Japan Stock IR Daily – August 04, 2026 (54 reports)

• G-Every Co., Ltd. listed on the Tokyo Stock Exchange Growth Market on August 4, 2026.
• For the fiscal year ending June 2026 (forecast), the company projects individual results of ¥5,016 million in net sales, ¥345 million in operating profit, ¥335 million in ordinary profit, and ¥331 million in net profit.
• For the third quarter cumulative period of FY2026 (actual), net sales were ¥3,830 million, operating profit was ¥323 million, ordinary profit was ¥323 million, and net profit was ¥320 million.
• The primary Marketing Solution business is expected to achieve ¥4,015 million in sales for FY2026 (up 27.7% year-on-year), while the Consumer business is projected at ¥480 million (up 10.2% year-on-year).
• The company does not prepare consolidated financial statements or quarterly consolidated financial statements.

G-Every’s listing on the TSE Growth Market and its FY2026 earnings forecast highlight its growth trajectory driven by video media, particularly “DELISH KITCHEN,” and retail media businesses. The significant sales growth anticipated in the Marketing Solution business suggests a potential key driver for future performance. Investors may monitor how the company leverages its data platform to further enhance its business operations and financial results post-listing.

• Teijin Limited announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 to June 30, 2026).
• Revenue for the quarter was ¥221,943 million, a decrease of 8.7% compared to the same period last year.
• Business profit was ¥12,307 million, an increase of 56.8% year-on-year.
• Quarterly profit attributable to owners of the parent recorded ¥45,106 million, turning profitable from a loss of △¥740 million in the previous year’s first quarter.
• Basic earnings per share for the quarter were ¥233.81 (compared to △¥3.84 in the prior year’s first quarter).
• The consolidated full-year forecast for the fiscal year ending March 2027 has been revised, anticipating revenue of ¥900,000 million, business profit of ¥30,000 million, and profit attributable to owners of the parent of ¥45,000 million.

Teijin’s Q1 FY2027 results show a significant increase in business profit and a return to profitability for quarterly profit attributable to owners of the parent, despite a decline in revenue. This may suggest improved cost management and other income generation. The revised full-year forecast indicates a positive outlook, making the evolution of the company’s profitability structure and business portfolio key areas for investors to monitor.

• Aica Kogyo Co., Ltd. resolved to revise its dividend forecast for the fiscal year ending March 2027 (increased dividend) at a Board of Directors meeting held on August 4, 2026.
• The revised forecast increases the interim dividend per share for the second quarter end from the previously projected ¥68.00 to ¥72.00, an increase of ¥4.
• The year-end dividend forecast remains unchanged at ¥72.00, bringing the full-year dividend forecast to ¥144.00, up from the previous forecast of ¥140.00.
• The reason for the dividend increase is attributed to strong business performance, including record-high net sales, operating income, ordinary income, and net income attributable to parent company for the first quarter of the consolidated fiscal year.
• The company’s medium-term management plan “Value Creation 3000 & 300” has a basic policy of “continuing progressive dividends without reduction.”

This announcement suggests Aica Kogyo’s commitment to its progressive dividend policy, backed by strong consolidated business performance. The increase in the interim dividend may enhance investor confidence in the company’s financial health and earning power. Investors might continue to monitor the company’s future performance trends and the consistency of its dividend policy.

• Axial announced its unaudited consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Consolidated net sales amounted to JPY 72,725 million, marking a 2.1% increase compared to the same period of the previous fiscal year.
• Consolidated operating profit was JPY 2,541 million, a decrease of 7.6% year-on-year.
• Consolidated ordinary profit was JPY 2,647 million, down 6.6% from the prior year’s first quarter.
• Net profit attributable to owners of the parent decreased by 10.4% to JPY 1,720 million.
• The full-year consolidated earnings forecast and the annual dividend forecast for the fiscal year ending March 2027 remain unchanged from the most recently announced figures.

While Axial recorded an increase in net sales, the decline in all profit categories compared to the prior year’s first quarter is a key point for investors to consider. This could suggest challenges from external factors such as rising procurement costs due to geopolitical events and a depreciating yen, alongside intense competition hindering price pass-throughs. The company’s strategic initiatives to strengthen its manufacturing-retail functions and logistics hubs may be worth monitoring for their potential impact on future performance.

• Joshin Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• Net sales reached ¥112,704 million, marking a 13.0% increase compared to the same period of the previous year.
• Operating profit significantly rose by 460.1% year-on-year, totaling ¥3,164 million.
• Ordinary profit was ¥3,089 million (up 541.8% YoY), and net profit attributable to owners of the parent was ¥2,356 million (up 367.5% YoY).
• Basic earnings per share for the quarter were ¥91.04, an increase from ¥19.50 in the prior year’s first quarter.
• The full-year consolidated earnings forecast has been revised, with projected net sales of ¥438,000 million and operating profit of ¥6,000 million.

Joshin’s Q1 FY2027 results show substantial growth across sales and profit metrics, with operating profit notably surging by 460.1% year-on-year. This strong performance appears to be supported by factors such as front-loaded demand for air conditioners due to stricter environmental standards, as well as robust sales of white goods like refrigerators and washing machines, and beauty appliances. The upward revision of the full-year earnings forecast suggests management anticipates continued positive momentum, which investors may find noteworthy.

• Tosoh Corporation announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 to June 30, 2026).
• Net sales reached ¥274,174 million, an increase of 11.8% year-on-year.
• Operating income was ¥31,183 million, marking a significant increase of 93.9% year-on-year.
• Ordinary income stood at ¥34,302 million (up 143.6% YoY), and net income attributable to owners of parent was ¥19,456 million (up 198.0% YoY).
• The consolidated full-year forecast for FY2027 was revised to net sales of ¥1,170,000 million, operating income of ¥105,000 million, ordinary income of ¥107,000 million, and net income attributable to owners of parent of ¥59,000 million.
• The company changed its reporting segments from four to five: “Basic Materials,” “Value-Added Materials,” “Bioscience,” “Specialty Materials,” and “Water Treatment Engineering,” with prior-year figures restated for comparison.

The first quarter results suggest that Tosoh benefited from strong AI-related demand and favorable market conditions, including higher naphtha prices and international market prices for key products, exacerbated by the Middle East situation and a depreciating yen. The significant improvement in inventory valuation differences appears to be a key driver for the substantial increase in operating income. The upward revision of the full-year forecast could indicate the company’s confidence in sustaining this positive momentum throughout the fiscal year.

• AGC Inc. announced its consolidated financial results for the second quarter (interim) of the fiscal year ending December 2026.
• Sales revenue reached ¥1,100,609 million, marking a 10.6% increase compared to the prior interim period.
• Operating profit was ¥64,661 million, up 19.7% year-on-year for the interim period.
• Net profit attributable to owners of the parent significantly increased by 155.4% from the prior interim period to ¥35,512 million.
• Basic earnings per share for the interim period was ¥167.45.
• There are no revisions to the full-year dividend forecast (year-end ¥105.00, total ¥210.00) or the full-year consolidated performance forecast (sales revenue ¥2,200,000 million, net profit attributable to owners of the parent ¥77,000 million) for the fiscal year ending December 2026.
• The company noted a change in accounting policies required by IFRS.

AGC’s Q2 FY2026 results show robust growth in sales, operating profit, and net profit attributable to owners of the parent, suggesting strong operational performance. The substantial increase in net profit attributable to owners of the parent could indicate improved efficiency or a favorable shift in revenue streams. The decision to maintain the full-year forecast suggests management believes current performance aligns with prior expectations, but investors may wish to monitor future disclosures for further insights into segment performance and market outlook.

Disclaimer: This article is for informational purposes only and does not constitute investment advice.

• JUKI Corporation announced its consolidated financial results for the second quarter (interim) of the fiscal year ending December 2026.
• Net sales for the interim period were ¥43,846 million, marking a 1.2% decrease compared to the same period last year.
• Operating profit surged to ¥2,169 million, a significant increase from ¥92 million in the prior-year interim period.
• Ordinary profit turned positive at ¥802 million, recovering from a loss of ¥1,014 million in the previous year.
• Net profit attributable to owners of parent increased by 254.1% to ¥494 million, up from ¥139 million in the prior-year interim period.
• The consolidated full-year earnings forecast and the annual dividend forecast (¥15.00 per share for year-end) remain unchanged from the most recently published figures.

