Komori
Results7986NIHON ISK Company,LimitedInformation and Communications, Services and Others

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

For the cumulative third quarter of the fiscal year ending December 2026, revenue increased 0.5% year on year, while operating income decreased 1.6% and ordinary income decreased 1.4%. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
36Immaterial
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
0.5
Revenue change year on year (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales4,558Millions of yenYear on year +0.5%Progress 74.7%
Operating profit475Millions of yenYear on year -1.6%Progress 75.4%
Ordinary income485Millions of yenYear on year -1.4%Progress 75.8%
Net income attributable to owners of the parent323Millions of yenYear on year +0.2%

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¥210.97
Financial position at period-end
Total assets6,688Millions of yen
of which net assets 4,998 Millions of yenEquity ratio 73.5%vs. prior year-end +3.1pt

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 1,276,666 Thousands of yen (YoY -3.5%), Dental-related business 1,515,071 Thousands of yen (YoY +0.1%), Filing cabinets and lockers-related business 1,519,242 Thousands of yen (YoY +3.5%), Real estate leasing-related business 161,190 Thousands of yen (YoY +23.9%), Other 85,838 Thousands of yen (YoY -12.7%)
Segment profitSteel products-related business 244,096 Thousands of yen (YoY -10.7%), Dental-related business 158,798 Thousands of yen (YoY -27.6%), Filing cabinets and lockers-related business 121,585 Thousands of yen (YoY +31.2%), Real estate leasing-related business 145,287 Thousands of yen (YoY +28.5%), Other 21,704 Thousands of yen (YoY -3.2%)
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 Forecast30 Yen → 30 Yen(0.0%)
Factors Behind Changes in Business Performance

The company pursued proactive sales activities, strengthened its technological development capabilities and reduced expenses. The steel products-related business and dental-related business fell below the results for the same period of the previous year, while the storage locker-related business recorded higher profit through productivity improvements, new product development and proposal activities. The real estate leasing-related business also recorded higher revenue and higher profit.

Disclosure regarding the going concern assumption

No applicable items

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 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNo applicable items
Impairment lossNo applicable items
Breakdown of extraordinary income (loss)No extraordinary gain was reported for the current period; there was no extraordinary loss.
Depreciation and amortization41,538 Thousands of yen
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End1,776,000 shares
Treasury Shares at Period-End242,407 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 September 2026
Net Sales4,558 Millions of yen (YoY +0.5%)
Operating profit475 Millions of yen (YoY -1.6%)
Ordinary income485 Millions of yen (YoY -1.4%)
Profit attributable to owners of the parent323 Millions of yen (YoY +0.2%)
Net income per share¥210.97
Equity ratioEnd of the current fiscal period 73.5 / End of previous period 70.4
Total assets6,688 Millions of yen
Net assets4,998 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 Forecast30 Yen → 30 Yen(0.0%)
Segment revenueSteel products-related business 1,276,666 Thousands of yen (YoY -3.5%), Dental-related business 1,515,071 Thousands of yen (YoY +0.1%), Filing cabinets and lockers-related business 1,519,242 Thousands of yen (YoY +3.5%), Real estate leasing-related business 161,190 Thousands of yen (YoY +23.9%), Other 85,838 Thousands of yen (YoY -12.7%)
Segment profitSteel products-related business 244,096 Thousands of yen (YoY -10.7%), Dental-related business 158,798 Thousands of yen (YoY -27.6%), Filing cabinets and lockers-related business 121,585 Thousands of yen (YoY +31.2%), Real estate leasing-related business 145,287 Thousands of yen (YoY +28.5%), Other 21,704 Thousands of yen (YoY -3.2%)
Depreciation and amortization41,538 Thousands of yen
Impairment lossNo applicable items
Breakdown of extraordinary income (loss)No extraordinary gain was reported for the current period; there was no extraordinary loss.
Disclosure regarding the going concern assumptionNo applicable items
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 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNo applicable items
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End1,776,000 shares
Treasury Shares at Period-End242,407 shares
Factors Behind Changes in Business PerformanceThe company pursued proactive sales activities, strengthened its technological development capabilities and reduced expenses. The steel products-related business and dental-related business fell below the results for the same period of the previous year, while the storage locker-related business recorded higher profit through productivity improvements, new product development and proposal activities. The real estate leasing-related business also recorded higher revenue and higher profit.
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 periodRevision to Earnings ForecastPayout 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 pursued measures including proactive sales activities, strengthening its technological development capabilities and reducing expenses. The steel products-related business and dental-related business fell below the results for the same period of the previous year, while the storage locker-related business worked to improve factory productivity, develop new products and conduct proposal activities. The real estate leasing-related business also recorded higher revenue and higher profit.

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