Note: This document has been translated from a part of the Japanese original. The fully translated version will be available on our website at a later date. These documents have been translated for reference purposes only. In the event of any discrepancy between these translated documents and their Japanese originals, the originals shall prevail.
May 13, 2026
Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (Under Japanese GAAP)
Company name: AKEBONO BRAKE INDUSTRY CO., LTD.
Listing: Tokyo Stock Exchange Securities code: 7238
URL: https://www.akebono-brake.com/ Representative: Hiroshi Nagaoka, President & CEO
Inquiries: Masafumi Onozaki, General Manager, Accounting Department Telephone: +81-3-5299-7629
Scheduled date of annual general meeting of shareholders: June 24, 2026 Scheduled date to commence dividend payments: -
Scheduled date to file annual securities report: June 23, 2026 Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes
(Yen amounts are rounded to the nearest million, unless otherwise noted.)
-
Consolidated financial results for the fiscal year ended March 31, 2026 (from April 1, 2025 to March 31, 2026)
-
Consolidated operating results (Percentages indicate year-on-year changes.)
Net sales
Operating profit
Ordinary profit
Profit attributable to owners of parent
Fiscal year ended
March 31, 2026
March 31, 2025
Millions of yen
160,109
161,672
%
(1.0)
(2.8)
Millions of yen
5,567
3,124
%
78.2
(0.9)
Millions of yen
4,790
(2,271)
%
-
-
Millions of yen
1,843
168
%
996.3
(95.1)
Note: Comprehensive income
For the fiscal year ended March 31, 2026:
¥
2,091 million [
-%]
For the fiscal year ended March 31, 2025:
¥
(1,621) million [
-%]
Basic earnings per share
Diluted earnings per share
Rate of return on equity
Ordinary profit to total assets ratio
Operating profit to net sales ratio
Fiscal year ended
Yen
Yen
%
%
%
March 31, 2026
6.79
3.41
3.7
3.7
3.5
March 31, 2025
1.01
0.31
0.3
(1.6)
1.9
Reference: Share of profit (loss) of entities accounted for using equity method
For the fiscal year ended March 31, 2026:
¥
- million
For the fiscal year ended March 31, 2025:
¥
- million
-
Consolidated financial position
Total assets
Net assets
Equity-to-asset ratio
Net assets per share
As of
March 31, 2026
March 31, 2025
Millions of yen
128,847
128,326
Millions of yen
57,608
55,945
%
39.2
38.6
Yen
117.92
117.61
Reference: Equity
As of March 31, 2026:
¥
50,532 million
As of March 31, 2025:
¥
49,498 million
- Consolidated cash flows
Cash flows from operating activities
Cash flows from investing activities
Cash flows from financing activities
Cash and cash
equivalents at end of period
Fiscal year ended March 31, 2026
March 31, 2025
Millions of yen
4,808
1,446
Millions of yen
(2,415)
5,974
Millions of yen
(925)
(18,536)
Millions of yen
18,093
18,303
-
Consolidated operating results (Percentages indicate year-on-year changes.)
-
Cash dividends
Annual dividends per share
Total cash dividends (Total)
Payout ratio (Consolidated)
Ratio of dividends to net assets (Consolidated)
First quarter-end
Second quarter-end
Third quarter-end
Fiscal year-end
Total
Yen
Yen
Yen
Yen
Yen
Millions of yen
%
%
Fiscal year ended March 31, 2025
-
0.00
-
0.00
0.00
-
-
-
Fiscal year ended March 31, 2026
-
0.00
-
0.00
0.00
-
-
-
Fiscal year ending
March 31, 2027 (Forecast)
-
0.00
-
0.00
0.00
-
Note: The above table shows dividends on common shares. Please refer to "(Reference) Dividends on Class Shares" for information regarding dividends on class shares, which have different rights from common shares.