The significant improvement in operating and ordinary profits, despite a slight decline in net sales, is a key highlight of this announcement. This shift suggests that the company’s strategic pivot from “sales-centric” to “profit-centric” and its structural reforms are yielding positive results. Investors may observe that enhanced profitability in both the sewing machine business and industrial equipment business segments contributed to the overall earnings growth.

• Yamaha Motor Co., Ltd. announced its consolidated financial results for the second quarter (interim) of the fiscal year ending December 2026.
• For the interim period, revenue was ¥1,497,989 million, representing a 17.2% increase compared to the previous interim period.
• Operating profit reached ¥158,476 million (up 88.6% year-on-year), and interim profit attributable to owners of the parent was ¥113,900 million (up 114.7% year-on-year).
• The full-year consolidated performance forecast for December 2026 has been revised upward: revenue to ¥2,900,000 million (up 14.4% year-on-year), operating profit to ¥260,000 million (up 105.7% year-on-year), and profit attributable to owners of the parent to ¥170,000 million (up 955.3% year-on-year).
• The dividend forecast is ¥25.00 per share for the year-end, totaling ¥50.00 per share annually (including the interim dividend of ¥25.00).

These interim results demonstrate significant growth across key financial metrics, with particularly strong increases in operating profit and interim profit. The upward revision of the full-year earnings forecast may suggest the company’s confidence in its current business environment and future growth prospects. The robust performance in the Land Mobility and Robotics segments appears to be a key driver for the overall positive results.

• Narasaki announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• Net sales reached ¥27,604 million, marking a 13.3% increase compared to the same period in the previous year.
• Operating income was ¥656 million (compared to an operating loss of ¥6 million in the prior-year period), and ordinary income was ¥722 million (up 815.8% year-on-year).
• Net income attributable to owners of parent was ¥558 million (compared to ¥19 million in the prior-year period).
• The consolidated earnings forecast for the full fiscal year ending March 2027 has been revised, indicating a change from the most recently announced forecast.
• The equity ratio increased by 1.8 percentage points from 46.4% at the end of the previous consolidated fiscal year to 48.2%.
• The Electrical & Electronics segment recorded net sales of ¥8,552 million (up 51.5% year-on-year) and segment income of ¥407 million (compared to a segment loss of ¥65 million in the prior-year period).

Narasaki’s Q1 FY2027 results show significant improvements across key financial metrics compared to the previous year, with operating income returning to profit from a loss. The Electrical & Electronics segment appears to be a major contributor to this growth, driven by demand related to generative AI and laser processing machine exports. The increase in the equity ratio also indicates a strengthening of the company’s financial position.

• Koikeya’s consolidated net sales for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026) amounted to ¥15,316 million, representing a 2.0% increase year-over-year.
• During the same period, consolidated operating profit was ¥936 million (up 33.6% year-over-year), and ordinary profit was ¥907 million (up 30.7% year-over-year).
• Net profit attributable to owners of the parent reached ¥623 million, marking an 87.1% increase year-over-year.
• Domestic operations benefited from expanded sales of high-value-added brands such as “Koikeya Pride Potato,” strong sales of long-selling corn brands like “Scone” and “Polinky,” and improved yield and cost reduction through enhanced quality of long-term stored potatoes.
• Overseas operations achieved net sales of ¥1,718 million (up 15.7% year-over-year) and segment profit of ¥276 million (up 70.4% year-over-year), despite global cost increases, through aggressive measures such as channel expansion.
• The full-year consolidated earnings forecast for the fiscal year ending March 2027 remains unchanged from the forecast announced on May 13, 2026.

Koikeya’s first-quarter results show significant profit growth, in addition to solid sales increases. The substantial improvement in potato yield and cost reduction in domestic operations, coupled with proactive strategies in overseas businesses, appear to have contributed to the improved profitability. The reaffirmation of the full-year earnings forecast suggests the company maintains confidence in its current trajectory, which may be worth monitoring by investors.

• Nissin Foods Holdings Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• For the cumulative first quarter, revenue was ¥194,665 million, an increase of 10.0% compared to the same period of the previous year.
• Profit attributable to owners of the parent reached ¥13,275 million, marking an 18.3% increase year-on-year.
• Core operating income from existing businesses amounted to ¥19,709 million, up 13.5% from the prior year’s first quarter.
• There were no revisions to the consolidated full-year performance forecast for the fiscal year ending March 2027, nor to the dividend forecast (¥70.00 per year) from the most recently announced figures.

Nissin Foods HD’s first-quarter results show significant year-on-year increases across revenue and profit metrics, suggesting that strong growth in existing businesses is driving overall performance. Even excluding the impact of foreign exchange fluctuations, revenue increased by 4.7% and core operating income from existing businesses by 8.0%, indicating solid underlying business expansion. The focus for achieving the full-year forecast may be on the company’s planned investments in new businesses.

• Sumitomo Chemical reported consolidated net sales of ¥578,199 million for the first quarter of the fiscal year ending March 2027, representing a 9.9% increase year-over-year.
• Core operating income reached ¥62,336 million (up 125.2% YoY) and operating income was ¥61,041 million (up 139.8% YoY).
• Quarterly profit attributable to owners of the parent turned positive at ¥40,782 million, compared to a loss of ¥4,523 million in the prior year’s same period.
• By segment, “Agro & Life Solutions” reported net sales of ¥109,000 million (up ¥12,100 million) and core operating income of ¥9,600 million (up ¥7,400 million). “Essential & Green Materials” reported net sales of ¥170,200 million (up ¥4,800 million) and core operating income of ¥27,200 million (up ¥32,700 million).
• The full-year consolidated performance forecast for the fiscal year ending March 2027 remains unchanged from the most recently announced figures: net sales of ¥2,360,000 million, core operating income of ¥215,000 million, and profit attributable to owners of the parent of ¥70,000 million.

Sumitomo Chemical’s Q1 FY2027 results show a significant improvement in profitability, with substantial increases in core operating income and operating income, alongside a return to profit for owners of the parent. This suggests a positive shift in the company’s financial health. The strong performance in the “Agro & Life Solutions” and “Essential & Green Materials” segments appears to be a key driver, and their continued trajectories will be worth monitoring.

• Consolidated revenue for the first quarter of fiscal year 2027 was ¥1,194,203 million, an increase of 15.5% compared to the same period last year.
• Business profit reached ¥159,645 million, representing a 65.1% increase year-on-year.
• Profit attributable to owners of the parent for the quarter was ¥134,680 million, a 97.4% increase from the prior year’s first quarter.
• Basic earnings per share for the quarter were ¥40.08.
• The full-year consolidated performance forecast for fiscal year 2027 remains unchanged from the most recently announced forecast, projecting revenue of ¥5,400,000 million, business profit of ¥540,000 million, and profit attributable to owners of the parent of ¥380,000 million.
• The annual dividend forecast remains unchanged, with an interim dividend of ¥14.00 and a year-end dividend of ¥15.00, totaling ¥29.00.

Mitsubishi Heavy Industries’ first-quarter results for fiscal year 2027 show significant year-over-year increases across key financial metrics, including revenue, business profit, and profit attributable to owners of the parent. This performance suggests a robust start to the fiscal year. The decision to keep the full-year earnings and dividend forecasts unchanged could indicate that the company has either already factored in this strong initial performance or is maintaining a cautious outlook on future business conditions.

• Mazda announced its consolidated financial results for the first quarter of the fiscal year ending March 2027.
• Sales revenue increased by 16.9% year-on-year to ¥1,285,706 million.
• Operating profit turned positive at ¥32,836 million, a significant improvement from a loss of ¥46,115 million in the prior year’s first quarter.
• Net profit attributable to owners of the parent company also improved, reaching ¥29,630 million from a loss of ¥42,104 million in the same period last year.
• Global sales volume rose by 1.2% year-on-year to 304 thousand units, driven by increased sales in key markets such as North America and Europe.
• The full-year consolidated earnings forecast remains unchanged from the figures announced on May 12, 2026.

