Riso Kagaku Corporation TSE:6413

Riso Kagaku : Consolidated Financial Results for the Six Months Ended September 30, 2025【PDF：324KB】

Published

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.



November 5, 2025

Consolidated Financial Results for the Six Months Ended September 30, 2025 (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 to file semi-annual securities report: November 11, 2025

Scheduled date to commence dividend payments: -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.)

  1. Consolidated financial results for the six months ended September 30, 2025 (from April 1, 2025 to September 30, 2025)
    1. Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)

      Net sales

      Operating profit

      Ordinary profit

      Profit attributable to owners of parent

      Six months ended

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      September 30, 2025

      37,620

      (1.4)

      2,540

      (9.4)

      2,810

      6.9

      1,791

      0.5

      September 30, 2024

      38,167

      9.6

      2,804

      52.3

      2,630

      12.3

      1,782

      (4.7)

      Note: Comprehensive income

      For the six months ended September 30, 2025:

      ¥2,603 million

      [91.2%]

      For the six months ended September 30, 2024:

      ¥1,361 million

      [(62.1)%]

      Basic earnings per share

      Diluted earnings per share

      Six months ended

      Yen

      Yen

      September 30, 2025

      27.96

      -

      September 30, 2024

      27.23

      -

      A two-for-one split of its common shares was conducted on January 1, 2025. As a result, basic earnings 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.

    2. Consolidated financial position

    Total assets

    Net assets

    Equity-to-asset ratio

    As of

    Millions of yen

    Millions of yen

    %

    September 30, 2025

    89,905

    65,475

    72.8

    March 31, 2025

    88,911

    66,505

    74.8

    Reference: Equity

    As of September 30, 2025: ¥65,475 million As of March 31, 2025: ¥66,505 million

  2. Cash dividends

    Annual dividends per share

    First quarter-end

    Second quarter-end

    Third quarter-end

    Fiscal year-end

    Total

    Yen

    Yen

    Yen

    Yen

    Yen

    Fiscal year ended March 31, 2025

    -

    0.00

    -

    50.00

    50.00

    Fiscal year ending March 31, 2026

    -

    0.00

    Fiscal year ending March 31, 2026

    (Forecast)

    -

    50.00

    50.00

    Note: Revisions to the forecast of cash dividends most recently announced: None

  3. Forecasts for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

(Percentages indicate year-on-year changes.)

Net sales

Operating

profit

Ordinary profit

Profit attributable to owners of parent

Net income per share

Fiscal year ending March 31, 2026

Millions of

yen

77,200

%

Millions of

yen

5,300

%

Millions of

yen

5,700

%

Millions of

yen

4,500

%

Yen

(1.9)

(14.3)

(10.4)

10.1

70.40

Note: Revisions to the forecasts in the current quarter: Yes

* Notes

  1. Significant changes in the scope of consolidation during the period: None

  2. Adoption of accounting treatment specific to the preparation of semi-annual consolidated financial statements:

    None

  3. 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

  4. Number of issued shares (common shares)

    1. Total number of issued shares at the end of the period (including treasury shares)

      As of September 30, 2025

      72,000,000 shares

      As of March 31, 2025

      72,000,000 shares

    2. Number of treasury shares at the end of the period

      As of September 30, 2025

      8,229,016 shares

      As of March 31, 2025

      7,879,016 shares

    3. Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year)

Six months ended September 30, 2025

64,067,968 shares

Six months ended September 30, 2024

65,455,944 shares

A two-for-one split of its common shares was conducted on January 1, 2025. As a result, the number of issued shares 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.

  • Review of the attached consolidated semi-annual 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.

Semi-annual Consolidated Financial Statements Semi-annual Consolidated Balance Sheets


Assets

(Millions of yen) As of March 31, 2025 As of September 30, 2025

Current assets

Cash and deposits

13,610

15,439

Notes and accounts receivable - trade

13,604

11,634

Securities

218

104

Merchandise and finished goods

7,651

7,634

Work in process

789

803

Raw materials and supplies

2,542

2,672

Other

2,989

3,159

Allowance for doubtful accounts

(174)

(185)

Total current assets

41,232

41,262

Non-current assets

Property, plant and equipment

Buildings and structures

23,982

24,197

Accumulated depreciation

(16,895)

(17,250)

Buildings and structures, net

7,087

6,946

Machinery, equipment and vehicles

7,450

7,677

Accumulated depreciation

(6,485)

(6,663)

Machinery, equipment and vehicles, net

965

1,013

Tools, furniture and fixtures

12,897

13,257

Accumulated depreciation

(12,093)

(12,379)

Tools, furniture and fixtures, net

803

877

Land

17,755

17,770

Leased assets

310

302

Accumulated depreciation

(126)

(141)

Leased assets, net

183

160

Construction in progress

582

660

Other

9,304

9,591

Accumulated depreciation

(7,510)

(7,394)

