Komori
Results7731NIKON CORPORATIONElectrical and Precision Instruments

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

For the interim period of the fiscal year ending March 2027, revenue rose 6.9% year on year to ¥334,658 million, while operating profit turned positive at ¥8,904 million, compared with an operating loss of ¥4,829 million in the same period of the previous year. The full-year forecasts are revenue of ¥722,000 million and operating profit of ¥16,500 million, with no changes from the latest published forecasts.

Worth reading
48Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
13733
¥ million (year-on-year improvement in operating profit/loss)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedIFRS
Net Sales334,658¥ millionYear on year +6.9%Progress 46.4%
Operating profit8,904¥ millionProgress 54.0%
Ordinary income12,685¥ millionProgress 59.0%
Net income attributable to owners of the parent10,658¥ millionYear on year +99.0%Progress 66.6%

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. 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¥32.35
Financial position at period-end
Total assets1,110,113¥ million
of which net assets 594,472 ¥ millionEquity ratio 53.4%vs. prior year-end -1.2pt

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+13,868
Investment-25,704
Financials+1,605
Net change-10,231

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¥145,832 million
Segment revenueImaging ¥129,302 million, Precision Equipment ¥90,635 million, Healthcare ¥57,080 million, Industry ¥38,377 million, Digital Manufacturing ¥17,407 million
Segment profitImaging ¥8,252 million, Precision Equipment ¥7,213 million, Healthcare ¥3,945 million, Industry ¥7,578 million, Digital Manufacturing ¥-2,266 million
Regional sales¥47,903 million, ¥89,382 million, ¥55,379 million, ¥80,449 million, ¥61,544 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥722,000 million (YoY +6.6%)
Operating profit¥16,500 million
Ordinary income¥21,500 million
Net income¥16,000 million
Revision to Earnings ForecastNone
Annual Dividend Forecast¥40 → ¥20(-50.0%)
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 — companies (Company name: —) / Excluded — companies (Company name: —)
Depreciation and amortization¥20,902 million (depreciation and amortization)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For media and analysts
Issued Shares at Period-End333,585,686 shares
Treasury Shares at Period-End4,112,725 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥334,658 million (YoY +6.9%)
Operating profit¥8,904 million
Ordinary income¥12,685 million
Profit attributable to owners of the parent¥10,658 million (YoY +99.0%)
Net income per share¥32.35
Equity ratioEnd of the current fiscal period 53.4 / End of previous period 54.6
Total assets¥1,110,113 million
Net assets¥594,472 million
Cash flows from operating activities¥13,868 million
Cash flows from investing activities¥-25,704 million
Cash flows from financing activities¥1,605 million
Cash and cash equivalents at end of period¥145,832 million
Full-year earnings forecastNet Sales ¥722,000 million (YoY +6.6%) / Operating profit ¥16,500 million / Ordinary income ¥21,500 million / Net income ¥16,000 million
Revision to Earnings ForecastNone
Annual Dividend Forecast¥40 → ¥20(-50.0%)
Segment revenueImaging ¥129,302 million, Precision Equipment ¥90,635 million, Healthcare ¥57,080 million, Industry ¥38,377 million, Digital Manufacturing ¥17,407 million
Segment profitImaging ¥8,252 million, Precision Equipment ¥7,213 million, Healthcare ¥3,945 million, Industry ¥7,578 million, Digital Manufacturing ¥-2,266 million
Regional sales¥47,903 million, ¥89,382 million, ¥55,379 million, ¥80,449 million, ¥61,544 million
Depreciation and amortization¥20,902 million (depreciation and amortization)
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 — companies (Company name: —) / Excluded — companies (Company name: —)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For media and analysts
Issued Shares at Period-End333,585,686 shares
Treasury Shares at Period-End4,112,725 shares
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicyOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material subsequent eventsFactors Behind Changes in Business Performance

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.

This earnings report does not explain the specific reasons for changes in the results for the interim period or the earnings forecasts, and refers readers to the “Notice Regarding Revisions to the Consolidated Earnings Forecasts for the Fiscal Year Ending March 2027” disclosed on 30 October and to the earnings presentation materials.

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 [IFRS] (Consolidated) | NIKON CORPORATION (7731) timely disclosure | Komori