Mazda’s Q1 FY2027 results show a notable turnaround, with significant increases in sales revenue and a return to operating profitability. This improvement appears to be primarily driven by enhanced sales volume, product mix, and favorable foreign exchange rates. The strong recovery in profitability from a prior-year loss may suggest positive momentum for the company’s financial performance in the coming quarters.

• KH Neochem Co., Ltd. announced on August 4, 2026, a change in its dividend policy and a revision (increase) to its year-end dividend forecast for the fiscal year ending December 2026, following a Board of Directors meeting.
• The revised dividend policy targets a consolidated payout ratio of “around 50%” (previously “around 40%”) and a DOE (Dividend on Equity) of “5% or more” (previously “4% or more”).
• The new dividend policy will be applied starting from the fiscal year ending December 2026.
• The year-end dividend forecast for the fiscal year ending December 2026 has been revised upwards from JPY 55.00 per share to JPY 75.00 per share.
• Consequently, the full-year dividend forecast for the fiscal year ending December 2026 is now JPY 130.00 per share (including the JPY 55.00 interim dividend), an increase from the previous forecast of JPY 110.00 per share.

The change in dividend policy, raising both the consolidated payout ratio and DOE targets, suggests KH Neochem’s increased focus on shareholder returns. The company explicitly stated its commitment to balancing growth/strategic investments with shareholder returns, aiming for improved capital efficiency and profit distribution. The implementation of the new policy from the fiscal year ending December 2026, along with the increased annual dividend forecast, could be viewed as a positive signal regarding future shareholder distributions.

• Sumitomo Heavy Industries, Ltd. has announced its consolidated financial results for the second quarter of the fiscal year ending December 2026.
• For the Q2 FY2026 interim period, consolidated net sales were ¥554,176 million (up 12.0% year-on-year), operating profit was ¥37,449 million (up 72.9% year-on-year), and net income attributable to owners of the parent was ¥22,040 million (up 77.8% year-on-year).
• The annual dividend forecast for FY2026 is ¥145 per share (interim ¥70, year-end ¥75), compared to ¥125 for FY2025.
• The full-year consolidated earnings forecast for FY2026 has been revised to net sales of ¥1,120,000 million (up 5.0% from the previous fiscal year), operating profit of ¥68,000 million (up 32.1% from the previous fiscal year), and net income attributable to owners of the parent of ¥35,000 million (up 13.1% from the previous fiscal year).
• Across segments, Mechatronics, Logistics & Construction, and Energy & Lifeline all reported increases in orders received, net sales, and operating profit.

Sumitomo Heavy Industries’ Q2 FY2026 results demonstrate significant year-on-year growth in sales and various profit metrics, with robust demand observed across key segments. The upward revision of the full-year earnings forecast and the increase in the annual dividend forecast may suggest management’s confidence in the current favorable business environment and future outlook. Investors might consider monitoring the detailed performance trends across segments and how changes in the external environment could impact future results.

Disclaimer: This article is for informational purposes only and does not constitute investment advice.

• Kubota announced its consolidated financial results for the second quarter of the fiscal year ending December 2026, reporting net sales of ¥1,690,280 million, a 16.2% increase from the prior year’s corresponding period.
• Operating profit rose by 64.7% to ¥235,567 million, and profit attributable to owners of parent increased by 87.8% to ¥173,681 million.
• Basic earnings per share for the interim period stood at ¥152.96.
• The full-year consolidated earnings forecast for FY2026 was revised, projecting net sales of ¥3,280,000 million (an 8.6% increase year-on-year) and profit attributable to owners of parent of ¥289,000 million (a 54.8% increase year-on-year).
• The annual dividend forecast for FY2026 was revised to ¥52.00 per share, comprising an interim dividend of ¥26.00 and a year-end dividend of ¥26.00, representing a ¥2.00 increase from the previous year.

The latest financial report highlights substantial year-on-year growth in both revenue and profit, with a particularly significant increase in profit attributable to owners of parent. The upward revision of the full-year earnings forecast and the announced dividend increase could suggest management’s confidence in the company’s continued robust performance. These figures may serve as key indicators for investors assessing Kubota’s financial health and future outlook.

• Acmos Co., Ltd. announced its consolidated financial results for the fiscal year ended June 30, 2026 (July 1, 2025, to June 30, 2026).
• Consolidated net sales reached ¥7,499 million, representing a 16.8% increase compared to the previous fiscal year.
• Consolidated operating profit was ¥524 million, a decrease of 10.2% year-on-year. Consolidated ordinary profit was ¥529 million, down 9.5%. Profit attributable to owners of parent was ¥316 million, a decrease of 18.0% year-on-year.
• Basic earnings per share stood at ¥31.81.
• For the fiscal year ending June 30, 2027, the company forecasts consolidated net sales of ¥8,000 million (up 6.7% year-on-year), operating profit of ¥700 million (up 33.5%), and profit attributable to owners of parent of ¥430 million (up 35.9%).
• The year-end dividend for both FY2025 and FY2026 was ¥25.00 per share, totaling ¥25.00, with a projected ¥25.00 for FY2027.
• Acmos acquired 100% of the shares of Systems Service Co., Ltd. on January 29, 2026, making it a wholly-owned subsidiary, with an absorption-type merger scheduled for October 1, 2026.

The fiscal year 2026 results show increased sales but a decline in profit figures. This could suggest that the company made upfront investments for future growth, such as human resource investments aimed at improving new employee contributions and the acquisition of Systems Service Co., Ltd., as noted in the attached materials. The optimistic forecast for fiscal year 2027, projecting increases in both revenue and profit, may indicate an expectation that these strategic investments will begin to yield returns in the coming period.

• Toyota Motor Corporation announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Operating revenue increased by 10.4% year-on-year to ¥13,525.4 billion.
• Operating profit decreased by 8.8% year-on-year to ¥1,063.4 billion.
• Net profit attributable to owners of the parent increased by 75.6% year-on-year to ¥1,477.0 billion.
• The full-year consolidated forecast for FY2027 has been revised, projecting operating revenue of ¥54,000 billion (up 6.5%), operating profit of ¥3,400 billion (down 9.7%), and net profit attributable to owners of the parent of ¥3,250 billion (down 15.5%).
• During this quarter, Hino Motors, Ltd. and its 70 consolidated subsidiaries were excluded from the scope of consolidation.

Toyota’s Q1 FY2027 results show a notable divergence between revenue growth and a decline in operating profit, while net profit attributable to owners of the parent significantly increased. This pattern may suggest the positive impact of foreign exchange fluctuations and growth in the financial services segment. The exclusion of Hino Motors and its subsidiaries from consolidation also indicates a change in the company’s business structure, which could influence future performance and is worth monitoring.

• Tachikawa Corporation announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• For the interim period, net sales were ¥22,095 million (up 6.4% year-on-year), operating income was ¥2,544 million (up 21.5%), ordinary income was ¥2,682 million (up 22.6%), and net income attributable to owners of parent was ¥1,775 million (up 2.3%).
• As of the end of the interim period, consolidated total assets stood at ¥68,118 million, net assets at ¥57,681 million, and the equity ratio at 84.7%.
• The forecast for the full-year dividend for the fiscal year ending December 2026 is ¥50.00 for the interim dividend and ¥70.00 for the year-end dividend, totaling ¥120.00.
• The consolidated full-year earnings forecast for the fiscal year ending December 2026 remains unchanged from the most recently published forecast, with net sales of ¥43,500 million (up 2.1% year-on-year), operating income of ¥4,500 million (up 2.0%), ordinary income of ¥4,700 million (up 1.5%), and net income attributable to owners of parent of ¥3,280 million (up 1.2%).

Tachikawa Corporation’s interim results show a substantial increase in net sales, operating income, and ordinary income compared to the previous interim period, suggesting robust business performance. The significant growth in sales and operating income within the parking equipment and reducer-related businesses appears to be a key driver of overall profitability. With the full-year earnings forecast remaining unchanged, the company’s performance in the second half of the fiscal year will be a point of interest for investors.

