Komori
Earnings7878Kohsai Co.,Ltd.Information and Communications, Services and Others

First-Quarter Financial Results for the Fiscal Year Ending January 2027 (Japanese GAAP, Non-consolidated)

In the first quarter, revenue increased 55.1% year on year to ¥1,588 million, while operating profit increased 435.6% to ¥361 million, resulting in substantial increases in both revenue and profit. In addition to solid orders in Japan and overseas, temporary factors such as inventory valuation gains resulting from rising raw material prices also boosted profit.

Worth reading
31Immaterial
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
55.1
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 February 2026–30 April 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,588¥ millionYear on year +55.1%Progress 31.8%
Operating profit361¥ millionYear on year +435.6%Progress 90.3%
Ordinary income362¥ millionYear on year +477.0%Progress 97.8%
Net income attributable to owners of the parent251¥ millionYear on year +560.4%Progress 96.5%

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. 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¥168.23
Financial position at period-end
Total assets3,895¥ million
of which net assets 1,756 ¥ millionEquity ratio 45.1%vs. prior year-end -0.2pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,000 million (YoY +17.9%)
Operating profit¥400 million (YoY +122.2%)
Ordinary income¥370 million (YoY +115.1%)
Net income¥260 million (YoY +135.6%)
Net income per share¥173.75
Annual Dividend Forecast¥30 → ¥30(0.0%)
Factors Behind Changes in Business Performance

Domestic orders remained solid, including in terms of volume, while overseas orders also remained generally solid, supported in part by foreign exchange trends. The Company worked to strengthen its sales structure, develop new customers, expand sales channels, increase transactions with existing customers, improve productivity, strengthen cost controls, and optimize transaction terms. Temporary factors, including inventory valuation gains resulting from the sharp rise in raw material prices, also contributed to profit.

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
Breakdown of extraordinary income (loss)Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount Not disclosed / Extraordinary income Not disclosed
Depreciation and amortization¥16,433 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,584,000 Shares
Treasury Shares at Period-End87,596 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 February 2026–30 April 2026
Net Sales¥1,588 million (YoY +55.1%)
Operating profit¥361 million (YoY +435.6%)
Ordinary income¥362 million (YoY +477.0%)
Profit attributable to owners of the parent¥251 million (YoY +560.4%)
Net income per share¥168.23
Equity ratioEnd of the current fiscal period 45.1 / End of previous period 45.3
Total assets¥3,895 million
Net assets¥1,756 million
Full-year earnings forecastNet Sales ¥5,000 million (YoY +17.9%) / Operating profit ¥400 million (YoY +122.2%) / Ordinary income ¥370 million (YoY +115.1%) / Net income ¥260 million (YoY +135.6%) / Net income per share ¥173.75
Annual Dividend Forecast¥30 → ¥30(0.0%)
Depreciation and amortization¥16,433 thousand
Breakdown of extraordinary income (loss)Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount Not disclosed / Extraordinary income Not disclosed
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
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,584,000 Shares
Treasury Shares at Period-End87,596 Shares
Factors Behind Changes in Business PerformanceDomestic orders remained solid, including in terms of volume, while overseas orders also remained generally solid, supported in part by foreign exchange trends. The Company worked to strengthen its sales structure, develop new customers, expand sales channels, increase transactions with existing customers, improve productivity, strengthen cost controls, and optimize transaction terms. Temporary factors, including inventory valuation gains resulting from the sharp rise in raw material prices, also contributed to profit.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

The Company worked to address customer needs through a broad product lineup, strengthen its sales structure, develop new customers, expand sales channels, and increase transactions with existing customers. As a result, domestic orders remained solid, including in terms of volume, while overseas orders also remained generally solid, supported in part by foreign exchange trends. The Company also worked to review its production structure, improve operating efficiency, invest in equipment to enhance production efficiency, strengthen cost controls, and optimize transaction terms. Profit was also affected by temporary factors, including inventory valuation gains resulting from the sharp rise in raw material prices.

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First-Quarter Financial Results for the Fiscal Year Ending January 2027 (Japanese GAAP, Non-consolidated) | Kohsai Co.,Ltd. (7878) timely disclosure | Komori