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

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2026 (Japanese GAAP, Non-consolidated)

During the interim period of the fiscal year ending January 2027, sales and profit increased significantly from the same period of the previous year, supported by solid orders and improved productivity. The full-year earnings forecast and annual dividend forecast were also revised, with the annual dividend increased to ¥35 from ¥30 in the previous fiscal year.

Worth reading
49Recurring
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
48
Year-on-year revenue growth (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 February 2026 to 31 July 2026Non-consolidated (standalone)Japanese GAAP
Net Sales3,049¥ millionYear on year +48.0%Progress 55.4%
Operating profit443¥ millionYear on year +330.4%Progress 88.6%
Ordinary income439¥ millionYear on year +360.8%Progress 91.5%
Net income attributable to owners of the parent303¥ millionYear on year +414.5%Progress 99.3%

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¥202.62
Financial position at period-end
Total assets3,960¥ million
of which net assets 1,803 ¥ millionEquity ratio 45.5%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.

Cash inflows and outflows
Operating+61,463
Investment-47,394
Financials+52,659
Net change+66,728

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥573,686 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,500 million (YoY +29.7%)
Operating profit¥500 million (YoY +177.8%)
Ordinary income¥480 million (YoY +179.0%)
Net income¥305 million (YoY +176.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥5,500 million / Operating profit Not disclosed → ¥500 million / Ordinary income Not disclosed → ¥480 million / Net income Not disclosed → ¥305 million
Annual Dividend Forecast¥30 → ¥35(+16.7%)
Factors Behind Changes in Business Performance

Domestic orders remained solid and overseas orders also recovered. The company worked to strengthen its sales structure, develop new customers, expand sales channels, expand transactions with existing customers, increase production capacity, improve work efficiency, strengthen cost management, and optimize transaction terms.

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 income None during the interim period / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,035 thousand
Depreciation and amortization¥34,431 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End1,584,000 Shares
Treasury Shares at Period-End87,596 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 February 2026 to 31 July 2026
Net Sales¥3,049 million (YoY +48.0%)
Operating profit¥443 million (YoY +330.4%)
Ordinary income¥439 million (YoY +360.8%)
Profit attributable to owners of the parent¥303 million (YoY +414.5%)
Net income per share¥202.62
Equity ratioEnd of the current fiscal period 45.5 / End of previous period 45.3
Total assets¥3,960 million
Net assets¥1,803 million
Cash flows from operating activities¥61,463 thousand
Cash flows from investing activities¥-47,394 thousand
Cash flows from financing activities¥52,659 thousand
Cash and cash equivalents at end of period¥573,686 thousand
Full-year earnings forecastNet Sales ¥5,500 million (YoY +29.7%) / Operating profit ¥500 million (YoY +177.8%) / Ordinary income ¥480 million (YoY +179.0%) / Net income ¥305 million (YoY +176.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥5,500 million / Operating profit Not disclosed → ¥500 million / Ordinary income Not disclosed → ¥480 million / Net income Not disclosed → ¥305 million
Annual Dividend Forecast¥30 → ¥35(+16.7%)
Depreciation and amortization¥34,431 thousand
Breakdown of extraordinary income (loss)Extraordinary income None during the interim period / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,035 thousand
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 BriefingNo
Issued Shares at Period-End1,584,000 Shares
Treasury Shares at Period-End87,596 Shares
Factors Behind Changes in Business PerformanceDomestic orders remained solid and overseas orders also recovered. The company worked to strengthen its sales structure, develop new customers, expand sales channels, expand transactions with existing customers, increase production capacity, improve work efficiency, strengthen cost management, and optimize transaction terms.
Items this document does not state (10)
Operating MarginPayout 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.

Domestic orders remained solid and overseas orders also recovered. In addition, the company worked to strengthen its sales structure, develop new customers, expand sales channels, expand transactions with existing customers, increase production capacity, improve work efficiency, strengthen cost management, and optimize transaction terms.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2026 (Japanese GAAP, Non-consolidated) | Kohsai Co.,Ltd. (7878) timely disclosure | Komori