Komori
Results7779CYBERDYNE,INC.Electric Appliances & Precision Instruments

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

Interim revenue increased 2.3% year on year, and the operating loss narrowed. Meanwhile, profit before tax and interim profit attributable to owners of the parent were below the year-earlier levels, and no figures have been disclosed for the full-year earnings forecast.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
2.3
% (year-on-year change in revenue)
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedIFRS
Net Sales2,008¥ millionYear on year +2.3%
Operating profit-124¥ million
Ordinary income170¥ millionYear on year -42.9%
Net income attributable to owners of the parent54¥ millionYear on year -22.5%

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.

Net income per share¥0.26
Financial position at period-end
Total assets49,208¥ million
of which net assets 39,831 ¥ millionEquity ratio 81.0%vs. prior year-end +0.3pt

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-44
Investment+4,063
Financials-146
Net change+3,873

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¥12,855 million
Outlook and shareholder returns
Full-year earnings forecast
Net SalesNot disclosed
Operating profitNot disclosed
Ordinary incomeNot disclosed
Net incomeNot disclosed
ReasonThe earnings forecast has not been disclosed in numerical terms
Annual Dividend Forecast0.00 (actual for the fiscal year ended March 2026) → Not disclosed
Factors Behind Changes in Business Performance

Revenue from product rentals and other services in Japan and APAC, as well as revenue from treatment services and other services in the United States, increased. Research and development expenses decreased due to the implementation of new product development, clinical research and contract research operations. Other selling, general and administrative expenses decreased due to cost reductions. Other income was attributable to foreign exchange gains and revenue from contract research operations, among other factors. Financial income was attributable to gains on the valuation of investment securities and interest received, among other factors.

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 consolidationAdded: 0 companies; excluded: 0 companies
Depreciation and amortization307 Millions of yen (depreciation and amortization)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End215,145,809 shares issued at period-end
Treasury Shares at Period-End4,014,854 treasury shares at period-end
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥2,008 million (YoY +2.3%)
Operating profit¥-124 million
Ordinary income¥170 million (YoY -42.9%)
Profit attributable to owners of the parent¥54 million (YoY -22.5%)
Net income per share¥0.26
Equity ratioEnd of the current fiscal period 81 / End of previous period 80.7
Total assets¥49,208 million
Net assets¥39,831 million
Cash flows from operating activities¥-44 million
Cash flows from investing activities¥4,063 million
Cash flows from financing activities¥-146 million
Cash and cash equivalents at end of period¥12,855 million
Full-year earnings forecastNet Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Reason The earnings forecast has not been disclosed in numerical terms
Annual Dividend Forecast0.00 (actual for the fiscal year ended March 2026) → Not disclosed
Depreciation and amortization307 Millions of yen (depreciation and amortization)
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 consolidationAdded: 0 companies; excluded: 0 companies
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End215,145,809 shares issued at period-end
Treasury Shares at Period-End4,014,854 treasury shares at period-end
Factors Behind Changes in Business PerformanceRevenue from product rentals and other services in Japan and APAC, as well as revenue from treatment services and other services in the United States, increased. Research and development expenses decreased due to the implementation of new product development, clinical research and contract research operations. Other selling, general and administrative expenses decreased due to cost reductions. Other income was attributable to foreign exchange gains and revenue from contract research operations, among other factors. Financial income was attributable to gains on the valuation of investment securities and interest received, among other factors.
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.

Revenue from product rentals and other services in Japan and APAC, as well as revenue from treatment services and other services in the United States, increased. The reduction in the operating loss was attributable to lower research and development expenses and cost reductions, among other factors. With respect to interim profit attributable to owners of the parent, financial income, including gains on the valuation of investment securities and interest received, and deferred tax expenses are among the items disclosed.

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.
Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (IFRS) | CYBERDYNE,INC. (7779) timely disclosure | Komori