NAKABAYASHI CO.,LTD. FY2026 Q2 Earnings Report | IR Tracker

NAKABAYASHI CO.,LTD. FY2026 Q2 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥28.22B
Operating Income: ¥1.02B
Net Income: ¥-309M
EPS: ¥8.34

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥28.22B	¥29.15B	-3.2%
Cost of Sales	¥20.64B	¥21.79B	-5.3%
Gross Profit	¥7.57B	¥7.36B	+3.0%
SG&A Expenses	¥6.55B	¥6.91B	-5.1%
Operating Income	¥1.02B	¥448M	+127.5%
Non-operating Income	¥278M	¥302M	-7.9%
Non-operating Expenses	¥92M	¥165M	-44.2%
Ordinary Income	¥1.21B	¥585M	+106.2%
Profit Before Tax	¥187M	¥493M	-62.1%
Income Tax Expense	¥497M	¥143M	+247.6%
Net Income	¥-309M	¥350M	-188.3%
Net Income Attributable to Owners	¥229M	¥356M	-35.7%
Total Comprehensive Income	¥-139M	¥201M	-169.2%
Interest Expense	¥50M	¥43M	+16.3%
Basic EPS	¥8.34	¥12.97	-35.7%
Dividend Per Share	¥10.00	¥10.00	+0.0%

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥28.22B	¥29.79B	¥-1.57B
Cash and Deposits	¥7.39B	¥7.74B	¥-348M
Accounts Receivable	¥7.86B	¥10.31B	¥-2.44B
Inventories	¥7.47B	¥6.62B	+¥849M
Non-current Assets	¥25.92B	¥26.80B	¥-877M

Profitability Ratios

Item	Value
Net Profit Margin	0.8%
Gross Profit Margin	26.8%
Current Ratio	195.0%
Quick Ratio	143.3%
Debt-to-Equity Ratio	0.87x
Interest Coverage Ratio	20.38x
Effective Tax Rate	265.8%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	-3.2%
Operating Income YoY Change	+127.6%
Ordinary Income YoY Change	+106.1%
Net Income Attributable to Owners YoY Change	-35.6%
Total Comprehensive Income YoY Change	-34.7%

Item	Value
Shares Outstanding (incl. Treasury)	28.79M shares
Treasury Stock	1.31M shares
Average Shares Outstanding	27.47M shares
Book Value Per Share	¥1,052.17

Dividend Information

Item	Amount
Q2 Dividend	¥10.00
Year-End Dividend	¥12.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥63.50B
Operating Income Forecast	¥2.54B
Ordinary Income Forecast	¥3.17B
Net Income Attributable to Owners Forecast	¥1.80B
Basic EPS Forecast	¥65.51
Dividend Per Share Forecast	¥12.00