Riso Kagaku : Consolidated Financial Results for the Fiscal Year Ended March 31, 2026(under Japanese GAAP)【PDF：355KB】

Published May 8, 2026 at 7:45 a.m. UTC

Source: MarketScreener

Note: This document has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

May 8, 2026

Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (under Japanese GAAP)

Company name: RISO KAGAKU CORPORATION Listing: Tokyo Stock Exchange Prime Market Securities code: 6413

URL: https://www.riso.co.jp/english/ Representative: Akira Hayama, President & CEO

Inquiries: Yoshiomi Narumiya, Director and General Manager of Corporate Headquarters Telephone: +81-3-5441-6611 (from overseas)

Scheduled date of annual general meeting of shareholders: June 24, 2026 Scheduled date to commence dividend payments: June 25, 2026 Scheduled date to file annual securities report: June 18, 2026 Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: Yes (Recorded video of briefing on business results

scheduled for distribution)

(Yen amounts are rounded down to millions, 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	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
March 31, 2026	78,990	0.3	5,111	(17.3)	5,872	(7.7)	4,378	7.1
March 31, 2025	78,723	5.5	6,183	17.6	6,364	2.6	4,088	(15.4)

Note: Comprehensive income	For the fiscal year ended March 31, 2026:	¥6,992 million	[29.5%]
	For the fiscal year ended March 31, 2025:	¥5,398 million	[(33.4)%]

	Basic earnings per share	Diluted earnings per share	Return on equity	Ratio of ordinary profit to total assets	Ratio of operating profit to net sales
Fiscal year ended	Yen	Yen	%	%	%
March 31, 2026	68.71	-	6.5	6.4	6.5
March 31, 2025	62.80	-	6.1	7.2	7.9

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

A two-for-one split of its common shares was conducted on January 1, 2025. As a result, net income per share stated above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2025.

Consolidated financial position

	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
As of	Millions of yen	Millions of yen	%	Yen
March 31, 2026	95,201	68,792	72.3	1,093.58
March 31, 2025	88,911	66,505	74.8	1,037.20

Reference: Equity

As of March 31, 2026: ¥68,792 million

As of March 31, 2025: ¥66,505 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	Millions of yen	Millions of yen	Millions of yen	Millions of yen
March 31, 2026	7,513	(3,247)	(3,200)	15,533
March 31, 2025	3,347	(8,303)	(1,465)	13,706

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	Total cash dividends (Total)	Payout ratio (Consolidated)	Ratio of dividends to net assets (Consolidated)
	Yen	Yen	Yen	Yen	Yen	Millions of yen	%	%
Fiscal year ended March 31, 2025	-	0.00	-	50.00	50.00	3,206	79.6	4.9
Fiscal year ended March 31, 2026	-	0.00	-	50.00	50.00	3,145	72.8	4.7
Fiscal year ending March 31, 2027 (Forecast)	-	0.00	-	50.00	50.00		76.7

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		Net income per share
	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Yen
Six months ending September 30, 2026	39,000	3.7	2,300	(9.5)	2,400	(14.6)	2,200	22.8	34.97
Fiscal year ending March 31, 2027	80,900	2.4	4,900	(4.1)	5,100	(13.1)	4,100	(6.4)	65.18

* Notes

Significant changes in the scope of consolidation during the period: None
Changes in accounting policies, changes in accounting estimates, and restatement
1. Changes in accounting policies due to revisions to accounting standards and other regulations: None
2. Changes in accounting policies due to other reasons: None
3. Changes in accounting estimates: None
4. 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	72,000,000 shares
As of March 31, 2025	72,000,000 shares

Number of treasury shares at the end of the period

As of March 31, 2026	9,094,616 shares
As of March 31, 2025	7,879,016 shares

Average number of shares outstanding during the period

Fiscal year ended March 31, 2026	63,722,575 shares
Fiscal year ended March 31, 2025	65,095,968 shares

A two-for-one split of its common shares was conducted on January 1, 2025. As a result, average number of shares outstanding during the period above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2025.