• H2O Retailing Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• For the cumulative consolidated operating results, net sales were ¥164,541 million (up 0.5% year-on-year), operating profit was ¥7,278 million (up 32.2%), and ordinary profit was ¥8,068 million (up 31.4%).
• Profit attributable to owners of parent for the quarter reached ¥10,265 million (up 157.9% year-on-year).
• Basic earnings per share for the quarter were ¥89.75.
• The consolidated full-year earnings forecast for the fiscal year ending March 2027 and the annual dividend forecast (year-end ¥24.00, total ¥48.00) remain unchanged from the most recently published figures.
• A significant change in the scope of consolidation during this quarter was the exclusion of Kansai Supermarket Co., Ltd. and the change of its trade name to Kansai Food Market Co., Ltd., effective April 1, 2026.

H2O Retailing’s first-quarter results show a substantial increase in operating, ordinary, and net profits despite only a marginal rise in sales. This performance may suggest improvements in operational efficiency or cost management. Investors will likely monitor whether this positive trend continues in subsequent quarters and how it aligns with the unchanged full-year forecasts.

• Tomato Bank Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• Consolidated ordinary revenue reached ¥7,343 million, marking a 13.3% increase year-on-year.
• Consolidated ordinary profit was ¥1,279 million, representing a significant year-on-year increase of 184.9%.
• Net profit attributable to owners of parent totaled ¥869 million, up 191.0% compared to the same period last year.
• The full-year consolidated earnings forecast and dividend forecast for FY2027 (¥50 for common shares, ¥165 for Class A preferred shares, Series 2) remain unchanged from the most recently announced figures.

Tomato Bank’s Q1 FY2027 results show substantial year-on-year growth across key profit metrics, including ordinary revenue, ordinary profit, and net profit attributable to parent. The increase in funding operation profits, particularly from lending interest, appears to be a driving factor behind this revenue growth. Despite the strong Q1 performance, the full-year forecast remains unchanged, suggesting that management may be exercising caution regarding potential future economic or financial market fluctuations.

• IINO KAIUN announced on August 4, 2026, revisions to its consolidated earnings forecast and dividend forecast for the fiscal year ending March 2027.
• The consolidated earnings forecast for the interim period of FY2027 (April 1, 2026 – September 30, 2026) was revised to: Net Sales of JPY 69,000 million (+6.2% from previous forecast), Operating Income of JPY 5,500 million (+71.9%), Ordinary Income of JPY 4,100 million (+272.7%), and Net Income attributable to owners of parent of JPY 11,200 million (+47.4%).
• The consolidated earnings forecast for the full year of FY2027 (April 1, 2026 – March 31, 2027) was revised to: Net Sales of JPY 136,000 million (+5.4% from previous forecast), Operating Income of JPY 12,000 million (+31.9%), Ordinary Income of JPY 9,600 million (+43.3%), and Net Income attributable to owners of parent of JPY 14,000 million (+15.7%).
• Key reasons for the revision include the high market conditions for chemical tankers and dry bulk vessels in the first quarter, the expected firm dry bulk market from the second quarter onwards, favorable contract renewals for some vessels, and the depreciation of the Japanese Yen against the US dollar since the beginning of the fiscal year.
• The per-share dividend forecast for FY2027 was revised to an interim dividend of JPY 27 (an increase of JPY 4) and a year-end dividend of JPY 26 (an increase of JPY 3), totaling an annual dividend of JPY 53 (an increase of JPY 7).

• Sumitomo Osaka announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Net sales reached ¥56,061 million (up 8.8% year-on-year), operating profit ¥3,463 million (up 99.1%), ordinary profit ¥3,590 million (up 87.0%), and net income attributable to owners of parent ¥2,196 million (up 48.3%).
• In the Cement segment, sales were ¥39,462 million (up 7.7% YoY), and operating profit improved by ¥1,642 million year-on-year, reaching ¥1,573 million.
• The High-Performance Products segment recorded sales of ¥6,192 million (up 18.5% YoY), but operating profit decreased by 17.0% to ¥740 million due to increased production costs.
• The company plans a 3-for-1 stock split for its common shares, effective October 1, 2026.

Sumitomo Osaka’s Q1 FY2027 results show significant profit growth primarily driven by price revisions in its Cement segment, which appears to have successfully offset domestic demand declines. The High-Performance Products segment’s sales growth, despite a decrease in operating profit due to rising costs, suggests a need to monitor cost management strategies going forward. The upcoming stock split could potentially enhance liquidity and broaden the investor base.

• Toyama Bank announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Consolidated ordinary revenues increased by 5.1% year-on-year to ¥3,726 million.
• Consolidated ordinary profit decreased by 21.5% year-on-year to ¥506 million, and net profit attributable to parent company decreased by 6.9% to ¥371 million.
• Total assets stood at ¥568,934 million, net assets at ¥32,222 million, and the capital adequacy ratio was 5.5%.
• The consolidated full-year performance forecast for FY2027 (ordinary profit ¥1,400 million, net profit attributable to parent company ¥1,050 million) and the annual dividend forecast (¥55.00) remain unchanged from previously announced figures.

Toyama Bank’s Q1 results show an increase in ordinary revenues but a decrease in ordinary profit and net profit. This appears to be driven by an increase in funding costs, which outweighed the growth in investment income. With the full-year forecast remaining unchanged, investors may monitor the bank’s ability to manage costs and secure profitability in the coming quarters.

• JPMC Co., Ltd. announced on August 4, 2026, the addition of XBRL data to its “Flash Report of Consolidated Financial Results for the Second Quarter of the Fiscal Year Ending December 2026 (Interim Period).”
• This XBRL data was added to the disclosure document originally published on August 3, 2026, at 18:00 JST.
• There are no revisions to the content of the disclosed document itself.
• The announcement was made under the names of Mr. Hideaki Muto, Representative Director, President, Executive Officer, and Group CEO, and Mr. Takayuki Oyamiya, Director, Managing Executive Officer, and Group CFO.
• JPMC is listed on the Tokyo Stock Exchange Prime market under stock code 3276.

The addition of XBRL data typically aims to enhance the usability and accessibility of financial information for investors and analysts, facilitating automated data processing. The confirmation that the disclosure document itself remains unrevised suggests that the previously reported numerical figures are unchanged. This development may be viewed as a commitment to improving data transparency and efficiency for both domestic and international investors.

• For the first quarter of FY2027 (April 1, 2026 – June 30, 2026), consolidated revenue was ¥71,800 million, an increase of 18.3% compared to the same period last year.
• Net profit attributable to owners of the parent for the same period was ¥5,814 million, up 24.3% year-on-year.
• Basic earnings per share for the quarter stood at ¥120.06.
• The consolidated full-year forecast for FY2027 and dividend forecast have been revised. The full-year revenue is projected at ¥265,000 million, net profit attributable to owners of the parent at ¥17,000 million, and the annual dividend forecast is ¥180.00 (year-end ¥90.00).
• Increased sales of two-wheel vehicle clutches in India and four-wheel vehicle clutches in the U.S., along with foreign exchange translation effects due to the depreciation of the yen, were cited as key drivers for the revenue growth.
• The reporting segment “Non-Mobility Business” has been renamed “Environmental Energy Business.”

FCC’s Q1 FY2027 results demonstrate significant growth in both revenue and net profit attributable to owners of the parent, suggesting strong performance driven by robust overseas sales and favorable currency movements. The revision of full-year forecasts and dividend guidance may be a key point for investors to monitor. Additionally, the renaming of a business segment could indicate a strategic shift in the company’s future focus.

• Mansei Electric Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Consolidated net sales for the quarter totaled ¥6,739 million, marking a 26.0% increase compared to the same period of the previous year.
• Consolidated operating profit reached ¥371 million (up 13.2% year-on-year), and consolidated ordinary profit was ¥395 million (up 15.1% year-on-year).
• Net income attributable to owners of parent increased by 15.1% year-on-year to ¥276 million.
• By segment, “Electronic Devices & Information and Communication Equipment” saw a 55.4% increase, “Electrical Equipment & Industrial Systems” increased by 17.9%, and “Facility Equipment” grew by 7.6% compared to the prior year period, driving sales performance.

