Japan Stock IR Daily – July 07, 2026 (16 reports)

• RS Technologies Co., Ltd.’s consolidated subsidiary, GRINM Semiconductor Materials Co., Ltd. (GRITEK), acquired a 60% stake in Anhui Jinglong Semiconductor Technology Co., Ltd.
• GRITEK resolved to participate in a public tender at its shareholder meeting on June 25, 2026, successfully bid for the 60% stake on July 6, 2026, and signed the equity transfer agreement on the same day.
• The acquisition price is 450.71 million Chinese Yuan (approximately 10,691 million JPY).
• Anhui Jinglong Semiconductor Technology Co., Ltd. was established on September 18, 2023, and specializes in the R&D, manufacturing, and sale of epitaxial wafers.
• Effective July 6, 2026, Anhui Jinglong Semiconductor Technology Co., Ltd. became a consolidated subsidiary of GRITEK and will be included in RS Technologies’ consolidated financial statements.

This acquisition suggests RS Technologies Group’s strategic move to enter the epitaxial wafer business early, aiming to enhance its business portfolio. With the expansion of the AI and EV markets, there is an anticipated increase in demand for high-performance semiconductor materials like epitaxial wafers, positioning high-value-added products as a mid-to-long-term growth driver. This action may contribute to creating synergies with the existing prime wafer business and strengthening the company’s revenue base.

• Mitsubishi UFJ Financial Group announced its consolidated financial results for the fiscal year ended March 31, 2026 (U.S. GAAP) on July 7, 2026.
• Total revenues for FY2026 amounted to ¥11,867,264 million, an increase of ¥1,031,155 million from the previous fiscal year.
• Net income attributable to MUFG’s shareholders reached ¥1,729,359 million, marking an increase of ¥462,426 million year-over-year.
• Basic net income per common share attributable to MUFG’s shareholders was ¥151.74, compared to ¥108.71 in the prior fiscal year.
• As of March 31, 2026, total assets were ¥425,581,652 million and total shareholders’ equity was ¥19,573,133 million.

This earnings announcement provides a detailed look at Mitsubishi UFJ Financial Group’s consolidated performance under U.S. GAAP. The significant increases in both total revenues and net income attributable to shareholders compared to the previous year may draw investor attention. Additionally, the substantial growth in loans could be a factor for investors to monitor regarding the company’s future revenue generation and asset quality.

• CELSYS, Inc. announced on July 7, 2026, a revision to its year-end dividend forecast for the fiscal year ending December 2026, following a board meeting.
• The revised year-end dividend for the December 2026 fiscal year will be ¥30 per share, up from the previously forecast ¥20 (comprising ¥20 ordinary dividend and ¥10 special dividend).
• Consequently, the total annual dividend for the December 2026 fiscal year is revised to ¥50 per share, from the previous forecast of ¥40.
• The revision is attributed to the implementation of a ¥10 per share special dividend to commemorate the company’s 35th anniversary, which falls in May 2026, as an expression of gratitude to shareholders.
• The previous fiscal year’s (Dec 2025) annual dividend was ¥36 per share (¥22 interim, ¥14 year-end).

This dividend revision may suggest CELSYS’s commitment to shareholder returns, especially as it marks its 35th anniversary. The increase to an annual dividend of ¥50 could reinforce perceptions of the company’s stability and consistency in its profit distribution policy. Investors may also monitor future business progress and performance for potential additional shareholder return initiatives.

• San-A Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 – May 31, 2026).
• Operating Revenue reached ¥63.769 billion, an 8.0% increase compared to the same quarter of the previous year.
• Operating Income was ¥4.644 billion, marking a 13.2% increase year-over-year.
• Ordinary Income was ¥4.891 billion (up 12.8% YoY), and Net Income attributable to owners of parent was ¥3.057 billion (up 4.6% YoY).
• The Retail segment reported Operating Revenue of ¥61.372 billion (up 8.0% YoY) and segment profit of ¥4.060 billion (up 12.9% YoY). The Convenience Store segment saw Operating Revenue of ¥2.399 billion (up 7.0% YoY) and segment profit of ¥584 million (up 15.5% YoY).

