Komori
Earnings7986NIHON ISK Company,LimitedInformation and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In Q1 of the fiscal year ending December 2026, revenue increased just 1.3% year on year, while operating profit rose 23.9% and net income attributable to owners of the parent increased 40.4%. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
33Immaterial
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
23.9
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales1,696Millions of yenYear on year +1.3%Progress 27.8%
Operating profit223Millions of yenYear on year +23.9%Progress 35.4%
Ordinary income226Millions of yenYear on year +23.8%Progress 35.3%
Net income attributable to owners of the parent151Millions of yenYear on year +40.4%Progress 33.6%

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¥99.05
Financial position at period-end
Total assets6,490Millions of yen
of which net assets 4,813 Millions of yenEquity ratio 73.1%vs. prior year-end +2.7pt

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 revenueSteel products-related business ¥498,925 thousand (YoY +4.2%), Dental-related business ¥569,130 thousand (YoY +12.4%), Filing cabinets and lockers-related business ¥546,521 thousand (YoY -11.6%), Real estate leasing-related business ¥53,730 thousand (YoY +23.7%), Other (outside reportable segments) ¥27,705 thousand (YoY -0.3%)
Segment profitSteel products-related business ¥137,344 thousand (YoY +6.9%), Dental-related business ¥61,142 thousand (YoY +4.2%), Filing cabinets and lockers-related business ¥38,843 thousand (YoY +41.2%), Real estate leasing-related business ¥48,463 thousand (YoY +28.3%), Other (outside reportable segments) ¥7,029 thousand (YoY -2.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales6,100 Millions of yen (YoY +0.6%)
Operating profit630 Millions of yen (YoY +5.7%)
Ordinary income640 Millions of yen (YoY +5.9%)
Net income450 Millions of yen (YoY +7.5%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥30 → ¥30(0.0%)
Factors Behind Changes in Business Performance

Measures including proactive sales activities, strengthening technological development capabilities, and reducing expenses; promoting sales of high-value-added products; sales activities targeting demand for new development and replacement products; improving productivity; and developing new customers.

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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name No applicable matters
Material subsequent eventsNo applicable matters.
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None recorded for the current period
Depreciation and amortization¥13,616 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,776,000
Treasury Shares at Period-End242,407
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales1,696 Millions of yen (YoY +1.3%)
Operating profit223 Millions of yen (YoY +23.9%)
Ordinary income226 Millions of yen (YoY +23.8%)
Profit attributable to owners of the parent151 Millions of yen (YoY +40.4%)
Net income per share¥99.05
Equity ratioEnd of the current fiscal period 73.1 / End of previous period 70.4
Total assets6,490 Millions of yen
Net assets4,813 Millions of yen
Full-year earnings forecastNet Sales 6,100 Millions of yen (YoY +0.6%) / Operating profit 630 Millions of yen (YoY +5.7%) / Ordinary income 640 Millions of yen (YoY +5.9%) / Net income 450 Millions of yen (YoY +7.5%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥30 → ¥30(0.0%)
Segment revenueSteel products-related business ¥498,925 thousand (YoY +4.2%), Dental-related business ¥569,130 thousand (YoY +12.4%), Filing cabinets and lockers-related business ¥546,521 thousand (YoY -11.6%), Real estate leasing-related business ¥53,730 thousand (YoY +23.7%), Other (outside reportable segments) ¥27,705 thousand (YoY -0.3%)
Segment profitSteel products-related business ¥137,344 thousand (YoY +6.9%), Dental-related business ¥61,142 thousand (YoY +4.2%), Filing cabinets and lockers-related business ¥38,843 thousand (YoY +41.2%), Real estate leasing-related business ¥48,463 thousand (YoY +28.3%), Other (outside reportable segments) ¥7,029 thousand (YoY -2.2%)
Depreciation and amortization¥13,616 thousand
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None recorded for the current period
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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name No applicable matters
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,776,000
Treasury Shares at Period-End242,407
Factors Behind Changes in Business PerformanceMeasures including proactive sales activities, strengthening technological development capabilities, and reducing expenses; promoting sales of high-value-added products; sales activities targeting demand for new development and replacement products; improving productivity; and developing new customers.
Items this document does not state (9)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog

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 implemented measures including proactive sales activities, strengthening its technological development capabilities, and reducing expenses. In the steel products-related business, it promoted sales of high-value-added products; in the dental-related business, it pursued sales activities targeting demand for new development and replacement products; and in the filing cabinets and lockers-related business, it worked to improve productivity and develop new customers.

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 First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | NIHON ISK Company,Limited (7986) timely disclosure | Komori