Komori
Results7979SHOFU INC.Electrical and Precision Instruments

Summary of 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, net sales, operating profit, ordinary profit and interim net income attributable to owners of the parent all exceeded the same period of the previous year, reaching record highs for an interim period. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
51Recurring
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
12.1
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 2026ConsolidatedJapanese GAAP
Net Sales21,406Million yenYear on year +12.1%Progress 49.8%
Operating profit3,432Million yenYear on year +22.0%Progress 57.2%
Ordinary income3,486Million yenYear on year +17.7%Progress 59.2%
Net income attributable to owners of the parent3,944Million yenYear on year +51.9%

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¥110.67
Financial position at period-end
Total assets62,546Million yen
of which net assets 51,939 Million yenEquity ratio 82.9%vs. prior year-end -1.2pt

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 revenueDental-related business 20,255 Million yen (YoY +12.6%), Nail-related business 1,097 Million yen (YoY +3.2%), Other Businesses 53 Million yen (YoY +11.5%)
Segment profitDental-related business 3,484 Million yen (YoY +21.4%), Nail-related business -52 Million yen, Other Businesses -1 Million yen
Regional sales8,981 Million yen, 2,877 Million yen, 4,561 Million yen, 4,986 Million yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales42,958 Million yen (YoY +7.4%)
Operating profit6,003 Million yen (YoY +14.9%)
Ordinary income5,890 Million yen (YoY +0.5%)
Profit attributable to owners of the parent6,077 Million yen (YoY +24.3%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast60 Yen → 67 Yen
Factors Behind Changes in Business Performance

Contribution from sales of CAD/CAM-related products, growth in overseas sales, a positive impact from currency movements, the effect of higher revenue, and recognition of a ¥1,956 million gain on the sale of investment securities.

Disclosure regarding the going concern assumption

There are no applicable matters.

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
Changes in the scope of consolidationNew Number of companies 1 / Company name SHOFU DENTAL MIDDLE EAST&AFRICA FZCO / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsEffective 1 October 2026, the Company absorbed its consolidated subsidiary, 松風バイオフィックス株式会社, in an absorption-type merger.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sales of investment securities 1,956 Million yen / Extraordinary loss Not disclosed
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End35,788,178
Treasury Shares at Period-End101,170
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales21,406 Million yen (YoY +12.1%)
Operating profit3,432 Million yen (YoY +22.0%)
Ordinary income3,486 Million yen (YoY +17.7%)
Profit attributable to owners of the parent3,944 Million yen (YoY +51.9%)
Net income per share¥110.67
Equity ratioEnd of the current fiscal period 82.9 / End of previous period 84.1
Total assets62,546 Million yen
Net assets51,939 Million yen
Full-year earnings forecastNet Sales 42,958 Million yen (YoY +7.4%) / Operating profit 6,003 Million yen (YoY +14.9%) / Ordinary income 5,890 Million yen (YoY +0.5%) / Profit attributable to owners of the parent 6,077 Million yen (YoY +24.3%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast60 Yen → 67 Yen
Segment revenueDental-related business 20,255 Million yen (YoY +12.6%), Nail-related business 1,097 Million yen (YoY +3.2%), Other Businesses 53 Million yen (YoY +11.5%)
Segment profitDental-related business 3,484 Million yen (YoY +21.4%), Nail-related business -52 Million yen, Other Businesses -1 Million yen
Regional sales8,981 Million yen, 2,877 Million yen, 4,561 Million yen, 4,986 Million yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sales of investment securities 1,956 Million yen / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionThere are no applicable matters.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew Number of companies 1 / Company name SHOFU DENTAL MIDDLE EAST&AFRICA FZCO / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsEffective 1 October 2026, the Company absorbed its consolidated subsidiary, 松風バイオフィックス株式会社, in an absorption-type merger.
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End35,788,178
Treasury Shares at Period-End101,170
Factors Behind Changes in Business PerformanceContribution from sales of CAD/CAM-related products, growth in overseas sales, a positive impact from currency movements, the effect of higher revenue, and recognition of a ¥1,956 million gain on the sale of investment securities.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyOrders received and order backlogDepreciation and amortizationImpairment 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.

Sales of CAD/CAM-related products contributed, while overseas sales also grew, led by North America and Central and South America, Europe, and Asia and Oceania. Operating profit increased due to the effect of higher revenue, despite an increase in selling, general and administrative expenses. Interim net income attributable to owners of the parent was also boosted by the recognition of a ¥1,956 million gain on the sale of investment securities.

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] (Consolidated) | SHOFU INC. (7979) timely disclosure | Komori