- Consolidated financial result forecasts for the fiscal year ending March 31, 2027 (from April 1, 2026 to March 31, 2027)
(Percentages indicate year-on-year changes.)
Net sales | Operating profit | Ordinary profit | Profit attributable to owners of parent | Basic earnings per share | |||||
Full year | Millions of yen 140,900 | % (12.0) | Millions of yen 7,000 | % 25.7 | Millions of yen 5,200 | % 8.6 | Millions of yen 2,500 | % 35.6 | Yen 9.21 |
* Notes | ||
(1) Significant changes in the scope of consolidation during the period: | None | |
Newly included: - companies( | ) | |
Excluded: - companies( | ) |
Changes in accounting policies, changes in accounting estimates, and restatement
Changes in accounting policies due to revisions to accounting standards and other regulations: None
Changes in accounting policies due to other reasons: None
Changes in accounting estimates: None
Restatement: None
Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of March 31, 2026
273,755,222 shares
As of March 31, 2025
273,755,222 shares
Number of treasury shares at the end of the period
As of March 31, 2026
2,325,137 shares
As of March 31, 2025
2,375,138 shares
Average number of shares outstanding during the period
Fiscal Year ended March 31, 2026 | 271,419,716 shares |
Fiscal Year ended March 31, 2025 | 166,332,256 shares |
-
Non-consolidated operating results (Percentages indicate year-on-year changes.)
Net sales
Operating profit
Ordinary profit
Profit
Fiscal year ended
March 31, 2026
March 31, 2025
Millions of yen
64,446
64,596
%
(0.2)
(3.8)
Millions of yen
4,822
1,605
%
200.5
3.3
Millions of yen
7,123
4,126
%
72.7
16.6
Millions of yen
3,246
(7,549)
%
-
-
Basic earnings per share
Diluted earnings per share
Fiscal year ended
Yen
Yen
March 31, 2026
11.96
6.00
March 31, 2025
(45.39)
-
- Non-consolidated financial position
Total assets | Net assets | Equity-to-asset ratio | Net assets per share | |
As of March 31, 2026 March 31, 2025 | Millions of yen 67,942 68,387 | Millions of yen 16,534 13,197 | % 24.2 19.3 | Yen (7.71) (16.24) |
Reference: Equity
As of March 31, 2026: | ¥ | 16,432 million |
As of March 31, 2025: | ¥ | 13,172 million |
Financial results reports are exempt from audit conducted by certified public accountants or an audit firm.
Proper use of earnings forecasts, and other special matters
The financial forecast and other descriptions of the future presented in this document are based on currently available information and assumptions which are deemed reasonable at present. Consequently, the actual financial performance may vary significantly from the forecast due to various factors.
(Reference) Dividends on Class Shares
Dividends per share related to Class Shares with different rights from those of common shares are as follows.
Annual dividends | |||||
1st quarter-end | 2nd quarter-end | 3rd quarter-end | Year-end | Total | |
Class A Shares Fiscal year ended March 31, 2025 Fiscal year ended March 31, 2026 | Yen - - | Yen 0.00 0.00 | Yen - - | Yen 0.00 0.00 | Yen 0.00 0.00 |
Fiscal year ending March 31, 2027 (Forecast) | - | 0.00 | - | 0.00 | 0.00 |
(Note) Number of Class A Shares in issue are 13,700 shares. 20,000 Class A Shares were originally issued on 30 September 2019. The Company acquired a total of 6,300 Class A shares upon an exercise by the holder of the Class A Shares of the right to request acquisition of the Class A Shares in exchange for Common Shares on January 14, 2025 and then retired the total of 6,300 Class A Shares on January 16, 2025.
