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Results7987NAKABAYASHI CO.,LTD.Information and Communications, Services and Others

For the fiscal year ending March 2027, Second Quarter (Interim Period) Financial Results〔Japanese GAAP〕(Consolidated)

Interim-period sales were largely flat, up 0.3% year on year, while operating profit declined 8.5%. Meanwhile, interim net income attributable to owners of the parent increased 295.2%, mainly due to the recognition of gains on the sale of fixed assets.

Worth reading
43Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
295.2
% (year-on-year increase in interim net income attributable to owners of the parent)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales28,289¥ millionYear on year +0.3%Progress 42.9%
Operating profit933¥ millionYear on year -8.5%Progress 28.3%
Ordinary income1,096¥ millionYear on year -9.1%Progress 30.0%
Net income attributable to owners of the parent905¥ millionYear on year +295.2%Progress 46.4%

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¥33.38
Financial position at period-end
Total assets53,267¥ million
of which net assets 32,046 ¥ millionEquity ratio 59.8%vs. prior year-end +2.9pt

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 revenueBusiness Process Solutions Business ¥13,297 million (YoY -3.7%), Consumer Communications Business ¥14,274 million (YoY +3.9%), Energy business ¥681 million (YoY +13.4%), Other (outside reportable segments) ¥35 million (YoY -45.6%)
Segment profitBusiness Process Solutions Business ¥360 million (YoY -1.3%), Consumer Communications Business ¥536 million (YoY -32.6%), Energy business ¥46 million, Other (outside reportable segments) ¥1 million (YoY -93.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥66,000 million (YoY +7.1%)
Operating profit¥3,300 million (YoY +14.8%)
Ordinary income¥3,650 million (YoY +13.4%)
Net income¥1,950 million (YoY +0.8%)
Annual Dividend Forecast¥22 → ¥22(0.0%)
Factors Behind Changes in Business Performance

The decline from the previous fiscal year's large special-demand projects, reductions in manufacturing costs through the consolidation of manufacturing operations, selection of projects with an emphasis on profitability and profit margins, development of new products, review of sales prices, and absorption of cost increases due to the weaker yen.

Disclosure regarding the going concern assumption

Not applicable

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsAt a Board of Directors meeting held on 6 November 2026, the company resolved to acquire treasury shares to strengthen shareholder returns and improve capital efficiency. The acquisition will cover up to 1 million shares, with a total acquisition cost of up to ¥600 million, during the period from 9 November 2026 to 31 March 2027.
Impairment lossNo impairment loss during the current interim period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥505 million / Extraordinary loss Loss on disposal of fixed assets ¥231 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End28,794,294
Treasury Shares at Period-End1,653,680
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¥28,289 million (YoY +0.3%)
Operating profit¥933 million (YoY -8.5%)
Ordinary income¥1,096 million (YoY -9.1%)
Profit attributable to owners of the parent¥905 million (YoY +295.2%)
Net income per share¥33.38
Equity ratioEnd of the current fiscal period 59.8 / End of previous period 56.9
Total assets¥53,267 million
Net assets¥32,046 million
Full-year earnings forecastNet Sales ¥66,000 million (YoY +7.1%) / Operating profit ¥3,300 million (YoY +14.8%) / Ordinary income ¥3,650 million (YoY +13.4%) / Net income ¥1,950 million (YoY +0.8%)
Annual Dividend Forecast¥22 → ¥22(0.0%)
Segment revenueBusiness Process Solutions Business ¥13,297 million (YoY -3.7%), Consumer Communications Business ¥14,274 million (YoY +3.9%), Energy business ¥681 million (YoY +13.4%), Other (outside reportable segments) ¥35 million (YoY -45.6%)
Segment profitBusiness Process Solutions Business ¥360 million (YoY -1.3%), Consumer Communications Business ¥536 million (YoY -32.6%), Energy business ¥46 million, Other (outside reportable segments) ¥1 million (YoY -93.4%)
Impairment lossNo impairment loss during the current interim period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥505 million / Extraordinary loss Loss on disposal of fixed assets ¥231 million
Disclosure regarding the going concern assumptionNot applicable
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsAt a Board of Directors meeting held on 6 November 2026, the company resolved to acquire treasury shares to strengthen shareholder returns and improve capital efficiency. The acquisition will cover up to 1 million shares, with a total acquisition cost of up to ¥600 million, during the period from 9 November 2026 to 31 March 2027.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End28,794,294
Treasury Shares at Period-End1,653,680
Factors Behind Changes in Business PerformanceThe decline from the previous fiscal year's large special-demand projects, reductions in manufacturing costs through the consolidation of manufacturing operations, selection of projects with an emphasis on profitability and profit margins, development of new products, review of sales prices, and absorption of cost increases due to the weaker yen.
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.

Despite the decline from the previous fiscal year's large special-demand projects, the company worked to reduce manufacturing costs by consolidating its manufacturing operations, select projects with an emphasis on profitability and profit margins, develop new products, and review sales prices. It also recognized a ¥505 million gain on the sale of fixed assets and a ¥231 million loss on the disposal of fixed assets.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
For the fiscal year ending March 2027, Second Quarter (Interim Period) Financial Results〔Japanese GAAP〕(Consolidated) | NAKABAYASHI CO.,LTD. (7987) timely disclosure | Komori