Mansei Electric’s Q1 FY2027 results indicate a strong start to the fiscal year, with double-digit growth in net sales and all profit metrics compared to the previous year. The significant growth in the “Electronic Devices & Information and Communication Equipment” and “Electrical Equipment & Industrial Systems” segments appears to be a key driver of the overall performance. Investors may wish to monitor the company’s progress against its full-year forecast and the broader economic environment for future insights.

• Consolidated operating revenue for Q1 FY2027 was ¥19,914 million, a 2.7% decrease compared to the same period last year.
• Consolidated operating income stood at ¥984 million, marking a 0.3% increase year-on-year.
• Consolidated ordinary income was ¥1,071 million, representing a 6.6% increase from the previous year.
• Net profit attributable to owners of parent reached ¥4,007 million, a substantial 550.0% increase year-on-year, primarily due to an increase in gains on sale of investment securities.
• Basic earnings per share for the quarter was ¥139.33.
• The logistics segment reported a decrease in revenue (¥18,445 million, down 2.9% YoY) but an increase in segment profit (¥1,341 million, up 5.9% YoY). The real estate segment reported increases in both revenue (¥1,613 million) and segment profit (¥497 million).

Yasuda Soko’s Q1 FY2027 results show a significant surge in net profit attributable to owners of parent, despite a decrease in operating revenue. This substantial increase appears to be largely driven by gains on the sale of investment securities, suggesting a non-recurring factor influencing the bottom line. The growth in segment profits for both logistics and real estate indicates ongoing improvements in the profitability of their core businesses.

• USS announced its Q1 FY2027 consolidated financial results, with net sales of ¥31,256 million (up 14.1% year-on-year), operating profit of ¥16,150 million (up 9.8% year-on-year), ordinary profit of ¥16,348 million (up 9.9% year-on-year), and profit attributable to owners of parent of ¥10,946 million (up 7.0% year-on-year).
• By segment, the Auto Auction business reported net sales of ¥24,206 million (up 8.5% year-on-year) and operating profit of ¥15,728 million (up 7.6% year-on-year). The Used Car Purchase and Sales business reported net sales of ¥3,262 million (up 14.0% year-on-year) and operating profit of ¥65 million (compared to an operating loss of ¥25 million in the prior year). The Recycling business reported net sales of ¥3,421 million (up 80.9% year-on-year) and operating profit of ¥284 million (up 433.8% year-on-year).
• The consolidated interim earnings forecast for FY2027 was revised upwards, with net sales adjusted from ¥59,500 million to ¥60,980 million, operating profit from ¥29,850 million to ¥31,130 million, and ordinary profit from ¥30,240 million to ¥31,520 million.
• The consolidated full-year earnings forecast for FY2027 was also revised upwards, with net sales adjusted from ¥119,500 million to ¥121,800 million, operating profit from ¥60,000 million to ¥62,600 million, ordinary profit from ¥60,800 million to ¥63,400 million, and profit attributable to owners of parent from ¥40,900 million to ¥42,600 million.
• The annual dividend forecast was revised from a total of ¥54.70 to ¥56.40 (interim ¥28.20, year-end ¥28.20).

USS’s Q1 FY2027 results show a solid performance with increased sales and profits across all segments, highlighting the strong contribution from the Recycling business. The upward revision of both interim and full-year earnings forecasts, alongside an increased annual dividend projection, suggests a positive outlook for the company’s financial year. Investors may find these developments indicative of the company’s operational strengths and future prospects.

• Consolidated net sales for the third quarter of fiscal year 2026 (cumulative) reached ¥60,021 million, marking a 41.1% increase year-over-year.
• EBITDA for the same period was ¥7,942 million, an 89.7% increase compared to the prior year’s third quarter.
• Consolidated operating profit was ¥7,569 million (up 92.4% YoY), ordinary profit was ¥6,169 million (up 90.6% YoY), and net profit attributable to owners of parent was ¥3,350 million (up 80.1% YoY).
• The core Life Platform business reported sales of ¥59,791 million and operating profit of ¥7,209 million, showing significant increases year-over-year in both metrics.
• Tasuki Holdings changed its listing market segment to the Tokyo Stock Exchange Prime Market on June 15, 2026.

This earnings report highlights significant year-over-year growth across all key financial metrics, with the nearly 90% increase in EBITDA being particularly notable. The Life Platform business appears to be a primary driver of the group’s performance, suggesting that the company’s strategies in the real estate market are yielding strong returns. The transition to the TSE Prime Market could indicate the company’s focus on enhancing corporate value and its commitment to sustainable growth.

• Daiichi Kensetsu reported ¥16.186 billion in net sales for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026), marking a 26.8% increase compared to the same period last year.
• Operating profit increased by 1.9% year-on-year to ¥1.674 billion.
• Ordinary profit rose by 1.2% year-on-year to ¥2.013 billion.
• Quarterly net profit decreased by 0.5% year-on-year to ¥1.376 billion, primarily due to an increase in income taxes reflecting a review of the estimated effective tax rate following the establishment of the Special Corporation Tax for Defense.
• The Construction segment recorded sales of ¥15.9 billion (up 27.3% YOY) and segment profit of ¥1.628 billion (up 2.2% YOY). The Real Estate segment reported sales of ¥286 million (up 4.3% YOY) and segment profit of ¥45 million (down 7.4% YOY).
• The full-year earnings forecast for the fiscal year ending March 2027 remains unchanged from the forecast announced on May 13, 2026.

Daiichi Kensetsu’s first-quarter results show significant revenue growth, primarily driven by large carry-over construction projects. However, the profit growth was modest relative to revenue, with net profit slightly declining due to the impact of the Special Corporation Tax for Defense. This suggests that while top-line performance was strong, cost management or other factors may have constrained profitability, which is worth monitoring for investors.

• MFS Co., Ltd. announced an online full-year earnings briefing for the fiscal year ending June 2026.
• The event is scheduled for August 13, 2026 (Thursday), from 7:00 PM to 8:00 PM JST.
• The briefing will be conducted via live stream using Zoom Webinar.
• Presenters will be CMO Takashi Shiozawa and CFO Ryo Hirayama.
• The briefing will cover the summary of full-year results for FY2026, performance forecasts for FY2027, and strategic plans.
• The event is open to institutional investors, analysts, and individual investors, requiring prior registration.

This earnings briefing presents a key opportunity for investors to gain insights into the company’s performance for the fiscal year ending June 2026, as well as its outlook and strategies for the upcoming fiscal year. The direct address from management on future business developments and growth strategies could be a focal point for attendees. The inclusion of individual investors suggests a broader effort to enhance corporate transparency and investor relations.

• ALSOK announced its consolidated financial results for the first quarter of the fiscal year ending March 31, 2027 (April 1, 2026, to June 30, 2026).
• Consolidated net sales reached ¥145,898 million, marking a 3.4% increase compared to the same period last year.
• Consolidated operating profit was ¥12,049 million, an increase of 15.4% year-over-year.
• Net income attributable to owners of the parent company amounted to ¥8,094 million, representing a 25.8% increase from the prior year’s first quarter.
• In the Security Business segment, sales were ¥103,395 million (+0.5% YoY), and operating profit was ¥12,180 million (+11.2% YoY).
• Significant changes in the scope of consolidation include the addition of two new companies (ALSOK Kaigo Life Support Co., Ltd., ALSOK Care Co., Ltd.) and the exclusion of three companies (ALSOK Asahi Harima Co., Ltd., ALSOK Aichi Co., Ltd., PT. ALSOK BASS Indonesia Security Services).

ALSOK’s Q1 FY2027 results show a robust start to the fiscal year, with increases across all key profitability metrics including revenue, operating profit, ordinary profit, and net income attributable to owners of the parent. The significant 25.8% increase in net income attributable to owners of the parent suggests potential improvements in operational efficiency or profitability. The positive performance in the core Security Business segment, with both sales and profit growth, could indicate the effectiveness of strategic initiatives outlined in the “ALSOK STAGE 2028” medium-term management plan. Investors may want to monitor how these growth areas contribute to overall performance in subsequent quarters.

