Komori
Earnings7760IMV CORPORATIONElectrical Equipment and Precision Instruments

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

For the interim period of the fiscal year ending September 2026, revenue increased 20.8% year on year and operating profit increased 26.6%, resulting in higher profit at every level. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
42Recurring
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
20.8
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales11,511¥ millionYear on year +20.8%Progress 57.6%
Operating profit1,873¥ millionYear on year +26.6%Progress 78.0%
Ordinary income2,088¥ millionYear on year +33.2%Progress 87.0%
Net income attributable to owners of the parent1,462¥ millionYear on year +22.4%Progress 79.0%

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¥91.89
Financial position at period-end
Total assets25,101¥ million
of which net assets 13,030 ¥ millionEquity ratio 51.9%vs. prior year-end +0.9pt

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+2,301
Investment-333
Financials-668
Net change+1,300

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¥6,274 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥20,000 million (YoY +11.5%)
Operating profit¥2,400 million (YoY +3.6%)
Ordinary income¥2,400 million (YoY -6.6%)
Net income¥1,850 million (YoY -4.4%)
Annual Dividend Forecast¥30 per share (annual) → ¥30 per share (annual)(0.0%)
Factors Behind Changes in Business Performance

Demand for capital investment related to labor-saving investments, next-generation energy, and semiconductors remained firm. Revenue increased as a result of investment in production and testing equipment, among other factors, while the company worked to improve profitability through enhancements to existing products. Costs associated with investment in research and development and human capital increased.

Disclosure regarding the going concern assumption

Not applicable.

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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income No recognition / Extraordinary loss Loss on Disposal of Fixed Assets ¥2 million
Depreciation and amortization¥365 million
Orders received and order backlogOrders received ¥11,438 million / Order backlog ¥15,391 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End16,957,016 Shares
Treasury Shares at Period-End1,019,717 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 October 2025–31 March 2026
Net Sales¥11,511 million (YoY +20.8%)
Operating profit¥1,873 million (YoY +26.6%)
Ordinary income¥2,088 million (YoY +33.2%)
Profit attributable to owners of the parent¥1,462 million (YoY +22.4%)
Net income per share¥91.89
Equity ratioEnd of the current fiscal period 51.9 / End of previous period 51
Total assets¥25,101 million
Net assets¥13,030 million
Cash flows from operating activities¥2,301 million
Cash flows from investing activities¥-333 million
Cash flows from financing activities¥-668 million
Cash and cash equivalents at end of period¥6,274 million
Full-year earnings forecastNet Sales ¥20,000 million (YoY +11.5%) / Operating profit ¥2,400 million (YoY +3.6%) / Ordinary income ¥2,400 million (YoY -6.6%) / Net income ¥1,850 million (YoY -4.4%)
Annual Dividend Forecast¥30 per share (annual) → ¥30 per share (annual)(0.0%)
Orders received and order backlogOrders received ¥11,438 million / Order backlog ¥15,391 million
Depreciation and amortization¥365 million
Breakdown of extraordinary income (loss)Extraordinary income No recognition / Extraordinary loss Loss on Disposal of Fixed Assets ¥2 million
Disclosure regarding the going concern assumptionNot applicable.
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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End16,957,016 Shares
Treasury Shares at Period-End1,019,717 Shares
Factors Behind Changes in Business PerformanceDemand for capital investment related to labor-saving investments, next-generation energy, and semiconductors remained firm. Revenue increased as a result of investment in production and testing equipment, among other factors, while the company worked to improve profitability through enhancements to existing products. Costs associated with investment in research and development and human capital increased.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesImpairment lossMaterial 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.

Demand for capital investment related to labor-saving investments, next-generation energy, and semiconductors driven by the wider adoption of generative AI remained firm. Revenue increased as a result of investment in production and testing equipment, while efforts to enhance existing products and improve profitability lifted earnings. These gains were partly offset by higher costs associated with investment in research and development and human capital.

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.
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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 September 2026 [Japanese GAAP] (Consolidated) | IMV CORPORATION (7760) timely disclosure | Komori