Komori
Earnings7908KIMOTO CO.,LTD.Materials and Chemicals

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

For the interim period of the fiscal year ending March 2027, revenue increased 5.1% year on year, while operating income decreased 0.3%, ordinary income decreased 5.5%, and interim net income attributable to owners of the parent decreased 10.7%. The full-year earnings forecast and annual dividend forecast remain unchanged from the most recently published figures.

Worth reading
40Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
5.1
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales5,865¥ millionYear on year +5.1%Progress 50.6%
Operating profit818¥ millionYear on year -0.3%Progress 65.4%
Ordinary income824¥ millionYear on year -5.5%Progress 68.7%
Net income attributable to owners of the parent565¥ millionYear on year -10.7%

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¥12.96
Financial position at period-end
Total assets23,901¥ million
of which net assets 19,467 ¥ millionEquity ratio 81.4%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.

Segment revenue
Advanced materials5,67296.7%+5.2%
Digital twins1011.7%+18.7%
Other911.6%-15.3%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,600 million (YoY +10.0%)
Operating profit¥1,250 million (YoY +17.4%)
Ordinary income¥1,200 million (YoY -1.1%)
Profit attributable to owners of the parent¥800 million (YoY +41.6%)
Revision to Earnings ForecastNet Sales 11,600 / Operating profit 1,250 / Ordinary income 1,200 / Profit attributable to owners of the parent 800 → Net Sales 11,600 / Operating profit 1,250 / Ordinary income 1,200 / Profit attributable to owners of the parent 800(Net Sales 0 / Operating profit 0 / Ordinary income 0 / Profit attributable to owners of the parent 0)
Annual Dividend Forecast7 Yen → 7 Yen(0.0%)
Factors Behind Changes in Business Performance

Products for electronic component manufacturing processes, hard-coat and light-shielding products for industrial equipment, batteries, and products for semiconductor manufacturing processes contributed to revenue, while revenue from light-shielding products for communications equipment declined due to sluggishness in the Chinese market. Soaring raw material and energy prices reduced profit, but higher selling prices, increased sales of high-margin products, and products for electronic component manufacturing processes contributed to profit.

Disclosure regarding the going concern assumption

Not applicable.

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Breakdown of extraordinary income (loss)Extraordinary loss Loss on disposal of fixed assets ¥6 million
Depreciation and amortization¥27 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End54,772,564 shares
Treasury Shares at Period-End11,106,658 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥5,865 million (YoY +5.1%)
Operating profit¥818 million (YoY -0.3%)
Ordinary income¥824 million (YoY -5.5%)
Profit attributable to owners of the parent¥565 million (YoY -10.7%)
Net income per share¥12.96
Equity ratioEnd of the current fiscal period 81.4 / End of previous period 81.7
Total assets¥23,901 million
Net assets¥19,467 million
Full-year earnings forecastNet Sales ¥11,600 million (YoY +10.0%) / Operating profit ¥1,250 million (YoY +17.4%) / Ordinary income ¥1,200 million (YoY -1.1%) / Profit attributable to owners of the parent ¥800 million (YoY +41.6%)
Revision to Earnings ForecastNet Sales 11,600 / Operating profit 1,250 / Ordinary income 1,200 / Profit attributable to owners of the parent 800 → Net Sales 11,600 / Operating profit 1,250 / Ordinary income 1,200 / Profit attributable to owners of the parent 800(Net Sales 0 / Operating profit 0 / Ordinary income 0 / Profit attributable to owners of the parent 0)
Annual Dividend Forecast7 Yen → 7 Yen(0.0%)
Segment revenueAdvanced materials ¥5,672 million (YoY +5.2%) / Digital twins ¥101 million (YoY +18.7%) / Other ¥91 million (YoY -15.3%)
Depreciation and amortization¥27 million
Breakdown of extraordinary income (loss)Extraordinary loss Loss on disposal of fixed assets ¥6 million
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End54,772,564 shares
Treasury Shares at Period-End11,106,658 shares
Factors Behind Changes in Business PerformanceProducts for electronic component manufacturing processes, hard-coat and light-shielding products for industrial equipment, batteries, and products for semiconductor manufacturing processes contributed to revenue, while revenue from light-shielding products for communications equipment declined due to sluggishness in the Chinese market. Soaring raw material and energy prices reduced profit, but higher selling prices, increased sales of high-margin products, and products for electronic component manufacturing processes contributed to profit.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment profitRegional salesOrders received and order backlogImpairment 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.

Products for electronic component manufacturing processes and products for industrial equipment contributed to revenue, while soaring raw material and energy prices weighed on profit. Higher selling prices, increased sales of high-margin products, and products for electronic component manufacturing processes supported profit.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | KIMOTO CO.,LTD. (7908) timely disclosure | Komori