• MRO announced its financial results for the second quarter of the fiscal year ending December 2026.
• Consolidated net sales reached ¥193.2 billion, representing a 20.6% increase year-on-year and a 2.6% increase above plan.
• Consolidated operating profit totaled ¥27.3 billion, up 24.9% year-on-year and 6.0% above plan.
• Net income attributable to owners of parent was ¥18.5 billion, a 20.5% increase year-on-year and a 6.0% increase above plan.
• MonotaRO’s standalone net sales were ¥187.3 billion (up 20.8% YoY, 2.6% above plan), and operating profit was ¥27.9 billion (up 24.1% YoY, 5.6% above plan), both exceeding plans.
• The MonotaRO.com business recorded sales and operating profit above plan, driven by increased demand due to changes in the Middle East situation.
• In the Enterprise business, the expansion of large-scale untapped locations exceeded plans, while sales of summer and office-related products fell below plan. However, increased demand for petroleum-derived products contributed to exceeding the overall plan.

The fact that both consolidated and standalone net sales and operating profit exceeded plans may suggest effective execution of business strategies. The competitive advantage in product procurement for the MonotaRO.com business and the progress in developing new locations within the Enterprise business are key areas for investors to monitor for future growth. Contributions from overseas subsidiaries to the consolidated results also indicate positive outcomes from international business expansion.

• Aucnet has revised its consolidated earnings forecast for the fiscal year ending December 2026, increasing net sales from ¥72.0 billion to ¥75.0 billion, operating income from ¥11.5 billion to ¥12.0 billion, ordinary income from ¥11.35 billion to ¥12.0 billion, and profit attributable to owners of parent from ¥7.5 billion to ¥7.8 billion.
• Earnings per share are revised from ¥82.60 to ¥85.91.
• The revision is primarily due to strong performance in the Lifestyle Products segment (increased distribution volume and favorable average contract price in Digital Products) and the Mobility & Energy segment (high demand for used cars and increased successful bids from exporters in the Automobile business).
• The annual dividend forecast for the fiscal year ending December 2026 has been revised from ¥42.00 to ¥82.00 per share, comprising ¥22.00 ordinary dividend (year-end) and ¥39.00 special dividend (year-end).
• The special dividend of ¥39.00 is intended to improve capital efficiency, allocating ¥3.5 billion from the ¥7.0 billion M&A investment budget set in the “Blue Print 2027” medium-term management plan.

The upward revision of Aucnet’s earnings forecast is attributable to robust performance across key segments, indicating strong operational momentum. The significant increase in the annual dividend forecast, particularly the inclusion of a special dividend, suggests a clear commitment to shareholder returns and capital efficiency, alongside favorable business results. The company’s decision to allocate a portion of its M&A investment budget to a special dividend while maintaining sufficient investment capacity may signal a balanced approach to both future growth strategies and financial health.

• Ecomott Co., Ltd. resolved to partially revise its shareholder benefit program at a Board of Directors meeting held on August 4, 2026.
• The reasons for the change are to strengthen relationships with shareholders, further promote long-term shareholding, and deepen understanding of the company’s business.
• For the shareholder benefits with a record date of August 31, 2026, there will be no changes to the content or conditions for coupon benefits for shareholders holding 100 shares or more.
• From the record date of August 31, 2027, a new basic requirement of “continuous shareholding for 1 year or more” will be introduced. This will be confirmed by continuous registration on the shareholder registry under the same shareholder number on the record date.
• A “shareholding quantity requirement” will also be introduced from the record date of August 31, 2027. The details of the shareholder benefits based on the number of shares held are currently under consideration and will be announced once finalized.

This revision to the shareholder benefit program suggests the company’s focus on valuing long-term shareholders. The introduction of a continuous holding requirement could encourage investors to adopt a medium- to long-term perspective rather than engaging in short-term trading. Furthermore, the future announcement regarding benefits based on the number of shares held may provide additional incentives for larger shareholders or those holding a greater quantity of shares.

• For the third quarter of FY2026 (October 2025 – June 2026), consolidated net sales were JPY 8,016 million (up 17.1% year-on-year). HENNGE One business revenue was JPY 7,509 million (up 18.1% year-on-year).
• Consolidated operating income for the same period was JPY 1,107 million (up 15.5% year-on-year), and net income attributable to owners of the parent was JPY 1,058 million (up 28.7% year-on-year).
• HENNGE One KPIs show contracting companies at 3,881 (an increase of 454 from the end of the previous period), contracting users at 3.149 million (an increase of 0.349 million), and ARR at JPY 12.52 billion (an increase of JPY 1.38 billion).
• The average monthly churn rate for HENNGE One over the past 12 months was 0.30%, an improvement of 0.02 percentage points from the end of the previous period.
• The company held “HENNGE Unveiled 2026” in April 2026, announcing “HENNGE Mesh Network,” “HENNGE Password Manager,” and “HENNGE Domain Protection.”
• An application for a market segment change to the Tokyo Stock Exchange Prime Market was submitted on June 25, 2026.

The robust growth in the HENNGE One business, driving overall revenue increases, is a key takeaway from these results. The continuous rise in contracting companies, users, and ARR may suggest a stable growth trajectory for the company’s SaaS business model. Furthermore, the sustained low churn rate for HENNGE One indicates strong customer retention and a resilient recurring revenue foundation.

• Sanix HD announced on August 4, 2026, a partial correction to its previous disclosure titled “Notice Regarding Absorption-type Merger (Simple Merger/Short-form Merger) of Consolidated Subsidiary.”
• The correction addresses inaccuracies found in the document disclosed on July 30, 2026.
• The corrected section is “2. Outline of the Absorption-type Merger,” specifically ” (1) Schedule of the Absorption-type Merger.”
• The term “Date of Absorption-type Split Agreement” in the original disclosure has been corrected to “Date of Absorption-type Merger Agreement.”
• Additionally, “Effective Date of Split” in the original disclosure has been corrected to “Effective Date of Merger.”
• Other details, such as the Board of Directors’ resolution date (July 29, 2026), the effective date of the merger (September 30, 2026, planned), and the note that the merger is a simple absorption-type merger not requiring a shareholders’ meeting, remain unchanged.

This correction appears to be an update for accuracy regarding the terminology used in the disclosure related to the subsidiary’s organizational restructuring. Ensuring precise language in legal procedural descriptions is important for investors to accurately understand corporate actions and contributes to the reliability of disclosed information. As there are no changes to the fundamental merger plan itself, the direct impact on the existing merger strategy is likely to be limited.

• Asuka Pharmaceutical Holdings announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• Revenue was ¥17,384 million (down 1.5% year-on-year), operating profit was ¥711 million (down 51.4%), ordinary profit was ¥817 million (down 48.7%), and profit attributable to owners of parent was ¥533 million (down 57.5%).
• In the pharmaceutical business, revenue was ¥14,484 million (down 0.2%), and segment profit was ¥1,132 million (down 33.3%). Key products such as “Relumina” generated ¥2,776 million (up 0.3%), “Thyradin” ¥2,257 million (up 6.2%), “Rifaxima” ¥1,982 million (up 4.2%), and “Leuprorelin” ¥1,064 million (up 10.5%).
• The animal health business recorded revenue of ¥1,952 million (up 6.1%) but segment profit of ¥44 million (down 65.4%). The overseas business reported revenue of ¥908 million (down 25.9%) and a segment loss of ¥35 million.
• The consolidated full-year forecast for FY2027 and the year-end dividend forecast (¥65 per share) remain unchanged from the most recently announced figures.

Asuka Pharmaceutical HD’s Q1 results indicate a significant decline in profits despite only a slight decrease in revenue compared to the prior year. This trend may be attributed to a worsening cost of sales ratio, increased research and development expenses, and losses incurred in the overseas business segment. While some key pharmaceutical products showed sales growth, investors may wish to monitor the progress of each business segment to assess the company’s trajectory towards achieving its full-year forecasts.

