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Earnings7917ZACROS CorporationMaterials and Chemicals

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

In the first quarter of the fiscal year ending March 2027, net sales increased 5.4% year on year, while operating income and ordinary income declined. Quarterly net income attributable to owners of the parent increased 3.7% due to the recognition of insurance proceeds.

Worth reading
45Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
5.4
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net income per share¥35.51
Financial position at period-end
Total assets—
Equity ratioEquity ratio 60.2%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
Wellness6,56715.9%-10.0%
Environmental Solutions Business9,06621.9%+9.7%
Information & Electronics Business15,21336.7%+11.3%
Industrial Infrastructure Business10,57225.5%+4.9%
Segment profitSegment Wellness / Segment profit or loss -112 million yen / Year on year against the same period last year Not disclosed, Segment Environmental Solutions Business / Segment profit or loss 883 million yen / Year on year against the same period last year 90.6 million yen, Segment Information & Electronics Business / Segment profit or loss 1,452 million yen / Year on year against the same period last year 8 million yen, Segment Industrial Infrastructure Business / Segment profit or loss 1,136 million yen / Year on year against the same period last year -14.8 million yen
Outlook and shareholder returns
Full-year earnings forecast
Net SalesValue 176,000 million yen / Year-on-year change 11 million yen
Operating profitValue 11,200 million yen / Year-on-year change 1.3 million yen
Ordinary incomeValue 11,500 million yen / Year-on-year change -6.5 million yen
Net incomeValue 6,500 million yen / Year-on-year change -15.7 million yen
Annual Dividend ForecastPrevious-period results Not disclosed / Current fiscal year forecast 36 yen / Amount of change Not disclosed / Change rate Not disclosed
Factors Behind Changes in Business Performance

In the Information Electronics Business, sales of interlayer insulating film increased due to growth in the semiconductor market, mainly for the AI sector. In terms of profit, the Company advanced price pass-through in response to surging raw material prices and improved production efficiency. However, operating income and ordinary income declined due to increases in energy and transportation costs, personnel expenses, depreciation and other costs, while quarterly net income attributable to owners of the parent increased due to insurance proceeds.

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 consolidationNew Number of companies 1 / Company name ZACROS INDIA PVT. LTD. / Excluded Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Value 0 million yen, Item Insurance Proceeds / Value 726 million yen / Extraordinary loss Item Loss on Disposal of Fixed Assets / Value 13 million yen
Depreciation and amortizationValue 1,752 million yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-EndValue 77,071,040 Shares
Treasury Shares at Period-EndValue 5,464,770 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net SalesValue 41,420 million yen / Year on year against the same period last year 5.4 million yen
Operating profitValue 3,359 million yen / Year on year against the same period last year -2.9 million yen
Ordinary incomeValue 3,438 million yen / Year on year against the same period last year -4.6 million yen
Profit attributable to owners of the parentValue 2,541 million yen / Year on year against the same period last year 3.7 million yen
Net income per share¥35.51
Equity ratioEnd of the current fiscal period 60.2 / End of previous period 60.5
Total assetsValue 159,787 million yen
Net assetsValue 105,753 million yen
Full-year earnings forecastNet Sales Value 176,000 million yen / Year-on-year change 11 million yen / Operating profit Value 11,200 million yen / Year-on-year change 1.3 million yen / Ordinary income Value 11,500 million yen / Year-on-year change -6.5 million yen / Net income Value 6,500 million yen / Year-on-year change -15.7 million yen
Annual Dividend ForecastPrevious-period results Not disclosed / Current fiscal year forecast 36 yen / Amount of change Not disclosed / Change rate Not disclosed
Segment revenueSegment Wellness / Net Sales 6,567 million yen / Year on year against the same period last year -10 million yen, Segment Environmental Solutions Business / Net Sales 9,066 million yen / Year on year against the same period last year 9.7 million yen, Segment Information & Electronics Business / Net Sales 15,213 million yen / Year on year against the same period last year 11.3 million yen, Segment Industrial Infrastructure Business / Net Sales 10,572 million yen / Year on year against the same period last year 4.9 million yen
Segment profitSegment Wellness / Segment profit or loss -112 million yen / Year on year against the same period last year Not disclosed, Segment Environmental Solutions Business / Segment profit or loss 883 million yen / Year on year against the same period last year 90.6 million yen, Segment Information & Electronics Business / Segment profit or loss 1,452 million yen / Year on year against the same period last year 8 million yen, Segment Industrial Infrastructure Business / Segment profit or loss 1,136 million yen / Year on year against the same period last year -14.8 million yen
Depreciation and amortizationValue 1,752 million yen
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Value 0 million yen, Item Insurance Proceeds / Value 726 million yen / Extraordinary loss Item Loss on Disposal of Fixed Assets / Value 13 million yen
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 consolidationNew Number of companies 1 / Company name ZACROS INDIA PVT. LTD. / Excluded Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-EndValue 77,071,040 Shares
Treasury Shares at Period-EndValue 5,464,770 Shares
Factors Behind Changes in Business PerformanceIn the Information Electronics Business, sales of interlayer insulating film increased due to growth in the semiconductor market, mainly for the AI sector. In terms of profit, the Company advanced price pass-through in response to surging raw material prices and improved production efficiency. However, operating income and ordinary income declined due to increases in energy and transportation costs, personnel expenses, depreciation and other costs, while quarterly net income attributable to owners of the parent increased due to insurance proceeds.
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 periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional 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.

Although revenue from the Wellness Business declined, the Information Electronics Business grew substantially, while the Environmental Solutions Business and Industrial Infrastructure Business also secured revenue increases. In terms of profit, the Company advanced price pass-through and improved production efficiency in response to surging raw material prices. However, operating income and ordinary income declined due to increases in energy and transportation costs, personnel expenses, depreciation and other costs. Quarterly net income attributable to owners of the parent increased due to the recognition of insurance proceeds.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | ZACROS Corporation (7917) timely disclosure | Komori