Consolidated Financial Statements
Consolidated Balance Sheet
(Millions of yen)
As of March 31, 2025 As of March 31, 2026
Assets
Current assets
Cash and deposits | 18,303 | 18,093 |
Notes and accounts receivable - trade | 27,440 | 29,398 |
Merchandise and finished goods | 4,252 | 3,835 |
Work in process | 2,605 | 3,076 |
Raw materials and supplies | 10,296 | 10,429 |
Accounts receivable - other | 1,527 | 1,759 |
Other | 768 | 857 |
Allowance for doubtful accounts | (240) | (276) |
Total current assets | 64,951 | 67,172 |
Non-current assets | ||
Property, plant and equipment | ||
Buildings and structures | 52,633 | 51,856 |
Accumulated depreciation | (41,995) | (40,151) |
Buildings and structures, net | 10,638 | 11,704 |
Machinery, equipment and vehicles | 149,423 | 148,252 |
Accumulated depreciation | (129,655) | (129,548) |
Machinery, equipment and vehicles, net | 19,769 | 18,705 |
Land | 13,727 | 13,767 |
Construction in progress | 4,229 | 2,284 |
Other | 23,176 | 23,552 |
Accumulated depreciation | (21,382) | (21,704) |
Other, net | 1,794 | 1,848 |
Total property, plant and equipment | 50,158 | 48,309 |
Intangible assets | 2,358 | 2,314 |
Investments and other assets | ||
Investment securities | 85 | 91 |
Retirement benefit asset | 8,548 | 8,577 |
Deferred tax assets | 1,025 | 1,038 |
Other | 1,202 | 1,345 |
Total investments and other assets | 10,860 | 11,052 |
Total non-current assets | 63,375 | 61,675 |
Total assets | 128,326 | 128,847 |
(Millions of yen)
As of March 31, 2025 As of March 31, 2026
Liabilities
Current liabilities
Notes and accounts payable - trade 18,238 16,285
Current portion of long-term borrowings - 1,493
Short-term borrowings 2,862 1,687
Income taxes payable 720 676
Lease liabilities 103 347
Provision for bonuses 1,065 1,199
Accrued expenses 6,002 7,494
Other 2,208 2,978
Notes payable - facilities 139 91
Non-current liabilities
Total current liabilities 31,337 32,251
Lease liabilities 166 356
Long-term borrowings 32,000 31,363
Provision for retirement benefits for directors (and other officers)
8
9
Long-term accounts payable - other 389 209
Deferred tax liabilities 2,570 1,722
Retirement benefit liability 3,374 3,377
Other 871 288
Deferred tax liabilities for land revaluation 1,665 1,665
Total liabilities 72,381 71,239
Total non-current liabilities 41,044 38,988
Shareholders' equity
Net assets
Capital surplus 2,345 2,205
Share capital 19,939 19,939
Treasury shares (1,586) (1,552)
Retained earnings 17,872 19,715
Total shareholders' equity 38,571 40,308
Accumulated other comprehensive income
Revaluation reserve for land 3,741 3,741
Valuation difference on available-for-sale securities
13 19
Remeasurements of defined benefit plans 752 853
Foreign currency translation adjustment 6,421 5,611
Share acquisition rights 25 103
Total accumulated other comprehensive income 10,927 10,224
Total net assets 55,945 57,608
Non-controlling interests 6,422 6,974
Total liabilities and net assets 128,326 128,847
Consolidated Statements of Income and Comprehensive Income Consolidated Statement of Income
For the fiscal year ended March 31, 2025
(Millions of yen)
For the fiscal year ended March 31, 2026
Net sales 161,672 160,109
Cost of sales 145,460 141,857
Gross profit 16,212 18,253
Selling, general and administrative expenses 13,089 12,686
Operating profit 3,124 5,567
Interest income 219 156
Non-operating income
Foreign exchange gains - 1,570
Dividend income 162 6
Miscellaneous income 153 262