• Nippon Steel Corporation announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• Revenue for the quarter amounted to ¥2,821,196 million, marking a 40.4% increase compared to the same period in the previous year.
• Business profit reached ¥145,511 million, up 58.1% year-on-year.
• Profit attributable to owners of the parent turned positive at ¥75,299 million, a significant improvement from a loss of ¥195,833 million in the prior year’s first quarter.
• The full-year consolidated earnings forecast for the fiscal year ending March 2027 was revised upward, projecting revenue of ¥11,200,000 million, business profit of ¥630,000 million, and profit attributable to owners of the parent of ¥290,000 million.

• Hokuetsu Metal Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Net sales for the first quarter were ¥6,070 million, a decrease of 6.4% compared to the same period of the previous year.
• The company reported an operating loss of ¥223 million, contrasting with an operating profit of ¥26 million in the prior year’s first quarter.
• Net loss attributable to owners of parent was ¥175 million, compared to a net profit of ¥34 million in the previous year’s first quarter.
• Loss per share for the quarter stood at ¥45.45.
• As of the end of the first quarter, total assets were ¥26,891 million, net assets were ¥17,893 million, and the equity ratio was 66.5%.
• The full-year consolidated earnings forecast and dividend forecast remain unchanged from the previously announced figures.

Hokuetsu Metal’s Q1 FY2027 results show a decline in net sales and a shift to losses in key profit metrics. This performance appears to be influenced by a challenging business environment, including sluggish steel demand in the construction sector and rising iron scrap prices. Investors may want to monitor the company’s ability to effectively pass on cost increases to product sales prices and any improvements in the market conditions going forward.

• DMG MORI Co., Ltd. has announced its consolidated financial results for the second quarter of the fiscal year ending December 2026.
• Revenue for the interim period reached ¥276,729 million, marking a 21.6% increase compared to the prior year’s interim period.
• Operating profit stood at ¥9,311 million, representing a 43.0% increase year-over-year.
• Interim profit attributable to owners of the parent was ¥4,378 million, a 112.5% increase from the prior year.
• The company revised its full-year consolidated earnings forecast, raising revenue from ¥580,000 million to ¥630,000 million, operating profit from ¥30,000 million to ¥40,000 million, and profit attributable to owners of the parent from ¥15,500 million to ¥23,000 million.
• Consolidated order intake for the interim period was ¥335,200 million, a 34.8% increase compared to the same period last year.

DMG MORI’s Q2 FY2026 results show robust growth across key financial metrics, with both revenue and profits significantly increasing year-over-year. The upward revision of the full-year guidance suggests management’s positive outlook on sustained strong order intake and favorable business conditions. This performance appears to be driven by solid capital expenditure demand in growth sectors such as aerospace, defense, and semiconductor-related industries.

• Aiphone Corporation announced its consolidated financial results for the first quarter of FY2027 (April 1, 2026, to June 30, 2026).
• Net sales reached ¥13,626 million, marking a 4.9% decrease compared to the same period last year.
• Operating profit significantly increased by 353.8% to ¥874 million, primarily due to a one-time tariff refund in the U.S. that substantially reduced the cost of sales.
• Ordinary profit rose 307.7% to ¥1,094 million, and profit attributable to owners of parent increased 285.3% to ¥826 million.
• By segment, North America recorded sales of ¥2,885 million (up 16.2% year-on-year) and operating profit of ¥691 million (up 818.7% year-on-year).

The Q1 results for Aiphone show a significant surge in profitability despite a decline in sales, largely driven by a one-time tariff refund in the U.S. This non-recurring factor appears to have played a critical role in boosting operating, ordinary, and net profits, particularly impacting the strong performance seen in the North American segment. Investors may want to consider how the company’s core business performance is trending without this one-off gain, and monitor future revenue trends, especially in the Japanese market where sales declined.

• Yokogawa Electric announced its consolidated financial results for the first quarter of fiscal year 2027 (April 1, 2026 – June 30, 2026).
• Orders received totaled 183.4 billion yen, an increase of 34.4 billion yen (+23.1%) year-on-year. Excluding foreign exchange impact, the increase was 18.8 billion yen (+12.6%).
• Net sales were 141.3 billion yen, up 11.1 billion yen (+8.6%) year-on-year. Excluding foreign exchange impact, net sales decreased by 0.6 billion yen (▲0.4%).
• Operating profit was 16.5 billion yen, an increase of 0.3 billion yen (+1.8%) year-on-year. Excluding foreign exchange impact, operating profit decreased by 2.1 billion yen (▲12.8%).
• By segment, the measurement instruments business saw a significant increase in orders received, resulting in higher sales and operating profit.
• The full-year performance forecast remained unchanged from the forecast announced in May 2026.

While foreign exchange fluctuations positively impacted sales and operating profit, sales were relatively flat and operating profit decreased when excluding these effects, which may draw investor attention. The substantial growth in orders for the measurement instruments segment could indicate the company is effectively capturing specific market trends. The unchanged full-year forecast may suggest management confidence in their existing business plan despite the Q1 results.

• NTN Corporation announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Net sales reached ¥212,279 million, representing a 6.7% increase compared to the same period in the previous year.
• Operating profit was ¥8,319 million, a 19.2% increase year-on-year.
• Ordinary profit stood at ¥6,350 million, marking a 57.5% increase from the prior year’s first quarter.
• Net profit attributable to owners of parent increased by 61.9% to ¥1,928 million.
• Diluted earnings per share for the quarter were ¥3.24.
• The full-year consolidated forecast remains unchanged, with projected net sales of ¥810,000 million, operating profit of ¥33,000 million, ordinary profit of ¥21,000 million, and net profit attributable to owners of parent of ¥15,000 million.

NTN’s Q1 FY2027 results show significant year-over-year increases across sales and all profit metrics, indicating a strong start to the fiscal year. The profit growth outpacing sales growth may suggest that pricing strategies and variable cost reductions are proving effective. With the full-year forecast unchanged, investors may monitor how the company sustains this momentum in subsequent quarters.

• Eurasia Co., Ltd. announced its consolidated financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2025 – June 30, 2026).
• Consolidated operating revenue reached ¥4,104 million, marking a 19.7% increase compared to the same period last year.
• The company reported an operating loss of ¥49 million (compared to an operating profit of ¥52 million in the prior year period).
• Ordinary loss was ¥58 million (vs. ordinary profit of ¥67 million prior year), and net loss attributable to parent company shareholders was ¥63 million (vs. net profit of ¥56 million prior year).
• The equity ratio decreased to 52.8% from 57.3% at the end of the previous fiscal year.
• The consolidated full-year earnings forecast and dividend forecast for fiscal year 2026 remain unchanged from the most recently announced figures.

Eurasia’s Q3 FY2026 results show a significant increase in operating revenue, yet a shift to an operating loss, indicating a revenue increase with a profit decrease. This outcome may be influenced by continued restrictions on overseas travel, rising procurement costs for air tickets and fuel surcharges, and the persistent depreciation of the yen. With the full-year forecast remaining unchanged, future developments could be worth monitoring.

• QPS Holdings Co., Ltd. announced on August 4, 2026, a partial correction to its “Consolidated Financial Results for the Fiscal Year Ended May 2026 [Japanese GAAP]” initially disclosed on July 14, 2026.
• The reason for the correction is an error found in the “Consolidated Balance Sheet” section of the attached materials.
• The breakdown of liabilities under “Overview of Financial Position for the Current Fiscal Year” has been revised.
• Prior to correction, current liabilities were ¥4,456 million and non-current liabilities were ¥6,325 million.
• After correction, current liabilities are ¥5,706 million (key components: contract liabilities ¥1,952 million, advances for subsidies etc. ¥1,420 million), and non-current liabilities are ¥5,075 million (key component: long-term borrowings ¥5,050 million).
• The total liabilities remain unchanged at ¥10,782 million before and after the correction.
• In the consolidated balance sheet, “Long-term borrowings due within one year of ¥1,250 million” was added to current liabilities, and long-term borrowings under non-current liabilities were adjusted from ¥6,300 million to ¥5,050 million.

This correction primarily involves a reclassification between current and non-current liabilities, with no change to the total liabilities, which may suggest a limited impact on the overall financial scale. However, the inclusion of “long-term borrowings due within one year” as a current liability could alter perceptions of short-term liquidity. Investors should therefore review the detailed, corrected financial statements to understand the updated financial structure.