San-A’s first quarter results for FY2027 demonstrate growth across all profit metrics, surpassing the previous year’s figures. Factors contributing to this performance may include an increase in tourists to Okinawa, the revitalization of existing stores, and the launch of San-A Net Super in collaboration with Amazon. Both the Retail and Convenience Store segments achieved increased revenue and profit, suggesting that their respective strategies are yielding positive outcomes.

• Tanaka Shoji resolved on July 7, 2026, to include San-ei Kosan Co., Ltd., a previously unconsolidated subsidiary, within its scope of consolidation.
• San-ei Kosan became a subsidiary of Tanaka Shoji on November 1, 2022, but was treated as an unconsolidated subsidiary due to its minor impact on consolidated financial statements.
• The reason for the change in consolidation scope is the increased importance of San-ei Kosan, driven by customer acquisition and market share growth in the Hiroshima area, where it operates in the electrical construction material wholesale business.
• The consolidation will commence from the first quarter of the fiscal year ending March 2027.
• San-ei Kosan’s financial performance for the fiscal year ended March 2026 included net sales of 1,407 million yen, operating profit of 30 million yen, net income of 25 million yen, and total assets of 829 million yen.
• Tanaka Shoji currently expects a minor impact on its business performance as a result of this change.

This change in consolidation scope suggests Tanaka Shoji is reassessing the strategic importance of its previously unconsolidated subsidiaries and aligning their accounting treatment accordingly. The growth in market share and business performance of San-ei Kosan in the electrical construction material wholesale sector appears to be a key factor in this decision. Investors may monitor how the integration of San-ei Kosan’s financials will affect Tanaka Shoji’s overall consolidated results and segment reporting moving forward.

• KG Information (2408) announced its consolidated financial results for the second quarter of the fiscal year ending December 2026.
• Operating revenue reached ¥1,453 million, marking a 10.6% increase compared to the same period last year.
• Operating profit was ¥246 million (up 49.9% year-over-year), and ordinary profit was ¥260 million (up 52.0% year-over-year).
• Net income attributable to owners of parent surged to ¥278 million, a significant increase of 138.3% compared to the prior year’s interim period.
• The full-year consolidated performance forecast for the fiscal year ending December 2026 has been revised, projecting operating revenue of ¥2,887 million (up 5.5% year-over-year) and net income attributable to owners of parent of ¥479 million (up 42.9% year-over-year).
• The interim dividend forecast is ¥18.00 per share, and the year-end dividend forecast is ¥19.00 per share, totaling ¥37.00 for the full year (compared to ¥36.00 for FY2025).

KG Information’s Q2 FY2026 results show substantial growth across key profitability metrics, with the significant increase in net income attributable to owners of parent being largely influenced by special gains from the sale of investment securities. The company’s strategy to integrate digital and analog strengths, as outlined in its mid-term management plan, may be contributing to revenue growth and cost efficiency. The upward revision of the full-year earnings forecast could suggest confidence in the company’s ongoing business initiatives and future outlook.

• PALGROUP HOLDINGS announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026, to May 31, 2026).
• Net sales reached ¥61.354 billion, marking a 4.5% increase year-on-year, while operating profit stood at ¥7.953 billion, a 1.3% increase.
• Ordinary profit was ¥7.944 billion (+1.1% YoY), and net profit attributable to parent company shareholders was ¥5.414 billion (+3.4% YoY).
• By segment, the apparel business reported net sales of ¥38.324 billion (an increase of ¥2.097 billion YoY) and operating profit of ¥6.079 billion (an increase of ¥368 million YoY). The general merchandise business saw net sales of ¥22.989 billion (an increase of ¥593 million YoY) but operating profit decreased to ¥1.868 billion (a decrease of ¥269 million YoY).
• The full-year consolidated earnings forecast remains unchanged, projecting net sales of ¥253.0 billion (+7.8% YoY) and operating profit of ¥29.4 billion (+8.3% YoY).