Compensation for forced relocation 86 -
Non-operating expenses
Total non-operating income 621 1,994
Foreign exchange losses 1,873 -
Interest expenses 1,781 1,815
Financing expenses 1,733 42
Expenses for product compensation 58 447
Total non-operating expenses 6,016 2,770
Miscellaneous expenses 572 467
Extraordinary income
Ordinary profit (loss) (2,271) 4,790
Gain on sale of investment securities 8,950 0
Gain on sale of non-current assets 95 607
Gain on reversal of share acquisition rights 3 -
Insurance claim income - 95
Extraordinary losses
Total extraordinary income 9,047 703
Impairment losses 178 -
Loss on sale and retirement of non-current assets 351 101
Loss on reversal of foreign currency translation adjustment
848
-
Business restructuring expenses 1,382 1,686
Total extraordinary losses 2,759 2,099
Loss on disaster - 313
Income taxes - current 1,989 1,786
Profit before income taxes 4,017 3,394
Total income taxes 3,235 639
Income taxes - deferred 1,246 (1,147)
Profit attributable to non-controlling interests 614 911
Profit 782 2,755
Profit attributable to owners of parent 168 1,843
Consolidated Statement of Comprehensive Income | ||
(Millions of yen) | ||
For the fiscal year ended March 31, 2025 | For the fiscal year ended March 31, 2026 | |
Profit | 782 | 2,755 |
Other comprehensive income | ||
Valuation difference on available-for-sale securities | (7,848) | 6 |
Revaluation reserve for land | (49) | - |
Foreign currency translation adjustment | 5,470 | (846) |
Remeasurements of defined benefit plans, net of tax | 24 | 176 |
Total other comprehensive income | (2,403) | (664) |
Comprehensive income | (1,621) | 2,091 |
Comprehensive income attributable to | ||
Comprehensive income attributable to owners of parent
(2,750) 1,140
Comprehensive income attributable to non-controlling interests
1,129
950
Consolidated Statement of Changes in Equity For the fiscal year ended March 31, 2025
(Millions of yen)
Shareholders' equity | |||||
Share capital | Capital surplus | Retained earnings | Treasury shares | Total shareholders' equity | |
Balance at beginning of period | 19,939 | 2,363 | 17,835 | (1,609) | 38,528 |
Changes during period | |||||
Profit attributable to owners of parent | 168 | 168 | |||
Purchase of treasury shares | (0) | (0) | |||
Disposal of treasury shares | (18) | 23 | 6 | ||
Change in scope of consolidation | (131) | (131) | |||
Net changes in items other than shareholders' equity | |||||
Total changes during period | - | (18) | 37 | 23 | 42 |
Balance at end of period | 19,939 | 2,345 | 17,872 | (1,586) | 38,571 |
Accumulated other comprehensive income | Share acquisition rights | Non-controlling interests | Total net assets | |||||
Valuation difference on available- for-sale securities | Revaluation reserve for land | Foreign currency translation adjustment | Remeasurements of defined benefit plans | Total accumulated other comprehensive income | ||||
Balance at beginning of period | 7,860 | 3,790 | 1,544 | 651 | 13,845 | 22 | 8,072 | 60,467 |
Changes during period | ||||||||
Profit attributable to owners of parent | 168 | |||||||
Purchase of treasury shares | (0) | |||||||
Disposal of treasury shares | 6 | |||||||
Change in scope of consolidation | (131) | |||||||
Net changes in items other than shareholders' equity | (7,848) | (49) | 4,877 | 101 | (2,918) | 3 | (1,651) | (4,565) |
Total changes during period | (7,848) | (49) | 4,877 | 101 | (2,918) | 3 | (1,651) | (4,523) |