(Reference) Overview of non-consolidated financial results 1. Non-consolidated financial results for the fiscal year ended March 31, 2026 (from April 1, 2025 to March 31, 2026)

Non-consolidated operating results (Percentages indicate year-on-year changes.)

	Net sales		Operating profit		Ordinary profit		Profit
Fiscal year ended	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
March 31, 2026	57,187	(3.1)	2,580	(41.7)	4,873	(22.1)	4,391	(12.4)
March 31, 2025	58,989	3.6	4,427	18.9	6,256	2.6	5,014	(1.9)

	Basic earnings per share	Diluted earnings per share
Fiscal year ended	Yen	Yen
March 31, 2026	68.91	-
March 31, 2025	77.04	-

A two-for-one split of its common shares was conducted on January 1, 2025. As a result, number of net income per share stated above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2025.

Non-consolidated financial position

	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
As of	Millions of yen	Millions of yen	%	Yen
March 31, 2026	78,320	58,308	74.4	926.92
March 31, 2025	74,974	57,899	77.2	902.98

Reference: Equity

As of March 31, 2026: ¥58,308 million

As of March 31, 2025: ¥57,899 million

Review of the attached financial statements by a certified public accountant or audit firm: None
Proper use of the forecasts, and other special matters

The forward-looking statements, including forecasts, contained in these materials are based on information currently available to the Company. These statements do not purport that the Company pledges to achieve such performance. Actual business may differ substantially from the forecasts due to various factors in the future.

Consolidated Financial Statements Consolidated balance sheets

(Millions of yen)

As of March 31, 2025 As of March 31, 2026

Assets

Current assets

Cash and deposits	13,610	15,499
Notes receivable - trade	831	880
Accounts receivable - trade	12,773	13,524
Securities	218	110
Merchandise and finished goods	7,651	7,397
Work in process	789	787
Raw materials and supplies	2,542	2,744
Other	2,989	3,203
Allowance for doubtful accounts	(174)	(162)
Total current assets	41,232	43,983
Non-current assets
Property, plant and equipment
Buildings and structures	23,982	24,381
Accumulated depreciation	(16,895)	(17,585)
Buildings and structures, net	7,087	6,796
Machinery, equipment and vehicles	7,450	8,224
Accumulated depreciation	(6,485)	(6,869)
Machinery, equipment and vehicles, net	965	1,355
Tools, furniture and fixtures	12,897	13,767
Accumulated depreciation	(12,093)	(12,572)
Tools, furniture and fixtures, net	803	1,194
Land	17,755	17,786
Leased assets	310	280
Accumulated depreciation	(126)	(146)
Leased assets, net	183	133
Construction in progress	582	738
Other	9,304	9,524
Accumulated depreciation	(7,510)	(7,692)
Other, net	1,794	1,831
Total property, plant and equipment	29,172	29,836
Intangible assets
Goodwill	2,308	1,764
Software	1,104	1,377
Other	2,027	1,788
Total intangible assets	5,440	4,931
Investments and other assets
Investment securities	4,288	6,911
Long-term loans receivable	10	9
Deferred tax assets	1,631	1,444
Retirement benefit asset	3,574	4,670
Other	3,574	3,424
Allowance for doubtful accounts	(12)	(9)
Total investments and other assets	13,066	16,449
Total non-current assets	47,678	51,218
Total assets	88,911	95,201

