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Earnings7944Roland CorporationInformation and Communications, Services and Others

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

For the six months ended June 30, 2026, net sales and operating income exceeded the same period of the previous year, while net income attributable to owners of the parent declined. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
39Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
12.9
Year-on-year change in revenue (%)
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales51,697¥ millionYear on year +12.9%Progress 48.6%
Operating profit4,437¥ millionYear on year +16.0%Progress 44.4%
Ordinary income4,191¥ millionYear on year +13.7%Progress 43.7%
Net income attributable to owners of the parent3,199¥ millionYear on year -18.3%Progress 44.4%

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¥121.27
Financial position at period-end
Total assets84,437¥ million
of which net assets 43,777 ¥ millionEquity ratio 51.5%vs. prior year-end +2.3pt

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.

Cash inflows and outflows
Operating+6,757
Investment-1,148
Financials-5,109
Net change+500

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¥16,771 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥106,400 million (YoY +5.4%)
Operating profit¥10,000 million (YoY +6.2%)
Ordinary income¥9,600 million (YoY +6.4%)
Net income¥7,200 million (YoY +232.1%)
Annual Dividend Forecast170 yen and sen → 170 yen and sen(0.0%)
Factors Behind Changes in Business Performance

The factors included the recovery in demand for electronic pianos, new electronic drum products, strengthened sales efforts and new product launches by DW, solid demand for guitar effects and new products, and strong business conditions for dance- and DJ-related products, together with shipments of outstanding orders. Audiovisual equipment remained weak due to lower deliveries for projects and declining demand ahead of new product launches.

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
Material subsequent eventsA consolidated subsidiary applied by the end of July 2026 for a refund of US$18 million (approximately ¥3.0 billion) in tariffs that were determined to be invalid in the United States. The eligibility for, amount and timing of the refund are uncertain, and the application amount is not reflected in the earnings forecasts.
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥60 million / Extraordinary loss Item Loss on disposal and sale of non-current assets / Amount ¥6 million, Item Special retirement payments / Amount ¥28 million, Item Litigation-related losses / Amount ¥38 million, Item Remittance Fraud Loss at an Overseas Subsidiary / Amount ¥136 million
Depreciation and amortization¥1,468 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End26,580,659
Treasury Shares at Period-End172,358
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥51,697 million (YoY +12.9%)
Operating profit¥4,437 million (YoY +16.0%)
Ordinary income¥4,191 million (YoY +13.7%)
Profit attributable to owners of the parent¥3,199 million (YoY -18.3%)
Net income per share¥121.27
Equity ratioEnd of the current fiscal period 51.5 / End of previous period 49.2
Total assets¥84,437 million
Net assets¥43,777 million
Cash flows from operating activities¥6,757 million
Cash flows from investing activities¥-1,148 million
Cash flows from financing activities¥-5,109 million
Cash and cash equivalents at end of period¥16,771 million
Full-year earnings forecastNet Sales ¥106,400 million (YoY +5.4%) / Operating profit ¥10,000 million (YoY +6.2%) / Ordinary income ¥9,600 million (YoY +6.4%) / Net income ¥7,200 million (YoY +232.1%)
Annual Dividend Forecast170 yen and sen → 170 yen and sen(0.0%)
Depreciation and amortization¥1,468 million
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥60 million / Extraordinary loss Item Loss on disposal and sale of non-current assets / Amount ¥6 million, Item Special retirement payments / Amount ¥28 million, Item Litigation-related losses / Amount ¥38 million, Item Remittance Fraud Loss at an Overseas Subsidiary / Amount ¥136 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
Material subsequent eventsA consolidated subsidiary applied by the end of July 2026 for a refund of US$18 million (approximately ¥3.0 billion) in tariffs that were determined to be invalid in the United States. The eligibility for, amount and timing of the refund are uncertain, and the application amount is not reflected in the earnings forecasts.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End26,580,659
Treasury Shares at Period-End172,358
Factors Behind Changes in Business PerformanceThe factors included the recovery in demand for electronic pianos, new electronic drum products, strengthened sales efforts and new product launches by DW, solid demand for guitar effects and new products, and strong business conditions for dance- and DJ-related products, together with shipments of outstanding orders. Audiovisual equipment remained weak due to lower deliveries for projects and declining demand ahead of new product launches.
Items this document does not state (10)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidation

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 cited the recovery in demand for electronic pianos, new products and strengthened sales efforts for electronic drums and DW products, solid demand for guitar effects and the contribution from new products, and strong business conditions for dance- and DJ-related products, together with shipments of outstanding orders, as factors behind the increase in sales. By contrast, audiovisual equipment remained weak due to lower deliveries for projects and declining demand ahead of new product launches.

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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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | Roland Corporation (7944) timely disclosure | Komori