Komori
Earnings7939KENSOH CO.,LTD.Information and Communications, Services and Others

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

For the interim period of the fiscal year ending March 2027, net sales and operating income exceeded the year-earlier period, while interim net income declined slightly. The full-year earnings forecast was unchanged, while the annual dividend forecast was increased from ¥22 in the previous fiscal year to ¥23.

Worth reading
34Immaterial
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
2.4
% (year-on-year change in revenue)
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 Sales3,005¥ millionYear on year +2.4%Progress 45.8%
Operating profit88¥ millionYear on year +1.5%Progress 26.4%
Ordinary income83¥ millionYear on year +0.4%Progress 25.2%
Net income attributable to owners of the parent55¥ millionYear on year -2.2%Progress 24.8%

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. 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¥14.50
Financial position at period-end
Total assets5,368¥ million
of which net assets 3,363 ¥ millionEquity ratio 62.7%vs. prior year-end +1.9pt

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+275,851
Investment-130,307
Financials-140,020
Net change+5,524

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¥479,735 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,555 million (YoY +2.2%)
Operating profit¥333 million (YoY +29.3%)
Ordinary income¥329 million (YoY +32.7%)
Net income¥222 million (YoY +7.6%)
Annual Dividend Forecast¥22 → ¥23(+4.5%)
Factors Behind Changes in Business Performance

Amid solid domestic economic conditions, capital investment and urban redevelopment, the company worked on the key issues in its medium-term management plan in an environment where the outlook was uncertain due to soaring construction costs and labor shortages.

Disclosure regarding the going concern assumption

No applicable items

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
Breakdown of extraordinary income (loss)Extraordinary income No recognition / Extraordinary loss Loss on retirement of non-current assets ¥36 thousand
Depreciation and amortization¥66,566 thousand
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End4,022,774 shares
Treasury Shares at Period-End215,972 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¥3,005 million (YoY +2.4%)
Operating profit¥88 million (YoY +1.5%)
Ordinary income¥83 million (YoY +0.4%)
Profit attributable to owners of the parent¥55 million (YoY -2.2%)
Net income per share¥14.50
Equity ratioEnd of the current fiscal period 62.7 / End of previous period 60.8
Total assets¥5,368 million
Net assets¥3,363 million
Cash flows from operating activities¥275,851 thousand
Cash flows from investing activities¥-130,307 thousand
Cash flows from financing activities¥-140,020 thousand
Cash and cash equivalents at end of period¥479,735 thousand
Full-year earnings forecastNet Sales ¥6,555 million (YoY +2.2%) / Operating profit ¥333 million (YoY +29.3%) / Ordinary income ¥329 million (YoY +32.7%) / Net income ¥222 million (YoY +7.6%)
Annual Dividend Forecast¥22 → ¥23(+4.5%)
Depreciation and amortization¥66,566 thousand
Breakdown of extraordinary income (loss)Extraordinary income No recognition / Extraordinary loss Loss on retirement of non-current assets ¥36 thousand
Disclosure regarding the going concern assumptionNo applicable items
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End4,022,774 shares
Treasury Shares at Period-End215,972 shares
Factors Behind Changes in Business PerformanceAmid solid domestic economic conditions, capital investment and urban redevelopment, the company worked on the key issues in its medium-term management plan in an environment where the outlook was uncertain due to soaring construction costs and labor shortages.
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout 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.

The company explained that the domestic economy and capital investment increased gradually, while urban redevelopment remained solid. However, it described the outlook as uncertain due to soaring construction costs and labor shortages in the construction industry, and said it worked to rebuild its information security framework, mechanize and automate production processes, improve product quality, rebuild its earnings base, improve management efficiency, and develop human resources. It did not explain the individual contribution amounts to each profit item.

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] (Non-consolidated) | KENSOH CO.,LTD. (7939) timely disclosure | Komori