Liabilities

(Millions of yen) As of March 31, 2025 As of March 31, 2026

Current liabilities

Notes and accounts payable - trade	5,556	5,406
Short-term borrowings	1,404	3,530
Current portion of long-term borrowings	563	751
Income taxes payable	788	800
Provision for bonuses	1,992	2,167
Provision for bonuses for directors (and other officers)	52	43
Provision for product warranties	27	305
Other	7,607	8,710
Total current liabilities	17,990	21,716
Non-current liabilities
Long-term borrowings	2,445	1,693
Deferred tax liabilities	31	592
Retirement benefit liability	718	1,504
Other	1,220	902
Total non-current liabilities	4,414	4,693
Total liabilities	22,405	26,409
Net assets
Shareholders' equity
Share capital	14,114	14,114
Capital surplus	14,779	14,779
Retained earnings	38,213	39,386
Treasury shares	(8,315)	(9,815)
Total shareholders' equity	58,792	58,465
Accumulated other comprehensive income
Valuation difference on available-for-sale securities	2,212	2,936
Foreign currency translation adjustment	3,138	4,844
Remeasurements of defined benefit plans	2,362	2,546
Total accumulated other comprehensive income	7,713	10,327
Total net assets	66,505	68,792
Total liabilities and net assets	88,911	95,201

Consolidated statements of income and comprehensive income (Consolidated statements of income)		(Millions of yen)
Fiscal year ended March 31, 2025		Fiscal year ended March 31, 2026
Net sales	78,723	78,990
Cost of sales	31,693	31,765
Gross profit	47,029	47,225
Selling, general and administrative expenses	40,846	42,113
Operating profit	6,183	5,111
Non-operating income
Interest income	283	251
Dividend income	119	155
Foreign exchange gains	-	303
Other	219	216
Total non-operating income	622	927
Non-operating expenses
Interest expenses	50	92
Foreign exchange losses	319	-
Loss on retirement of non-current assets	22	20
Other	49	54
Total non-operating expenses	442	167
Ordinary profit	6,364	5,872
Extraordinary income
Gain on sale of investment securities	-	677
Insurance return	68	73
Total extraordinary income	68	751
Extraordinary losses
Loss on liquidation of subsidiaries	-	101
Loss on valuation of investment securities	-	87
Impairment losses	219	75
Business restructuring expenses	490	-
Total extraordinary losses	709	264
Profit before income taxes	5,723	6,359
Income taxes - current	1,682	1,671
Income taxes - deferred	(47)	309
Total income taxes	1,634	1,980
Profit	4,088	4,378
Profit attributable to owners of parent	4,088	4,378

(Consolidated statements of comprehensive income)
		(Millions of yen)
Fiscal year ended March 31, 2025		Fiscal year ended March 31, 2026
Profit	4,088	4,378
Other comprehensive income
Valuation difference on available-for-sale securities	503	723
Foreign currency translation adjustment	30	1,705
Remeasurements of defined benefit plans, net of tax	776	184
Total other comprehensive income	1,309	2,613
Comprehensive income	5,398	6,992
Comprehensive income attributable to
Comprehensive income attributable to owners of parent	5,398	6,992

Comprehensive income attributable to non-controlling －－

interests

Consolidated statements of changes in net assets 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	14,114	14,779	37,410	(5,815)	60,489
Changes during period
Dividends of surplus			(3,284)		(3,284)
Profit attributable to owners of parent			4,088		4,088
Purchase of treasury shares				(2,500)	(2,500)
Net changes in items other than shareholders' equity
Total changes during period	-	-	803	(2,500)	(1,696)
Balance at end of period	14,114	14,779	38,213	(8,315)	58,792

	Accumulated other comprehensive income				Total net assets
	Valuation difference on available-for-sale securities	Foreign currency translation adjustment	Remeasurements of defined benefit plans	Total accumulated other comprehensive income	Total net assets
Balance at beginning of period	1,709	3,108	1,585	6,403	66,893
Changes during period
Dividends of surplus					(3,284)
Profit attributable to owners of parent					4,088
Purchase of treasury shares					(2,500)
Net changes in items other than shareholders' equity	503	30	776	1,309	1,309
Total changes during period	503	30	776	1,309	(387)
Balance at end of period	2,212	3,138	2,362	7,713	66,505

