Komori
Earnings7896SEVEN INDUSTRIES CO.,LTD.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated)

Revenue increased 6.4% year on year, but costs rose due to higher material prices and investment to increase production, resulting in operating, ordinary and interim net losses. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
48Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
6.4
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026Non-consolidated (standalone)Japanese GAAP
Net Sales8,187¥ millionYear on year +6.4%Progress 48.8%
Operating profit-58¥ million
Ordinary income-52¥ million
Net income attributable to owners of the parent-72¥ million

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 shareNegative ¥16.32
Financial position at period-end
Total assets11,280¥ million
of which net assets 5,978 ¥ millionEquity ratio 53.0%vs. prior year-end -2.7pt

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+24
Investment-304
Financials+273
Net change-7

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¥736 million
Segment revenueInterior Construction Materials Business ¥4,487 million, Wooden Structures Business ¥3,694 million, Other (Rental Business) ¥5 million
Segment profitInterior Construction Materials Business ¥-80 million, Wooden Structures Business ¥20 million, Other (Rental Business) ¥1 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥16,765 million (YoY +7.5%)
Operating profit¥135 million
Ordinary income¥110 million
Net income¥45 million
Annual Dividend Forecast20 Yen → 20 Yen(0.0%)
Factors Behind Changes in Business Performance

Revenue increased following the launch of mass-production capabilities for the collaborative stair-products business, increased processing volumes and strong orders in the timber-structure business, and progress on price revisions. However, costs increased due to higher material prices, uncertainty over the procurement of paints and solvents, and upfront investment associated with increased stair production, and the higher costs could not be absorbed even through price revisions.

Disclosure regarding the going concern assumption

No applicable matters

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 Gain on Sale of Non-Current Assets ¥0 million / Extraordinary loss Loss on disposal and sale of fixed assets ¥0 million
Depreciation and amortization¥166 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End4,673,250 shares
Treasury Shares at Period-End209,908 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026–30 September 2026
Net Sales¥8,187 million (YoY +6.4%)
Operating profit¥-58 million
Ordinary income¥-52 million
Profit attributable to owners of the parent¥-72 million
Net income per shareNegative ¥16.32
Equity ratioEnd of the current fiscal period 53 / End of previous period 55.7
Total assets¥11,280 million
Net assets¥5,978 million
Cash flows from operating activities¥24 million
Cash flows from investing activities¥-304 million
Cash flows from financing activities¥273 million
Cash and cash equivalents at end of period¥736 million
Full-year earnings forecastNet Sales ¥16,765 million (YoY +7.5%) / Operating profit ¥135 million / Ordinary income ¥110 million / Net income ¥45 million
Annual Dividend Forecast20 Yen → 20 Yen(0.0%)
Segment revenueInterior Construction Materials Business ¥4,487 million, Wooden Structures Business ¥3,694 million, Other (Rental Business) ¥5 million
Segment profitInterior Construction Materials Business ¥-80 million, Wooden Structures Business ¥20 million, Other (Rental Business) ¥1 million
Depreciation and amortization¥166 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Non-Current Assets ¥0 million / Extraordinary loss Loss on disposal and sale of fixed assets ¥0 million
Disclosure regarding the going concern assumptionNo applicable matters
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 MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End4,673,250 shares
Treasury Shares at Period-End209,908 shares
Factors Behind Changes in Business PerformanceRevenue increased following the launch of mass-production capabilities for the collaborative stair-products business, increased processing volumes and strong orders in the timber-structure business, and progress on price revisions. However, costs increased due to higher material prices, uncertainty over the procurement of paints and solvents, and upfront investment associated with increased stair production, and the higher costs could not be absorbed even through price revisions.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional 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.

Revenue growth was driven by the launch of mass-production capabilities for the collaborative stair-products business, increased processing volumes in the timber-structure business and strong orders. However, costs increased due to uncertainty over the procurement of paints and solvents, a sharp rise in procurement prices for materials overall, and upfront investment to accommodate increased stair production. The company said that price revisions were insufficient to absorb the higher costs.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated) | SEVEN INDUSTRIES CO.,LTD. (7896) timely disclosure | Komori