Balance at end of period | 13 | 3,741 | 6,421 | 752 | 10,927 | 25 | 6,422 | 55,945 |
For the fiscal year ended March 31, 2026
(Millions of yen)
Shareholders' equity | |||||
Share capital | Capital surplus | Retained earnings | Treasury shares | Total shareholders' equity | |
Balance at beginning of period | 19,939 | 2,345 | 17,872 | (1,586) | 38,571 |
Changes during period | |||||
Profit attributable to owners of parent | 1,843 | 1,843 | |||
Purchase of treasury shares | (0) | (0) | |||
Disposal of treasury shares | (26) | 34 | 8 | ||
Purchase of shares of consolidated subsidiaries | (115) | (115) | |||
Net changes in items other than shareholders' equity | |||||
Total changes during period | - | (140) | 1,843 | 34 | 1,737 |
Balance at end of period | 19,939 | 2,205 | 19,715 | (1,552) | 40,308 |
Accumulated other comprehensive income | Share acquisition rights | Non-controlling interests | Total net assets | |||||
Valuation difference on available-for-sale securities | Revaluation reserve for land | Foreign currency translation adjustment | Remeasurements of defined benefit plans | Total accumulated other comprehensive income | ||||
Balance at beginning of period | 13 | 3,741 | 6,421 | 752 | 10,927 | 25 | 6,422 | 55,945 |
Changes during period | ||||||||
Profit attributable to owners of parent | 1,843 | |||||||
Purchase of treasury shares | (0) | |||||||
Disposal of treasury shares | 8 | |||||||
Purchase of shares of consolidated subsidiaries | (115) | |||||||
Net changes in items other than shareholders' equity | 6 | - | (810) | 101 | (703) | 77 | 552 | (74) |
Total changes during period | 6 | - | (810) | 101 | (703) | 77 | 552 | 1,663 |
Balance at end of period | 19 | 3,741 | 5,611 | 853 | 10,224 | 103 | 6,974 | 57,608 |
Consolidated Statement of Cash Flows
For the fiscal year ended March 31, 2025
(Millions of yen)
For the fiscal year ended March 31, 2026
Cash flows from operating activities
Profit before income taxes 4,017 3,394
Depreciation 6,644 6,177
Increase (decrease) in allowance for doubtful accounts 22 4
Impairment losses 178 -
Interest and dividend income (382) (161)
Increase (decrease) in retirement benefit liability (574) 230
Loss (gain) on sale and retirement of non-current assets
257
(507)
Interest expenses 1,781 1,815
Decrease (increase) in trade receivables 3,872 (1,473)
Loss (gain) on sale of investment securities (8,950) (0)
Increase (decrease) in trade payables (2,247) (2,203)
Decrease (increase) in inventories 69 (23)
Subtotal 6,941 8,996
Other, net 2,254 1,742
Interest paid (1,410) (1,802)
Interest and dividends received 382 161
Income taxes refund 85 1
Income taxes paid (1,701) (1,836)
Other, net (2,300) -
Payments for business restructuring (551) (713)
Net cash provided by (used in) operating activities 1,446 4,808
Cash flows from investing activities
Proceeds from national subsidy - 199
Purchase of property, plant and equipment and intangible assets
(5,872) (4,551)
Proceeds from sale of property, plant and equipment and intangible assets | 124 | 2,006 |
Purchase of investment securities | (0) | (0) |
Proceeds from sale of investment securities | 11,624 | 0 |
Other, net | 99 | (69) |
Net cash provided by (used in) investing activities | 5,974 | (2,415) |
Cash flows from financing activities | ||
Net increase (decrease) in short-term borrowings | 2,800 | (1,024) |
Proceeds from long-term borrowings | 31,040 | 2,685 |
Repayments of long-term borrowings | (49,802) | (1,917) |