PALGROUP HOLDINGS’ first-quarter results show overall growth in both sales and profits compared to the previous year. The apparel business’s strong performance, supported by SNS marketing, enhanced e-commerce, and stringent inventory management, appears to have significantly contributed to improved gross profit margins. Conversely, while the general merchandise business saw increased sales, its operating profit declined, potentially due to rising personnel costs and missed sales opportunities. With the full-year forecast unchanged, the focus for investors may be on the effectiveness of future measures for the general merchandise segment and the sustained growth of the apparel business.

• SALA Corporation announced discrepancies between its previously forecasted and actual consolidated financial results for the second quarter (interim period) of the fiscal year ending November 2026.
• For Q2, while net sales were below forecast, operating profit exceeded the forecast by 24.3% to ¥7,455 million, ordinary profit by 39.7% to ¥8,522 million, and net income attributable to owners of the parent by 36.4% to ¥5,593 million.
• The full-year consolidated earnings forecast for FY2026 was revised upwards for profits: operating profit from ¥7,500 million to ¥7,800 million, ordinary profit from ¥8,400 million to ¥9,400 million, and net income attributable to owners of the parent from ¥5,200 million to ¥5,900 million. Net sales forecast remained unchanged at ¥260,000 million.
• The dividend forecast was also revised, with the year-end dividend per share increasing by ¥1 from the previous forecast of ¥17 to ¥18. This results in a projected total annual dividend of ¥34 per share, including the interim dividend of ¥16.
• The increase in Q2 profits was attributed to strong sales of equipment and construction in the Energy & Solutions segment and steady progress on large-scale projects in the Engineering & Maintenance segment.

SALA Corporation’s significant outperformance in profit for the interim period, despite slightly lower sales, may suggest an improved margin structure. The upward revision of full-year profit forecasts and the increase in the annual dividend could indicate management’s confidence in the company’s profitability drivers, such as strategic sales in the Energy & Solutions business and successful project execution in Engineering & Maintenance. Investors may find it noteworthy that profit growth is projected while the top-line revenue remains constant.

• Honeys Holdings Co., Ltd. reported consolidated net sales of ¥56,182 million for the fiscal year ended May 2026, marking a 2.6% decrease from the previous year.
• Operating income for the same period was ¥4,619 million (down 21.8% year-on-year), and ordinary income was ¥4,857 million (down 18.9% year-on-year).
• Net income attributable to owners of the parent company amounted to ¥2,845 million, a 23.8% decrease compared to the previous fiscal year.
• The annual dividend for the fiscal year ended May 2026 remained unchanged at ¥55.00 (interim ¥25.00, year-end ¥30.00).
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of ¥56,500 million (up 0.6% year-on-year), operating income of ¥4,000 million (down 13.4% year-on-year), and net income attributable to owners of the parent of ¥2,500 million (down 12.2% year-on-year).

Honeys Holdings’ consolidated financial results for the fiscal year ended May 2026 showed a decline in both revenue and various profit metrics compared to the previous year. This performance appears to be influenced by factors such as uncertain consumer sentiment, challenges in demand forecasting due to temperature fluctuations, and increased costs for procurement, personnel, and logistics. While the company projects a slight increase in revenue for the next fiscal year, profits are expected to continue to decline, suggesting that cost management and sales strategies will be key areas for investors to monitor.

• Warabeya Nichiyo Holdings Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 to May 31, 2026).
• Consolidated net sales reached ¥58,354 million, an increase of 1.5% (¥853 million) compared to the same period of the previous year.
• Operating profit was ¥1,653 million, marking a decrease of 26.4% (¥594 million) from the prior year’s first quarter.
• Ordinary profit stood at ¥1,587 million, down 22.1% (¥450 million) year-on-year. Net profit attributable to owners of parent was ¥963 million, a decrease of 36.6% (¥557 million).
• The decline in profits was primarily attributed to rising raw material prices and labor costs in the food-related business, as well as the impact of the Sapporo plant shutdown.
• The consolidated full-year earnings forecast and dividend forecast remain unchanged from the most recently announced figures.

