Komori
Earnings7730MANI,INC.Electrical Equipment and Precision Instruments

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

During the interim period, net sales, operating income, ordinary income and net income all exceeded the year-earlier period, owing to the resumption of Diamond Bar sales in China and increased sales in Asia. The full-year consolidated earnings forecast remains unchanged at this time.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
8.7
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales16,106¥ millionYear on year +8.7%
Operating profit5,097¥ millionYear on year +22.2%
Ordinary income5,619¥ millionYear on year +31.4%
Net income attributable to owners of the parent3,898¥ millionYear on year +32.6%

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.

Financial position at period-end
Total assets61,487¥ million
of which net assets 56,661 ¥ million

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Cash inflows and outflows
Operating+6,324
Investment-541
Financials-2,297
Net change+3,486

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¥21,912 million
Segment revenueSurgical-related products ¥4,880 million (YoY +3.4%), Ailess needle-related products ¥5,882 million (YoY +5.9%), Dental Products ¥5,343 million (YoY +17.8%)
Segment profitSurgical-related products ¥1,726 million (YoY +5.1%), Ailess needle-related products ¥2,366 million (YoY +14.4%), Dental Products ¥1,004 million (YoY +118.0%)
Regional salesRegion Japan / Current interim period ¥2,342 million / Prior-year period ¥2,286 million, Region Asia / Current interim period ¥7,629 million / Prior-year period ¥6,579 million, Region Europe / Current interim period ¥3,168 million / Prior-year period ¥2,833 million, Region North America / Current interim period ¥1,459 million / Prior-year period ¥1,533 million, Region Other / Current interim period ¥1,505 million / Prior-year period ¥1,577 million
Factors Behind Changes in Business Performance

Continued yen depreciation, the resumption of Diamond Bar sales in China, increased orders at the German subsidiary MMG, increased sales in Asia, mainly in China, Thailand and India, an improved cost-of-sales ratio, a lower fixed-cost ratio, and foreign exchange gains resulting from the yen's further depreciation.

Disclosure regarding the going concern assumption

None ("There are no applicable matters.")

Material subsequent eventsNo applicable matters.
Breakdown of extraordinary income (loss)Insurance surrender value ¥16 million, Gain on sale of non-current assets ¥2 million, Category Extraordinary Losses / Total ¥0 million
Depreciation and amortization¥1,212 million
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–28 February 2026
Net Sales¥16,106 million (YoY +8.7%)
Operating profit¥5,097 million (YoY +22.2%)
Ordinary income¥5,619 million (YoY +31.4%)
Profit attributable to owners of the parent¥3,898 million (YoY +32.6%)
Total assets¥61,487 million
Net assets¥56,661 million
Cash flows from operating activities¥6,324 million
Cash flows from investing activities¥-541 million
Cash flows from financing activities¥-2,297 million
Cash and cash equivalents at end of period¥21,912 million
Segment revenueSurgical-related products ¥4,880 million (YoY +3.4%), Ailess needle-related products ¥5,882 million (YoY +5.9%), Dental Products ¥5,343 million (YoY +17.8%)
Segment profitSurgical-related products ¥1,726 million (YoY +5.1%), Ailess needle-related products ¥2,366 million (YoY +14.4%), Dental Products ¥1,004 million (YoY +118.0%)
Regional salesRegion Japan / Current interim period ¥2,342 million / Prior-year period ¥2,286 million, Region Asia / Current interim period ¥7,629 million / Prior-year period ¥6,579 million, Region Europe / Current interim period ¥3,168 million / Prior-year period ¥2,833 million, Region North America / Current interim period ¥1,459 million / Prior-year period ¥1,533 million, Region Other / Current interim period ¥1,505 million / Prior-year period ¥1,577 million
Depreciation and amortization¥1,212 million
Breakdown of extraordinary income (loss)Insurance surrender value ¥16 million, Gain on sale of non-current assets ¥2 million, Category Extraordinary Losses / Total ¥0 million
Disclosure regarding the going concern assumptionNone ("There are no applicable matters.")
Material subsequent eventsNo applicable matters.
Factors Behind Changes in Business PerformanceContinued yen depreciation, the resumption of Diamond Bar sales in China, increased orders at the German subsidiary MMG, increased sales in Asia, mainly in China, Thailand and India, an improved cost-of-sales ratio, a lower fixed-cost ratio, and foreign exchange gains resulting from the yen's further depreciation.
Items this document does not state (16)
Net income per shareOperating MarginEquity ratioFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyOrders received and order backlogImpairment lossChange in accounting policyChanges in the scope of consolidationAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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 continuation of a weak yen, the resumption of Diamond Bar sales in China, increased orders at the German subsidiary MMG, and higher sales of Ailess needle-related products in Asia, mainly in China, Thailand and India, contributed to the increase in net sales. Operating income increased on higher sales, an improvement in the cost-of-sales ratio following the resumption of Diamond Bar sales, and a lower ratio of fixed costs, including personnel expenses and depreciation. Ordinary income also benefited from foreign exchange gains resulting from the yen's further depreciation.

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Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | MANI,INC. (7730) timely disclosure | Komori