Dividends paid to non-controlling interests | (2,480) | (354) |
Repayments of finance lease liabilities | (94) | (175) |
Purchase of shares of subsidiaries not resulting in - (140) change in scope of consolidation | ||
Net cash provided by (used in) financing activities (18,536) (925)
Decrease (increase) in treasury shares (0) (0)
Effect of exchange rate change on cash and cash equivalents | 2,743 | (1,677) |
Net increase (decrease) in cash and cash equivalents | (8,373) | (210) |
Cash and cash equivalents at beginning of period | 26,949 | 18,303 |
Increase (decrease) in cash and cash equivalents resulting (273) - from change in scope of consolidation | ||
Cash and cash equivalents at end of period 18,303 18,093
Non-consolidated Financial Statements
Non-consolidated Balance Sheet
(Millions of yen)
As of March 31, 2025 As of March 31, 2026
Assets
Current assets | ||
Cash and deposits | 4,182 | 4,123 |
Notes receivable - trade | 77 | - |
Electronically recorded monetary claims -operating | 4,586 | 4,833 |
Accounts receivable - trade | 9,030 | 9,196 |
Merchandise and finished goods | 852 | 623 |
Work in process | 237 | 199 |
Raw materials and supplies | 421 | 615 |
Prepaid expenses | 357 | 375 |
Short-term loans receivable from subsidiaries and associates | 23,559 | 27,311 |
Accounts receivable - other | 7,507 | 7,707 |
Other | 0 | 11 |
Allowance for doubtful accounts | (17,121) | (21,154) |
Total current assets | 33,687 | 33,837 |
Non-current assets | ||
Property, plant and equipment | ||
Buildings | 22,304 | 22,357 |
Accumulated depreciation | (19,807) | (20,076) |
Buildings, net | 2,497 | 2,281 |
Structures | 4,023 | 3,936 |
Accumulated depreciation | (3,745) | (3,676) |
Structures, net | 278 | 260 |
Machinery and equipment | 41,873 | 41,534 |
Accumulated depreciation | (39,013) | (39,230) |
Machinery and equipment, net | 2,860 | 2,304 |
Vehicles | 203 | 195 |
Accumulated depreciation | (183) | (174) |
Vehicles, net | 20 | 21 |
Tools, furniture and fixtures | 10,567 | 10,521 |
Accumulated depreciation | (10,075) | (10,141) |
Tools, furniture and fixtures, net | 493 | 381 |
Land | 10,850 | 10,850 |
Leased assets | 332 | 332 |
Accumulated depreciation | (271) | (285) |
Leased assets, net | 60 | 46 |
Construction in progress | 251 | 436 |
Total property, plant and equipment | 17,309 | 16,578 |
(Millions of yen)
As of March 31, 2025 | As of March 31, 2026 | |||
Intangible assets | ||||
Leasehold interests in land | 3 | 3 | ||
Software | 190 | 123 | ||
Software in progress | - | 15 | ||
Other | 0 | 0 | ||
Total intangible assets | 194 | 141 | ||
Investments and other assets | ||||
Investment securities | 73 | 79 | ||
Shares of subsidiaries and associates | 6,935 | 6,935 | ||
Investments in capital of subsidiaries and 2,850 2,850 | ||||
associates | ||||
Long-term loans receivable from employees | 0 | - | ||
Long-term prepaid expenses | 4 | 25 | ||
Prepaid pension costs | 5,992 | 6,171 | ||
Other | 1,343 | 1,326 | ||
Total investments and other assets | 17,197 | 17,386 | ||
Total non-current assets | 34,700 | 34,105 | ||
Total assets | 68,387 | 67,942 | ||
(Millions of yen)
As of March 31, 2025 As of March 31, 2026
Liabilities
Current liabilities | ||
Notes payable - trade | 22 | - |
Electronically recorded obligations - operating | 6,366 | 4,619 |
Accounts payable - trade | 7,603 | 7,631 |
Current portion of long-term borrowings | - | 800 |
Lease liabilities | 47 | 47 |
Accounts payable - other | 152 | 588 |
Accrued expenses | 1,745 | 2,020 |