While Warabeya recorded a slight increase in net sales, the decline in profitability suggests that rising raw material and labor costs, alongside the impact of a plant shutdown, are significantly affecting the company’s bottom line. This reflects broader challenges within the food industry concerning cost management. Investors may monitor how the company addresses these cost pressures and whether the unchanged full-year outlook remains feasible in light of these Q1 results.

• Felissimo announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 to May 31, 2026).
• Consolidated net sales totaled ¥7,026 million, a decrease of 1.3% compared to the same period of the previous year.
• Operating loss was ¥67 million, widening from an operating loss of ¥22 million in the prior-year period.
• Ordinary profit turned positive at ¥15 million, a significant improvement from an ordinary loss of ¥41 million in the prior-year period, primarily due to ¥84 million in non-operating income, including foreign exchange gains.
• Net profit attributable to owners of parent was ¥13 million, compared to a net loss of ¥45 million in the prior-year period.
• The full-year consolidated earnings forecast and year-end dividend forecast (¥25.00) remain unrevised from the previous forecast disclosed on April 7, 2026.

Felissimo’s Q1 FY2027 results show a slight dip in sales, but the expansion of operating loss and the turnaround to ordinary profit are notable. This performance appears to be influenced by reduced purchasing frequency among existing customers in the core subscription business and increased equipment costs due to logistics and procurement system upgrades, while foreign exchange gains boosted ordinary profit. The significant 32.0% increase in sales from new business areas suggests a shifting business portfolio. Investors may find it worthwhile to monitor how these new ventures will impact the company’s overall revenue and profit structure moving forward.

• G-note announced on July 7, 2026, an upward revision to its consolidated full-year earnings forecast for the fiscal year ending November 2026, originally published on January 13, 2026.
• Net sales are revised upward by ¥50 million (0.8%) from the previous forecast of ¥5,600 million to ¥5,650 million.
• Adjusted EBITDA is revised upward by ¥410 million (50.6%) from ¥810 million to ¥1,220 million.
• Operating profit is revised upward by ¥400 million (57.1%) from ¥700 million to ¥1,100 million, and ordinary profit by ¥430 million (61.4%) from ¥700 million to ¥1,130 million.
• Net income attributable to owners of parent is revised upward by ¥350 million (41.2%) from ¥850 million to ¥1,200 million, with EPS revised from ¥46.76 to ¥63.23.
• The revision is attributed to strong performance in its core note business and note pro/corporate services, combined with greater-than-expected productivity improvements through company-wide AI utilization, leading to an estimated ¥350 million reduction in total operating expenses compared to initial plans.

This upward revision appears to be driven by robust sales in its core businesses and a more significant cost-cutting impact from AI utilization than initially anticipated, particularly contributing to substantial profit forecast increases. The growth rates for Adjusted EBITDA, operating profit, ordinary profit, and net income attributable to owners of parent significantly exceeding that of net sales could suggest a structural improvement in profitability. Investors may find it worthwhile to monitor the company’s ongoing cost management efforts and further advancements in AI integration.

• Central Security Patrols Co., Ltd. (Code: 9740) resolved to revise its dividend forecast for the fiscal year ending February 2027 (March 1, 2026 – February 28, 2027) at its Board of Directors meeting on July 7, 2026.
• The revision is to implement a special commemorative dividend, expressing gratitude to shareholders and returning the fruits of enhanced corporate value, as the company celebrated its 60th anniversary in March 2026.
• The interim dividend for the fiscal year ending February 2027 is revised from the previous forecast of ¥30 (ordinary dividend ¥30) to ¥40 (ordinary dividend ¥30, commemorative dividend ¥10).
• The year-end dividend for the same fiscal year is revised from the previous forecast of ¥31 (ordinary dividend ¥31) to ¥41 (ordinary dividend ¥41).
• Consequently, the total annual dividend for the fiscal year ending February 2027 is revised from the previous forecast of ¥61 to ¥81.

This dividend forecast revision, coinciding with the company’s 60th anniversary, represents a shareholder return initiative that could lead to an improved dividend yield for investors. The implementation of a commemorative dividend in addition to the ordinary dividend may suggest a commitment to both stable dividends and enhanced returns. The concurrent revision of the year-end dividend could further indicate a proactive stance on shareholder returns within the company’s dividend policy.

