Komori
Earnings9759NSD CO.,LTD.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

In the interim period of the fiscal year ending March 2027, both revenue and operating profit exceeded the year-earlier period, driven in part by strong orders. The full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
37Immaterial
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
10.1
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales62,330¥ millionYear on year +10.1%Progress 48.7%
Operating profit9,063¥ millionYear on year +10.0%Progress 45.1%
Ordinary income9,216¥ millionYear on year +10.3%Progress 45.2%
Net income attributable to owners of the parent5,778¥ millionYear on year +7.6%Progress 43.4%

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¥76.40
Financial position at period-end
Total assets96,605¥ million
of which net assets 71,554 ¥ millionEquity ratio 73.0%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.

Cash inflows and outflows
Operating+9,063
Investment-4,699
Financials-9,150
Net change-4,786

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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 period¥27,697 million
Segment revenue
Systems development business53,62185.4%+9.5%
Solutions Business9,13814.6%+14.7%
Segment profit
Systems development business9,09795.5%+8.6%
Solutions Business4304.5%+187.4%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥128,000 million (YoY +8.6%)
Operating profit¥20,100 million (YoY +5.4%)
Ordinary income¥20,400 million (YoY +5.6%)
Net income¥13,300 million (YoY +2.2%)
Annual Dividend Forecast¥96 → ¥100
Factors Behind Changes in Business Performance

The order environment remained favourable, orders for financial IT were strong, sales of medical and healthcare products and security products grew, and system development related to new technologies such as DX and AI grew significantly. Although selling, general and administrative expenses and other costs increased in line with growth investments, operating profit rose due to the effect of higher revenue and other factors.

Disclosure regarding the going concern assumption

None

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 consolidationAdditions: 0 companies; removals: 0 companies (no significant changes)
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Item Name Gain on sale of non-current assets / Amount ¥0 million / Extraordinary loss Not disclosed
Depreciation and amortization¥666 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End86,000,000
Treasury Shares at Period-End10,680,935
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¥62,330 million (YoY +10.1%)
Operating profit¥9,063 million (YoY +10.0%)
Ordinary income¥9,216 million (YoY +10.3%)
Profit attributable to owners of the parent¥5,778 million (YoY +7.6%)
Net income per share¥76.40
Equity ratioEnd of the current fiscal period 73 / End of previous period 75.7
Total assets¥96,605 million
Net assets¥71,554 million
Cash flows from operating activities¥9,063 million
Cash flows from investing activities¥-4,699 million
Cash flows from financing activities¥-9,150 million
Cash and cash equivalents at end of period¥27,697 million
Full-year earnings forecastNet Sales ¥128,000 million (YoY +8.6%) / Operating profit ¥20,100 million (YoY +5.4%) / Ordinary income ¥20,400 million (YoY +5.6%) / Net income ¥13,300 million (YoY +2.2%)
Annual Dividend Forecast¥96 → ¥100
Segment revenueSystems development business ¥53,621 million (YoY +9.5%) / Solutions Business ¥9,138 million (YoY +14.7%)
Segment profitSystems development business ¥9,097 million (YoY +8.6%) / Solutions Business ¥430 million (YoY +187.4%)
Depreciation and amortization¥666 million
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Item Name Gain on sale of non-current assets / Amount ¥0 million / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNone
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 consolidationAdditions: 0 companies; removals: 0 companies (no significant changes)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End86,000,000
Treasury Shares at Period-End10,680,935
Factors Behind Changes in Business PerformanceThe order environment remained favourable, orders for financial IT were strong, sales of medical and healthcare products and security products grew, and system development related to new technologies such as DX and AI grew significantly. Although selling, general and administrative expenses and other costs increased in line with growth investments, operating profit rose due to the effect of higher revenue and other factors.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent events

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.

A favourable order environment, strong orders for financial IT, growth in sales of medical and healthcare products and security products, and growth in system development related to new technologies such as DX and AI. Although selling, general and administrative expenses and other costs increased in line with growth investments, operating profit rose due to the effect of higher revenue and other factors.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | NSD CO.,LTD. (9759) timely disclosure | Komori