Income taxes payable | 470 | 361 |
Accrued consumption taxes | 44 | 564 |
Deposits received | 1,930 | 1,831 |
Provision for bonuses | 529 | 642 |
Notes payable - facilities | 9 | - |
Electronically recorded obligations-facilities | 95 | 78 |
Other | 146 | 260 |
Total current liabilities | 19,157 | 19,441 |
Non-current liabilities | ||
Long-term borrowings | 32,000 | 29,283 |
Lease liabilities | 87 | 40 |
Deferred tax liabilities | 1,862 | 740 |
Long-term accounts payable - other | 389 | 209 |
Deferred tax liabilities for land revaluation | 1,665 | 1,665 |
Other | 30 | 30 |
Total non-current liabilities | 36,033 | 31,967 |
Total liabilities | 55,190 | 51,408 |
Net assets | ||
Shareholders' equity | ||
Share capital | 19,939 | 19,939 |
Capital surplus | ||
Legal capital surplus | 40 | 40 |
Other capital surplus | 2,305 | 2,279 |
Total capital surplus | 2,345 | 2,320 |
Retained earnings | ||
Other retained earnings | ||
Retained earnings brought forward | (11,281) | (8,036) |
Total retained earnings | (11,281) | (8,036) |
Treasury shares | (1,586) | (1,552) |
Total shareholders' equity | 9,417 | 12,671 |
Valuation and translation adjustments | ||
Valuation difference on available-for-sale securities | 13 | 19 |
Revaluation reserve for land | 3,741 | 3,741 |
Total valuation and translation adjustments | 3,754 | 3,760 |
Share acquisition rights | 25 | 103 |
Total net assets | 13,197 | 16,534 |
Total liabilities and net assets | 68,387 | 67,942 |
Non-consolidated Statement of Income | ||
(Millions of yen) | ||
For the fiscal year | For the fiscal year | |
ended March 31, 2025 | ended March 31, 2026 | |
Net sales | 64,596 | 64,446 |
Cost of sales | ||
Beginning finished goods inventory | 920 | 852 |
Cost of products manufactured | 10,116 | 8,787 |
Purchase of finished goods | 46,954 | 44,818 |
Total | 57,990 | 54,457 |
Ending finished goods inventory | 852 | 623 |
Cost of finished goods sold | 57,138 | 53,834 |
Gross profit | 7,457 | 10,612 |
Selling, general and administrative expenses | 5,852 | 5,790 |
Operating profit | 1,605 | 4,822 |
Non-operating income | ||
Interest income | 0 | 2 |
Dividend income | 160 | 4 |
Foreign exchange gains | - | 459 |
Interest on loans receivable from subsidiaries and associates | 2,194 | 1,392 |
Dividends from subsidiaries and associates | 4,330 | 2,503 |
Rental income from subsidiaries and associates Gain on sales of property, plant and equipment from | 168 | 182 |
subsidiaries and associates | ||
Lease income from subsidiaries and associates | 777 | 736 |
Miscellaneous income | 157 | 35 |
Total non-operating income | 7,807 | 5,338 |
Non-operating expenses | ||
Interest expenses | 1,159 | 1,540 |
Depreciation of assets for rent | 770 | 743 |
Rental expenses | 178 | 177 |
Foreign exchange losses | 1,261 | - |
Expenses for product compensation | 45 | 427 |
Financing expenses | 1,733 | 42 |
Miscellaneous expenses | 140 | 108 |
Total non-operating expenses | 5,286 | 3,037 |
Ordinary profit | 4,126 | 7,123 |
(Millions of yen)
For the fiscal year | For the fiscal year | ||
ended March 31, 2025 | ended March 31, 2026 | ||
Extraordinary income | |||
Gain on sale of non-current assets | 1 | 1 | |
Gain on sale of investment securities | 8,950 | 0 | |
Gain on reversal of share acquisition rights | 3 | - | |
Total extraordinary income | 8,953 | 1 | |
Extraordinary losses | |||
Loss on sale and retirement of non-current assets | 209 | 11 | |