• Informetis Co., Ltd. announced on July 7, 2026, the completion of the interim review by certified public accountants of its Consolidated Financial Results for the First Quarter of the Fiscal Year Ending December 2026 (Japanese GAAP).
• This interim review was conducted in relation to the issuance of stock acquisition rights through a third-party allotment, resolved at the Board of Directors meeting held on the same day.
• While the consolidated quarterly financial statements published on May 14, 2026, remain unchanged, certain disclosure items have been modified.
• Specifically, under the “Summary Information” and “Notes,” the item “Review by certified public accountants or audit firm for the attached quarterly consolidated financial statements” was changed from “None” to “Yes (Voluntary).”
• For the first quarter of the fiscal year ending December 2026 (January 1, 2026 – March 31, 2026), consolidated results showed net sales of 203 million yen (up 72.0% year-on-year), operating loss of 74 million yen, ordinary income of 2 million yen, and net income attributable to owners of parent of 2 million yen.

The completion of the interim review by certified public accountants enhances the credibility of the financial information, which is a key factor for investors. The fact that this review and the changes in disclosure items are linked to a new share issuance via third-party allotment suggests ongoing capital activities that may support future business growth. The significant increase in net sales year-on-year, coupled with a reduced operating loss, could indicate improvements in business performance and efficiency.

• Hodenshiko announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 – May 31, 2026).
• Net sales reached 4,317 million JPY (up 20.8% year-on-year), operating profit was 561 million JPY (up 47.5%), and ordinary profit was 532 million JPY (up 50.8%).
• Profit attributable to owners of parent amounted to 361 million JPY (up 79.0%).
• The company revised its full-year consolidated earnings forecast: net sales to 16,719 million JPY (up 16.8% year-on-year), operating profit to 1,436 million JPY (up 28.0%), ordinary profit to 1,317 million JPY (up 26.8%), and profit attributable to owners of parent to 866 million JPY (up 5.3%).
• By segment, “EDM processing and surface treatment” reported sales of 3,100 million JPY (up 26.9%) and operating profit of 705 million JPY (up 22.4%). “Molds” recorded sales of 863 million JPY (up 9.6%) and operating profit of 109 million JPY (up 27.8%). “Machinery and equipment” achieved sales of 353 million JPY (up 3.3%) and operating profit of 113 million JPY (up 202.2%).

Hodenshiko’s Q1 results show significant profit growth across all metrics, which appears to be driven by increased demand in the aerospace/defense and environmental/energy sectors. The upward revision of the full-year forecast could indicate the company expects this positive momentum to continue, making its performance in these key areas worth monitoring for investors.

• Nihon Process Co., Ltd. (Code: 9651) announced its consolidated financial results for the fiscal year ended May 2026.
• Consolidated net sales were ¥12,119 million (up 15.7% year-on-year), operating profit was ¥1,509 million (up 31.8% year-on-year), and ordinary profit was ¥1,525 million (up 19.0% year-on-year).
• Profit attributable to owners of parent was ¥1,138 million (down 23.0% year-on-year).
• The annual dividend for the fiscal year ended May 2026 was ¥76.00 (interim ¥33.00, year-end ¥43.00), an increase from ¥62.00 in the previous fiscal year. The payout ratio was 64.7%.
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of ¥13,380 million (up 10.4% year-on-year), operating profit of ¥1,665 million (up 10.3% year-on-year), ordinary profit of ¥1,685 million (up 10.5% year-on-year), and profit attributable to owners of parent of ¥1,235 million (up 8.5% year-on-year).
• The annual dividend forecast for the fiscal year ending May 2027 is ¥92.00 (interim ¥46.00, year-end ¥46.00), with a projected payout ratio of 66.2%.

Nihon Process’s consolidated results for FY2026/5 show robust growth in sales, operating profit, and ordinary profit, indicating strong core business performance. However, the decline in profit attributable to owners of parent suggests a potential impact from non-recurring factors when compared to the prior year. The consistent dividend increases, including the forecast for FY2027/5, may suggest a continued commitment to shareholder returns.