• Marui Group announced record-high results for the first quarter of FY2027, with total transaction volume reaching ¥1,406 billion (up 10% year-on-year), operating profit at ¥15.4 billion (up 10%), and net profit at ¥9.0 billion (up 14%).
• The Retail segment recorded an operating profit of ¥3.4 billion (up ¥0.9 billion year-on-year), driven by increased tenant and event revenues.
• The FinTech segment’s operating profit was ¥14.0 billion (up ¥0.5 billion year-on-year). Excluding the impact of securitization, real operating profit increased by ¥2.3 billion to ¥15.8 billion.
• Card credit transaction volume reached a record-high ¥1,299.4 billion (up 10% year-on-year) for the quarter. New card enrollments also hit a record high of 220,000, and total card members increased to a record 8.41 million.
• Existing store transaction volume in the Retail segment surpassed previous year’s figures for 47 consecutive months, with a 113% year-on-year increase in Q1 FY2027.

The record-high total transaction volume, operating profit, and net profit reported indicate strong overall growth for Marui Group. The continued increase in card transaction volume and membership within the FinTech segment may suggest a robust expansion of its business foundation. Furthermore, the sustained growth in existing store transaction volume and reduction in unoccupied space within the Retail segment could point to effective store management strategies contributing to these positive results.

• Nakabohtec Co., Ltd. has issued a correction to its IR announcement dated August 3, 2026, regarding the “Conclusion of Capital and Business Alliance Agreement with Hulic Co., Ltd., Dissolution of Capital and Technology Alliance with Mitsui Kinzoku Co., Ltd., Acquisition of Treasury Shares, and Changes in Major Shareholder, Top Major Shareholder, and Other Affiliated Companies.”
• The reason for the correction is that the actual number of treasury shares acquired from Mitsui Kinzoku Co., Ltd. (hereinafter, Mitsui Kinzoku) was 190,000 shares, instead of the initially planned 290,500 shares.
• This change resulted in a correction to Mitsui Kinzoku’s number of voting rights and voting rights ratio after the transaction.
• Prior to the correction, Mitsui Kinzoku was stated as no longer being a major shareholder after the transaction, but the corrected information now lists them with 1,005 voting rights, a 4.11% voting rights ratio, and as the 5th largest shareholder.
• The revised number of voting rights for Mitsui Kinzoku after the change considers both the transfer of 490,500 shares to Hulic Co., Ltd. and the acquisition of 190,000 treasury shares.

This correction stems from a difference between the planned and actual number of treasury shares acquired from Mitsui Kinzoku, impacting the status of major shareholders. Investors should note that Mitsui Kinzoku will remain as the 5th largest shareholder with a 4.11% voting rights ratio, a change from the initial announcement that they would no longer be a major shareholder. This adjustment could influence perceptions of Nakabohtec’s capital structure and future shareholder composition.

• Komori Corporation announced its consolidated financial results for the first quarter of the fiscal year ending March 2027. Net sales were ¥23.1 billion, a 2% increase year-on-year. Operating profit was ¥0.5 billion (+7% YoY), ordinary profit was ¥0.9 billion (+45% YoY), and net profit attributable to parent company shareholders was ¥0.5 billion (+23% YoY).
• Order intake for the quarter was ¥33.2 billion, an increase of 23% compared to the previous year. By region, Greater China saw a 96% increase and Other Regions an 88% increase. By product category, sheet-fed offset presses showed a significant increase of 46%.
• The dividend forecast for the fiscal year ending March 2027 was revised upward to ¥100 per share annually (interim dividend ¥50, year-end dividend ¥50). This is an increase from ¥70 for FY2026 and ¥75 previously announced for FY2027 on May 14.
• Komori acquired Maruyama Chiller Co., Ltd. shares to make a full-scale entry into the semiconductor manufacturing field, aiming to achieve its 7th Mid-Term Management Plan and long-term vision “KOMORI 2030.” Maruyama Chiller possesses a customer base of global semiconductor manufacturers and semiconductor manufacturing equipment manufacturers.
• As of March 31, 2027, the balance sheet showed total assets of ¥1,805 billion (an increase of ¥2.4 billion from the end of the previous fiscal year), total liabilities of ¥1,251 billion (an increase of ¥2.2 billion), and net assets of ¥55.4 billion (an increase of ¥0.2 billion).

Komori’s Q1 results indicate a positive start to the fiscal year with increased sales and profits, particularly in ordinary profit. The acquisition of Maruyama Chiller suggests a strategic shift towards diversifying into the semiconductor manufacturing sector, which could influence future revenue streams. The upward revision of the dividend forecast may also be viewed positively by investors, signaling confidence in financial performance.

• Okura Industrial Co., Ltd. has announced its financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• Consolidated net sales reached ¥52.49 billion, a 20.5% increase compared to the same period in the previous year.
• Consolidated operating profit was ¥5.31 billion, representing a 50.8% increase year-on-year.
• Consolidated ordinary profit stood at ¥5.44 billion (+55.9% YoY), and net profit attributable to owners of the parent was ¥3.73 billion (+46.3% YoY).
• For the full-year consolidated performance forecast (initially announced on February 12, 2026), interim progress rates were 53.6% for net sales, 81.8% for operating profit, 81.3% for ordinary profit, and 86.8% for net profit attributable to owners of the parent.
• By segment, the Synthetic Resin business achieved significant growth, with sales of ¥35.25 billion (+33.5% YoY) and operating profit of ¥4.91 billion (+71.2% YoY).
• The New Materials business reported sales of ¥9.89 billion (+1.7% YoY) and operating profit of ¥1.59 billion (+19.2% YoY). The Building Materials business had sales of ¥6.37 billion (△2.2% YoY) and operating profit of ¥0.05 billion (△87.3% YoY). Other related businesses posted sales of ¥0.98 billion (+9.6% YoY) and operating profit of ¥0.28 billion (+19.5% YoY).

Okura Industrial’s interim results show substantial year-on-year growth across key financial metrics, indicating strong performance relative to full-year targets. The robust increase in the Synthetic Resin business’s profit appears to be a primary driver, possibly influenced by raw material price increases, speculative demand due to the deteriorating Middle East situation, and price revisions. Conversely, the Building Materials segment experienced a decline in profit, attributed to reduced sales and increased costs from the activation of the Takase factory, which highlights varying performance across business units that may be worth monitoring going forward.

• Tokyo Seimitsu’s total orders for Q1 FY2026 (April 1, 2026 – June 30, 2026) reached 65.8 billion JPY, marking a new quarterly peak and an 83% increase year-on-year.
• The Semiconductor Manufacturing Equipment segment’s orders were 53.2 billion JPY, representing a 102% increase YoY. Sales for this segment were 28.5 billion JPY (up 21% YoY) and operating profit was 5.4 billion JPY (up 34% YoY).
• The Metrology Instruments segment recorded orders of 12.6 billion JPY (up 32% YoY), sales of 8.2 billion JPY (up 12% YoY), and operating profit of 0.5 billion JPY (down 7% YoY).
• Company-wide sales were 36.7 billion JPY (up 19% YoY), operating profit was 5.9 billion JPY (up 29% YoY), and net profit attributable to parent company shareholders was 4.7 billion JPY (up 45% YoY).
• The full-year FY2026 consolidated performance forecast was revised upwards: total sales from 181.5 billion JPY to 189.0 billion JPY, and operating profit from 40.0 billion JPY to 44.0 billion JPY. Concurrently, the annual dividend forecast was updated from 276 JPY per share to 304 JPY per share.
• Due to high operational loads in the production department, the company is considering additional investments to increase production capacity, primarily for probers, leading to a 4.0 billion JPY increase in the full-year capital expenditure plan.

Tokyo Seimitsu’s Q1 FY2026 results highlight robust demand, particularly in the semiconductor manufacturing equipment sector, driven by factors such as generative AI, strong China demand, and increasing traction in general-purpose memory. The record-high order intake suggests a buoyant market environment that is translating into significant top-line growth. The upward revision of full-year forecasts and the increased dividend projection could be interpreted as management’s confidence in the sustained positive momentum and operational performance for the remainder of the fiscal year.