Provision of allowance for doubtful accounts | 18,248 | 4,033 | |
Total extraordinary losses | 18,457 | 4,044 | |
Profit (loss) before income taxes | (5,378) | 3,080 | |
Income taxes - current | 1,054 | 957 | |
Income taxes - deferred | 1,117 | (1,122) | |
Total income taxes | 2,171 | (166) | |
Profit (loss) | (7,549) | 3,246 | |
Non-consolidated Statement of Changes in Equity For the fiscal year ended March 31, 2025
(Millions of yen)
Shareholders' equity | ||||||||
Share capital | Capital surplus | Retained earnings | Treasury shares | Total shareholders ' equity | ||||
Legal capital surplus | Other capital surplus | Total capital surplus | Other retained earnings | Total retained earnings | ||||
Retained earnings brought forward | ||||||||
Balance at beginning of period | 19,939 | 40 | 2,323 | 2,363 | (3,732) | (3,732) | (1,609) | 16,961 |
Changes during period | ||||||||
Profit (loss) | (7,549) | (7,549) | (7,549) | |||||
Purchase of treasury shares | (0) | (0) | ||||||
Disposal of treasury shares | (18) | (18) | 23 | 6 | ||||
Net changes in items other than shareholders' equity | ||||||||
Total changes during period | - | - | (18) | (18) | (7,549) | (7,549) | 23 | (7,544) |
Balance at end of period | 19,939 | 40 | 2,305 | 2,345 | (11,281) | (11,281) | (1,586) | 9,417 |
Valuation and translation adjustments | Share acquisition rights | Total net assets | |||
Valuation difference on available-for-sale securities | Revaluation reserve for land | Total valuation and translation adjustments | |||
Balance at beginning of period | 7,861 | 3,790 | 11,651 | 22 | 28,634 |
Changes during period | |||||
Profit (loss) | (7,549) | ||||
Purchase of treasury shares | (0) | ||||
Disposal of treasury shares | 6 | ||||
Net changes in items other than shareholders' equity | (7,848) | (49) | (7,897) | 3 | (7,893) |
Total changes during period | (7,848) | (49) | (7,897) | 3 | (15,437) |
Balance at end of period | 13 | 3,741 | 3,754 | 25 | 13,197 |
For the fiscal year ended March 31, 2026
(Millions of yen)
Shareholders' equity | ||||||||
Share capital | Capital surplus | Retained earnings | Treasury shares | Total shareholders ' equity | ||||
Legal capital surplus | Other capital surplus | Total capital surplus | Other retained earnings | Total retained earnings | ||||
Retained earnings brought forward | ||||||||
Balance at beginning of period | 19,939 | 40 | 2,305 | 2,345 | (11,281) | (11,281) | (1,586) | 9,417 |
Changes during period | ||||||||
Profit (loss) | 3,246 | 3,246 | 3,246 | |||||
Purchase of treasury shares | (0) | (0) | ||||||
Disposal of treasury shares | (26) | (26) | 34 | 8 | ||||
Net changes in items other than shareholders' equity | ||||||||
Total changes during period | - | - | (26) | (26) | 3,246 | 3,246 | 34 | 3,254 |
Balance at end of period | 19,939 | 40 | 2,279 | 2,320 | (8,036) | (8,036) | (1,552) | 12,671 |
Valuation and translation adjustments | Share acquisition rights | Total net assets | |||
Valuation difference on available-for-sale securities | Revaluation reserve for land | Total valuation and translation adjustments | |||
Balance at beginning of period | 13 | 3,741 | 3,754 | 25 | 13,197 |
Changes during period | |||||
Profit (loss) | 3,246 | ||||
Purchase of treasury shares | (0) | ||||
Disposal of treasury shares | 8 | ||||
Net changes in items other than shareholders' equity | 6 | - | 6 | 77 | 83 |
Total changes during period | 6 | - | 6 | 77 | 3,337 |
Balance at end of period | 19 | 3,741 | 3,760 | 103 | 16,534 |