands of yen
Orders received and order backlogOrders received 14,253 Millions of yen / Order backlog Not disclosed
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingNone
Issued Shares at Period-End5,757,523 shares
Treasury Shares at Period-End150,150 shares
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 Sales10,835 Millions of yen (YoY +25.7%)
Operating profit117 Millions of yen
Ordinary income-34 Millions of yen
Profit attributable to owners of the parent714 Millions of yen (YoY +493.3%)
Net income per share¥127.56
Equity ratioEnd of the current fiscal period 38.8 / End of previous period 39.2
Total assets31,182 Millions of yen
Net assets12,249 Millions of yen
Cash flows from operating activities870,785 Thousands of yen
Cash flows from investing activities351,970 Thousands of yen
Cash flows from financing activities-965,512 Thousands of yen
Cash and cash equivalents at end of period3,639,517 Thousands of yen
Full-year earnings forecastNet Sales 25,800 Millions of yen (YoY +32.3%) / Operating profit 770 Millions of yen / Ordinary income 550 Millions of yen / Profit attributable to owners of the parent Undetermined
Annual Dividend Forecast20 Yen → 20 Yen(0.0%)
Segment revenueMotion Systems 4,519.10 Millions of yen (YoY +51.6%), Die Systems 4,456.75 Millions of yen (YoY +8.9%), Machine Tools and Metrology Systems 1,885.19 Millions of yen (YoY +20.8%)
Segment profitMotion Systems 548,257 Thousands of yen, Die Systems -564,292 Thousands of yen, Machine Tools and Metrology Systems 139,818 Thousands of yen
Orders received and order backlogOrders received 14,253 Millions of yen / Order backlog Not disclosed
Depreciation and amortization607,282 Thousands of yen
Impairment lossNone (material impairment loss related to property, plant and equipment)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 979,569 Thousands of yen, Gain on reversal of foreign currency translation adjustment 97,007 Thousands of yen / Extraordinary loss Loss on sale of non-current assets 18 Thousands of yen, Loss on disposal of fixed assets 62 Thousands 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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name KURODA JENA TEC HOLDINGS LTD.
Material subsequent eventsNo applicable matters
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingNone
Issued Shares at Period-End5,757,523 shares
Treasury Shares at Period-End150,150 shares
Factors Behind Changes in Business PerformanceOrders increased, primarily because orders for drive system products for the semiconductor and LCD-related equipment markets remained at a high level. Revenue increased across all segments, led by drive systems. Drive systems and industrial machinery and measurement systems returned to profitability as revenue increased, while mold systems posted an operating loss due to lower sales of high-margin products, higher outsourcing costs and front-loaded production start-up costs for new projects. Interim net income attributable to owners of the parent increased due to a ¥979 million gain on the sale of investment securities and other factors.
Items this document does not state (5)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional sales

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.

Orders increased, primarily because orders for drive system products for the semiconductor and LCD-related equipment markets remained at a high level. Revenue increased across all segments, led by drive systems. Operating income increased as revenue grew, with drive systems and industrial machinery and measurement systems returning to profitability, while interim net income attributable to owners of the parent increased due to a ¥979 million gain on the sale of investment securities and other factors.

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Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | KURODA PRECISION INDUSTRIES LTD. (7726) timely disclosure | Komori