Komori
Earnings7947FP CORPORATIONMaterials and Chemicals

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, operating profit, ordinary profit and net income all exceeded the year-earlier period, reflecting the effects of product price revisions and other factors. The company newly disclosed its full-year earnings forecast and raised its annual dividend forecast to ¥78 after increasing the interim dividend.

Worth reading
57In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
1681
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales129,009¥ millionYear on year +8.0%Progress 48.9%
Operating profit10,978¥ millionYear on year +18.1%Progress 42.6%
Ordinary income11,039¥ millionYear on year +18.1%Progress 42.8%
Net income attributable to owners of the parent7,430¥ millionYear on year +15.6%Progress 43.2%

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¥91.86
Financial position at period-end
Total assets320,261¥ million
of which net assets 169,340 ¥ millionEquity ratio 52.6%vs. prior year-end -1.5pt

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+14,751
Investment-16,756
Financials-1,890
Net change-3,895

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¥21,582 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥264,000 million (YoY +9.8%)
Operating profit¥25,800 million (YoY +19.4%)
Ordinary income¥25,800 million (YoY +18.5%)
Net income¥17,200 million (YoY +15.7%)
Revision to Earnings ForecastNet Sales Undetermined → ¥264,000 million / Operating profit Undetermined → ¥25,800 million / Ordinary income Undetermined → ¥25,800 million / Net income Undetermined → ¥17,200 million
Annual Dividend Forecast¥73 per share → ¥78 per share
Factors Behind Changes in Business Performance

The effect of product price revisions added ¥3.87 billion through sales activities, absorbing the ¥2.78 billion negative impact of higher raw material prices. Increasing the proportion of recycled raw materials and improving productivity also contributed to cost control.

Disclosure regarding the going concern assumption

No applicable items

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 0 companies / Excluded 0 companies / Company name None
Material subsequent eventsNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of property, plant and equipment ¥50 million
Depreciation and amortization¥7,213 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End84,568,424 shares
Treasury Shares at Period-End3,665,135 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¥129,009 million (YoY +8.0%)
Operating profit¥10,978 million (YoY +18.1%)
Ordinary income¥11,039 million (YoY +18.1%)
Profit attributable to owners of the parent¥7,430 million (YoY +15.6%)
Net income per share¥91.86
Equity ratioEnd of the current fiscal period 52.6 / End of previous period 54.1
Total assets¥320,261 million
Net assets¥169,340 million
Cash flows from operating activities¥14,751 million
Cash flows from investing activities¥-16,756 million
Cash flows from financing activities¥-1,890 million
Cash and cash equivalents at end of period¥21,582 million
Full-year earnings forecastNet Sales ¥264,000 million (YoY +9.8%) / Operating profit ¥25,800 million (YoY +19.4%) / Ordinary income ¥25,800 million (YoY +18.5%) / Net income ¥17,200 million (YoY +15.7%)
Revision to Earnings ForecastNet Sales Undetermined → ¥264,000 million / Operating profit Undetermined → ¥25,800 million / Ordinary income Undetermined → ¥25,800 million / Net income Undetermined → ¥17,200 million
Annual Dividend Forecast¥73 per share → ¥78 per share
Depreciation and amortization¥7,213 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of property, plant and equipment ¥50 million
Disclosure regarding the going concern assumptionNo applicable items
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 0 companies / Excluded 0 companies / Company name None
Material subsequent eventsNo applicable matters
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End84,568,424 shares
Treasury Shares at Period-End3,665,135 shares
Factors Behind Changes in Business PerformanceThe effect of product price revisions added ¥3.87 billion through sales activities, absorbing the ¥2.78 billion negative impact of higher raw material prices. Increasing the proportion of recycled raw materials and improving productivity also contributed to cost control.
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss

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 effect of product price revisions added ¥3.87 billion through sales activities, absorbing the ¥2.78 billion negative impact of higher raw material prices. In addition, increasing the proportion of recycled raw materials and improving productivity contributed to cost control.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | FP CORPORATION (7947) timely disclosure | Komori