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	14,114	14,779	38,213	(8,315)	58,792
Changes during period
Dividends of surplus			(3,206)		(3,206)
Profit attributable to owners of parent			4,378		4,378
Purchase of treasury shares				(1,499)	(1,499)
Net changes in items other than shareholders' equity
Total changes during period	-	-	1,172	(1,499)	(327)
Balance at end of period	14,114	14,779	39,386	(9,815)	58,465

	Accumulated other comprehensive income				Total net assets
	Valuation difference on available-for-sale securities	Foreign currency translation adjustment	Remeasurements of defined benefit plans	Total accumulated other comprehensive income	Total net assets
Balance at beginning of period	2,212	3,138	2,362	7,713	66,505
Changes during period
Dividends of surplus					(3,206)
Profit attributable to owners of parent					4,378
Purchase of treasury shares					(1,499)
Net changes in items other than shareholders' equity	723	1,705	184	2,613	2,613
Total changes during period	723	1,705	184	2,613	2,286
Balance at end of period	2,936	4,844	2,546	10,327	68,792

Consolidated statements of cash flows
			(Millions of yen)
	Fiscal year ended		Fiscal year ended
	March 31, 2025		March 31, 2026
Cash flows from operating activities
Profit before income taxes		5,723	6,359
Depreciation		3,096	3,223
Impairment losses		219	75
Amortization of goodwill		407	543
Decrease (increase) in retirement benefit asset		(361)	(812)
Increase (decrease) in retirement benefit liability		(32)	712
Increase (decrease) in provision for bonuses for directors		3	(8)
(and other officers)
Increase (decrease) in allowance for doubtful accounts	(33)		(31)
Interest and dividend income	(403)		(407)
Interest expenses	50		92
Foreign exchange losses (gains)	28		(294)
Loss (gain) on sale of investment securities	-		(677)
Loss (gain) on valuation of investment securities	-		87
Gain on maturity of insurance contract	(68)		(73)
Restructuring expenses - OpeCF	490		-
Decrease (increase) in trade receivables	362		149
Decrease (increase) in inventories	522		906
Increase (decrease) in trade payables	(3,660)		(974)
Increase (decrease) in accounts payable - other	(188)		10
Increase (decrease) in accrued consumption taxes	66		8
Other, net	(1,015)		(21)
Subtotal	5,207		8,866
Interest and dividends received	408		416
Interest paid	(51)		(92)
Payments for restructuring -OpeCF	(490)		-
Income taxes paid	(1,726)		(1,677)
Income taxes refund	0		-
Net cash provided by (used in) operating activities	3,347		7,513
Cash flows from investing activities
Payments into time deposits	(406)		(54)
Proceeds from withdrawal of time deposits	1,769		181
Purchase of property, plant and equipment	(1,753)		(1,513)
Proceeds from sale of property, plant and equipment	17		30
Purchase of intangible assets	(991)		(944)
Purchase of investment securities	-		(1,891)
Proceeds from sale of investment securities	-		920
Payments for absorption-type split	(6,750)		-
Proceeds from maturity of insurance funds	138		147
Other, net	(326)		(123)
Net cash provided by (used in) investing activities	(8,303)		(3,247)
Cash flows from financing activities
Net increase (decrease) in short-term borrowings	1,388		2,124
Proceeds from long-term borrowings	3,000		-
Repayments of long-term borrowings	(1)		(563)
Purchase of treasury shares	(2,499)		(1,499)
Repayments of lease liabilities	(68)		(56)
Dividends paid	(3,284)		(3,205)
Other, net	(0)		-
Net cash provided by (used in) financing activities	(1,465)		(3,200)
Effect of exchange rate change on cash and cash equivalents	39		760
Net increase (decrease) in cash and cash equivalents	(6,381)		1,826
Cash and cash equivalents at beginning of period	20,088		13,706
Cash and cash equivalents at end of period	13,706		15,533