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

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

Net sales were broadly in line with the same period of the previous year, while operating profit increased 26.3% and interim net income attributable to owners of the parent increased 31.4%. The full-year earnings and annual dividend forecasts were unchanged.

Worth reading
31Immaterial
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
26.3
Operating profit year-on-year change (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales3,156Millions of yenYear on year -0.0%Progress 51.7%
Operating profit426Millions of yenYear on year +26.3%Progress 67.6%
Ordinary income432Millions of yenYear on year +25.6%Progress 67.5%
Net income attributable to owners of the parent289Millions of yenYear on year +31.4%

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¥188.60
Financial position at period-end
Total assets6,598Millions of yen
of which net assets 4,948 Millions of yenEquity ratio 73.7%vs. prior year-end +3.3pt

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.

Segment revenueSteel products-related business ¥894,010 thousand (YoY -4.0%), Dental-related business ¥1,060,077 thousand (YoY +6.2%), Filing cabinets and lockers-related business ¥1,044,131 thousand (YoY -3.4%), Real estate leasing-related business ¥107,460 thousand (YoY +23.7%)
Segment profitSteel products-related business ¥209,970 thousand (YoY +3.8%), Dental-related business ¥142,690 thousand (YoY +7.5%), Filing cabinets and lockers-related business ¥109,707 thousand (YoY +41.0%), Real estate leasing-related business ¥96,875 thousand (YoY +28.2%)
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%)
Profit attributable to owners of the parent450 Millions of yen (YoY +7.5%)
Annual Dividend Forecast¥30 → ¥30(0.0%)
Factors Behind Changes in Business Performance

The company implemented measures including proactive sales activities, strengthening its technological development capabilities, and reducing expenses.

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 None
Material subsequent eventsNo applicable matters.
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)No extraordinary income or losses were recorded during the interim period
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End1,776,000 Shares
Treasury Shares at Period-End242,407 Shares
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 Sales3,156 Millions of yen (YoY -0.0%)
Operating profit426 Millions of yen (YoY +26.3%)
Ordinary income432 Millions of yen (YoY +25.6%)
Profit attributable to owners of the parent289 Millions of yen (YoY +31.4%)
Net income per share¥188.60
Equity ratioEnd of the current fiscal period 73.7 / End of previous period 70.4
Total assets6,598 Millions of yen
Net assets4,948 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%) / Profit attributable to owners of the parent 450 Millions of yen (YoY +7.5%)
Annual Dividend Forecast¥30 → ¥30(0.0%)
Segment revenueSteel products-related business ¥894,010 thousand (YoY -4.0%), Dental-related business ¥1,060,077 thousand (YoY +6.2%), Filing cabinets and lockers-related business ¥1,044,131 thousand (YoY -3.4%), Real estate leasing-related business ¥107,460 thousand (YoY +23.7%)
Segment profitSteel products-related business ¥209,970 thousand (YoY +3.8%), Dental-related business ¥142,690 thousand (YoY +7.5%), Filing cabinets and lockers-related business ¥109,707 thousand (YoY +41.0%), Real estate leasing-related business ¥96,875 thousand (YoY +28.2%)
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)No extraordinary income or losses were recorded during the interim 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 None
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End1,776,000 Shares
Treasury Shares at Period-End242,407 Shares
Factors Behind Changes in Business PerformanceThe company implemented measures including proactive sales activities, strengthening its technological development capabilities, and reducing expenses.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogDepreciation and amortization

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. By segment, sales activities targeting new customers and replacement demand in the dental-related business, improved factory productivity in the filing cabinet and locker-related business, and higher revenue in the real estate leasing-related business contributed to results.

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