Komori
Earnings9687KSK CO.,LTDInformation and Communications, Services and Others

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 increased 8.7% year on year, while operating income declined 3.2% and interim net income attributable to owners of the parent declined 8.5%. The full-year earnings forecast and dividend forecast were unchanged from the most recently announced figures.

Worth reading
42Recurring
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
8.7
% (year-on-year change in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales13,634Millions of yenYear on year +8.7%Progress 48.5%
Operating profit1,784Millions of yenYear on year -3.2%Progress 57.5%
Ordinary income1,871Millions of yenYear on year -1.6%Progress 56.7%
Net income attributable to owners of the parent1,276Millions of yenYear on year -8.5%

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¥70.14
Financial position at period-end
Total assets25,195Millions of yen
of which net assets 18,884 Millions of yenEquity ratio 74.0%vs. prior year-end +3.6pt

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.

Cash inflows and outflows
Operating+65
Investment+174
Financials-1,095
Net change-856

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period5,822 Millions of yen
Segment revenueSystem Core Business 2,481 Millions of yen (YoY +12.3%), IT Solutions Business 3,209 Millions of yen (YoY +8.0%), Network Services Business 7,943 Millions of yen (YoY +7.9%)
Segment profitSystem Core Business 657 Millions of yen (YoY +12.4%), IT Solutions Business 948 Millions of yen (YoY +4.4%), Network Services Business 1,945 Millions of yen (YoY +4.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales28,100 Millions of yen (YoY +9.1%)
Operating profit3,100 Millions of yen (YoY +13.1%)
Ordinary income3,300 Millions of yen (YoY +14.6%)
Profit attributable to owners of the parent2,300 Millions of yen (YoY +5.4%)
Revision to Earnings ForecastNo
Annual Dividend Forecast181 Yen → 64 Yen(Excluding the stock split, up 6.1%)
Factors Behind Changes in Business Performance

Profitability improved through revisions to contract unit prices and a shift toward growth areas, while operating income declined due to human capital investments, including regular salary increases, base-pay increases, and recruitment activities. Income taxes and other taxes increased due to lower tax credits and the introduction of the special corporate tax for defense, resulting in lower net income.

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 consolidationNo additions or exclusions; no significant changes
Material subsequent eventsEffective 1 October 2026, the Company split 1 common share into 3 shares and amended its articles of incorporation in connection with the stock split. The total number of authorized shares was changed from 20 million to 60 million.
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Non-Current Assets 0 Millions of yen, Insurance proceeds received 0 Millions of yen / Extraordinary loss Loss on Disposal of Non-Current Assets 0 Millions of yen
Depreciation and amortization61 Millions of yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End20,209,104
Treasury Shares at Period-End1,993,044
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 Sales13,634 Millions of yen (YoY +8.7%)
Operating profit1,784 Millions of yen (YoY -3.2%)
Ordinary income1,871 Millions of yen (YoY -1.6%)
Profit attributable to owners of the parent1,276 Millions of yen (YoY -8.5%)
Net income per share¥70.14
Equity ratioEnd of the current fiscal period 74 / End of previous period 70.4
Total assets25,195 Millions of yen
Net assets18,884 Millions of yen
Cash flows from operating activities65 Millions of yen
Cash flows from investing activities174 Millions of yen
Cash flows from financing activities-1,095 Millions of yen
Cash and cash equivalents at end of period5,822 Millions of yen
Full-year earnings forecastNet Sales 28,100 Millions of yen (YoY +9.1%) / Operating profit 3,100 Millions of yen (YoY +13.1%) / Ordinary income 3,300 Millions of yen (YoY +14.6%) / Profit attributable to owners of the parent 2,300 Millions of yen (YoY +5.4%)
Revision to Earnings ForecastNo
Annual Dividend Forecast181 Yen → 64 Yen(Excluding the stock split, up 6.1%)
Segment revenueSystem Core Business 2,481 Millions of yen (YoY +12.3%), IT Solutions Business 3,209 Millions of yen (YoY +8.0%), Network Services Business 7,943 Millions of yen (YoY +7.9%)
Segment profitSystem Core Business 657 Millions of yen (YoY +12.4%), IT Solutions Business 948 Millions of yen (YoY +4.4%), Network Services Business 1,945 Millions of yen (YoY +4.7%)
Depreciation and amortization61 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Non-Current Assets 0 Millions of yen, Insurance proceeds received 0 Millions of yen / Extraordinary loss Loss on Disposal of Non-Current Assets 0 Millions of yen
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 consolidationNo additions or exclusions; no significant changes
Material subsequent eventsEffective 1 October 2026, the Company split 1 common share into 3 shares and amended its articles of incorporation in connection with the stock split. The total number of authorized shares was changed from 20 million to 60 million.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End20,209,104
Treasury Shares at Period-End1,993,044
Factors Behind Changes in Business PerformanceProfitability improved through revisions to contract unit prices and a shift toward growth areas, while operating income declined due to human capital investments, including regular salary increases, base-pay increases, and recruitment activities. Income taxes and other taxes increased due to lower tax credits and the introduction of the special corporate tax for defense, resulting in lower net income.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment 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.

Gross profit increased due to revisions to contract unit prices and a shift toward growth areas, while operating income declined because of human capital investments, including regular salary increases, base-pay increases implemented for the fourth consecutive fiscal year, and recruitment activities. Net income declined because tax credits decreased as a result of ineligibility for the tax system promoting wage increases, while income taxes and other taxes increased following the introduction of the special corporate tax for defense.

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) | KSK CO.,LTD (9687) timely disclosure | Komori