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Earnings7928ASAHI KAGAKU KOGYO CO.,LTD.Materials and Chemicals

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending August 2026, net sales increased 1.5% year on year, and operating income (loss) changed from a loss of ¥36 million to a profit of ¥57 million. Ordinary income and interim net income attributable to owners of the parent also exceeded the prior-year interim-period results.

Worth reading
36Immaterial
Scored from 4 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
1.5
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales4,542,696¥ thousandYear on year +1.5%
Operating profit57,434¥ thousand
Ordinary income94,256¥ thousandYear on year +91.6%
Net income attributable to owners of the parent32,825¥ thousandYear on year +489.8%

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.

Financial position at period-end
Total assets7,175,236¥ thousand
of which net assets 5,583,520 ¥ thousand

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Segment revenueJapan ¥1,764,733 thousand (YoY -4.6%), China ¥2,263,326 thousand (YoY +4.1%), Thailand ¥514,635 thousand (YoY +16.8%)
Segment profitJapan ¥-61,883 thousand, China ¥124,980 thousand (YoY +18.1%), Thailand ¥-4,022 thousand
Regional sales¥1,764,733 thousand (YoY -4.6%), ¥2,263,326 thousand (YoY +4.1%), ¥514,635 thousand (YoY +16.8%)
Factors Behind Changes in Business Performance

Impact of the weaker yen, lower orders for automotive parts, higher orders for power tool parts, and lower manufacturing costs associated with the switch to new products.

Disclosure regarding the going concern assumption

Not applicable.

Material subsequent eventsNot applicable.
Impairment loss非開示
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,691 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥3,421 thousand
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–28 February 2026
Net Sales¥4,542,696 thousand (YoY +1.5%)
Operating profit¥57,434 thousand
Ordinary income¥94,256 thousand (YoY +91.6%)
Profit attributable to owners of the parent¥32,825 thousand (YoY +489.8%)
Total assets¥7,175,236 thousand
Net assets¥5,583,520 thousand
Segment revenueJapan ¥1,764,733 thousand (YoY -4.6%), China ¥2,263,326 thousand (YoY +4.1%), Thailand ¥514,635 thousand (YoY +16.8%)
Segment profitJapan ¥-61,883 thousand, China ¥124,980 thousand (YoY +18.1%), Thailand ¥-4,022 thousand
Regional sales¥1,764,733 thousand (YoY -4.6%), ¥2,263,326 thousand (YoY +4.1%), ¥514,635 thousand (YoY +16.8%)
Impairment loss非開示
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,691 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥3,421 thousand
Disclosure regarding the going concern assumptionNot applicable.
Material subsequent eventsNot applicable.
Factors Behind Changes in Business PerformanceImpact of the weaker yen, lower orders for automotive parts, higher orders for power tool parts, and lower manufacturing costs associated with the switch to new products.
Items this document does not state (20)
Net income per shareOperating MarginEquity ratioCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyOrders received and order backlogDepreciation and amortizationChange in accounting policyChanges in the scope of consolidationAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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.

Sales were boosted by the weaker yen, while orders from the automotive industry decreased and orders from the power tools industry increased. Although sales declined as products were switched to new products, profit margins improved due to lower manufacturing costs and other factors. The Company also advanced the introduction of automated equipment and quality improvements.

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 August 2026 [Japanese GAAP] (Consolidated) | ASAHI KAGAKU KOGYO CO.,LTD. (7928) timely disclosure | Komori