Komori
Results9895CONSEC CORPORATIONTrading & Wholesale

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

Interim-period revenue declined 3.1% year on year, while the operating loss narrowed from ¥109 million to ¥19.35 million and ordinary income and loss turned profitable. Interim net income attributable to owners of the parent turned to a loss of ¥15.09 million from a profit of ¥45.76 million in the same period of the previous year.

Worth reading
47Recurring
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
-3.1
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales4,595¥ millionYear on year -3.1%Progress 44.2%
Operating profit-19¥ million
Ordinary income10¥ millionProgress 6.7%
Net income attributable to owners of the parent-15¥ million

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¥(8.57)
Financial position at period-end
Total assets12,417¥ million
of which net assets 8,170 ¥ millionEquity ratio 63.9%vs. prior year-end -0.1pt

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.

Cash inflows and outflows
Operating-343,325
Investment-126,298
Financials+211,621
Net change-258,002

Stacked from zero: upward is an increase in cash, downward a decrease (in thousand 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 period1,581,301 thousand yen
Segment revenueCutting tools business 1,571,661 thousand yen (YoY -14.4%), Special construction business 705,807 thousand yen (YoY +18.4%), Construction and lifestyle-related products business 1,915,938 thousand yen (YoY +1.9%), Plant equipment-related business 401,748 thousand yen (YoY -6.2%)
Segment profitCutting tools business 88,753 thousand yen (YoY -8.1%), Special construction business 43,218 thousand yen, Construction and lifestyle-related products business 97,192 thousand yen (YoY +32.9%), Plant equipment-related business 13,300 thousand yen (YoY -58.1%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥10,400 million (YoY +5.2%)
Operating profit¥100 million
Ordinary income¥150 million (YoY +62.7%)
Profit attributable to owners of the parent¥100 million
Annual Dividend Forecast27 yen → 27 yen(0.0%)
Factors Behind Changes in Business Performance

Revenue declined because orders for consumables such as diamond tools were weak in the cutting tools business, and large-scale orders from major customers were weak in the plant equipment-related business. Orders for large-scale construction projects were strong in the specialty construction business, while orders from major customers were strong in the construction and lifestyle-related products business. In terms of profit, the company worked to reduce costs and selling, general and administrative expenses, but costs increased in the plant equipment-related business because of higher raw material and other costs.

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 consolidationNew 0 companies / Excluded 0 companies / Company name None
Material subsequent eventsNone
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of property, plant and equipment 922 thousand yen, Gain on sale of investment securities 48,338 thousand yen / Extraordinary loss Loss on disposal and sale of property, plant and equipment 25,421 thousand yen
Depreciation and amortization69,724 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,864,011 shares
Treasury Shares at Period-End97,840 shares
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 Sales¥4,595 million (YoY -3.1%)
Operating profit¥-19 million
Ordinary income¥10 million
Profit attributable to owners of the parent¥-15 million
Net income per share¥(8.57)
Equity ratioEnd of the current fiscal period 63.9 / End of previous period 64
Total assets¥12,417 million
Net assets¥8,170 million
Cash flows from operating activities-343,325 thousand yen
Cash flows from investing activities-126,298 thousand yen
Cash flows from financing activities211,621 thousand yen
Cash and cash equivalents at end of period1,581,301 thousand yen
Full-year earnings forecastNet Sales ¥10,400 million (YoY +5.2%) / Operating profit ¥100 million / Ordinary income ¥150 million (YoY +62.7%) / Profit attributable to owners of the parent ¥100 million
Annual Dividend Forecast27 yen → 27 yen(0.0%)
Segment revenueCutting tools business 1,571,661 thousand yen (YoY -14.4%), Special construction business 705,807 thousand yen (YoY +18.4%), Construction and lifestyle-related products business 1,915,938 thousand yen (YoY +1.9%), Plant equipment-related business 401,748 thousand yen (YoY -6.2%)
Segment profitCutting tools business 88,753 thousand yen (YoY -8.1%), Special construction business 43,218 thousand yen, Construction and lifestyle-related products business 97,192 thousand yen (YoY +32.9%), Plant equipment-related business 13,300 thousand yen (YoY -58.1%)
Depreciation and amortization69,724 thousand yen
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of property, plant and equipment 922 thousand yen, Gain on sale of investment securities 48,338 thousand yen / Extraordinary loss Loss on disposal and sale of property, plant and equipment 25,421 thousand yen
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 consolidationNew 0 companies / Excluded 0 companies / Company name None
Material subsequent eventsNone
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,864,011 shares
Treasury Shares at Period-End97,840 shares
Factors Behind Changes in Business PerformanceRevenue declined because orders for consumables such as diamond tools were weak in the cutting tools business, and large-scale orders from major customers were weak in the plant equipment-related business. Orders for large-scale construction projects were strong in the specialty construction business, while orders from major customers were strong in the construction and lifestyle-related products business. In terms of profit, the company worked to reduce costs and selling, general and administrative expenses, but costs increased in the plant equipment-related business because of higher raw material and other costs.
Items this document does not state (6)
Operating MarginRevision 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.

Costs rose due to surging crude oil and energy prices and higher input costs caused by shortages of rare earths and other materials, while construction projects were postponed because of higher labour and raw material costs. Factors cited by business segment included weak orders for consumables in the cutting tools business; strong orders for large-scale construction projects and lower costs in the specialty construction business; strong orders from major customers and lower costs and selling, general and administrative expenses in the construction and lifestyle-related products business; and weak large-scale orders and higher raw material costs in the plant equipment-related business.

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