Other, net

1,794

2,197

Total property, plant and equipment

29,172

29,626

Intangible assets

Goodwill

2,308

2,036

Software

1,104

1,258

Other

2,027

1,912

Total intangible assets

5,440

5,207

Investments and other assets

Investment securities

4,288

5,057

Long-term loans receivable

10

10

Deferred tax assets

1,631

1,487

Retirement benefit asset

3,574

3,811

Other

3,574

3,455

Allowance for doubtful accounts

(12)

(12)

Total investments and other assets

13,066

13,809

Total non-current assets

47,678

48,643

Total assets

88,911

89,905



Liabilities

(Millions of yen) As of March 31, 2025 As of September 30, 2025

Current liabilities

Notes and accounts payable - trade

5,556

5,556

Short-term borrowings

1,404

3,572

Current portion of long-term borrowings

563

751

Income taxes payable

788

746

Provision for bonuses

1,992

2,098

Provision for bonuses for directors (and other officers)

52

41

Provision for product warranties

27

24

Other

7,607

7,016

Total current liabilities

17,990

19,808

Non-current liabilities

Long-term borrowings

2,445

2,069

Deferred tax liabilities

31

283

Retirement benefit liability

718

1,406

Other

1,220

863

Total non-current liabilities

4,414

4,622

Total liabilities

22,405

24,430

Net assets

Shareholders' equity

Share capital

14,114

14,114

Capital surplus

14,779

14,779

Retained earnings

38,213

36,799

Treasury shares

(8,315)

(8,743)

Total shareholders' equity

58,792

56,949

Accumulated other comprehensive income

Valuation difference on available-for-sale securities

2,212

2,672

Foreign currency translation adjustment

3,138

3,698

Remeasurements of defined benefit plans

2,362

2,155

Total accumulated other comprehensive income

7,713

8,525

Total net assets

66,505

65,475

Total liabilities and net assets

88,911

89,905

Semi-annual Consolidated Statements of Income and Comprehensive Income (Semi-annual Consolidated Statements of Income)

(Millions of yen)



Six months ended September 30, 2024

Six months ended September 30, 2025

Net sales

38,167

37,620

Cost of sales

15,780

14,989

Gross profit

22,387

22,630

Selling, general and administrative expenses

19,583

20,089

Operating profit

2,804

2,540

Non-operating income

Interest income

141

134

Dividend income

55

78

Foreign exchange gains

-

1

Other

100

112

Total non-operating income

297

326

Non-operating expenses

Interest expenses

18

43

Foreign exchange losses

416

-

Loss on retirement of non-current assets

9

2

Other

27

10

Total non-operating expenses

470

56

Ordinary profit

2,630

2,810

Extraordinary losses

Loss on liquidation of subsidiaries

-

101

Total extraordinary losses

-

101

Profit before income taxes

2,630

2,709

Income taxes

848

918

Profit

1,782

1,791

Profit attributable to owners of parent

1,782

1,791

(Semi-annual Consolidated Statements of Comprehensive Income)

(Millions of yen)



Six months ended September 30, 2024

Six months ended September 30, 2025

Profit

1,782

1,791

Other comprehensive income

Valuation difference on available-for-sale securities

(38)

459

Foreign currency translation adjustment

(243)

559

Remeasurements of defined benefit plans, net of tax

(138)

(206)

Total other comprehensive income

(420)

812

Comprehensive income

1,361

2,603

Comprehensive income attributable to

Comprehensive income attributable to owners of 1,361 2,603 parent

Comprehensive income attributable to non-controlling － －

interests

Semi-annual Consolidated Statements of Cash Flows

(Millions of yen)



Six months ended September 30, 2024

Six months ended September 30, 2025

Cash flows from operating activities

Profit before income taxes

2,630

2,709

Depreciation

1,408

1,460

Amortization of goodwill

135

271

Increase (decrease) in retirement benefit liability

15

645

Increase (decrease) in allowance for doubtful accounts

(13)

4

Interest and dividend income

(196)

(212)

Interest expenses

18

43

Foreign exchange losses (gains)

0

55

Decrease (increase) in trade receivables

3,251

2,215

Decrease (increase) in inventories

40

154

Increase (decrease) in trade payables

(2,440)

(187)

Increase (decrease) in accounts payable - other

(170)

(408)

Increase (decrease) in accrued consumption taxes

2

(84)

Other, net

(1,738)

(1,830)

Subtotal

2,944

4,837

Interest and dividends received

210

219

Interest paid

(18)

(43)

Income taxes paid

(782)

(711)

Income taxes refund

0

-

Net cash provided by (used in) operating activities

2,353

4,301

Cash flows from investing activities

Payments into time deposits

(409)

(52)

Proceeds from withdrawal of time deposits

1,771

174

Purchase of property, plant and equipment

(1,097)

(703)

Proceeds from sale of property, plant and equipment

4

8

Purchase of intangible assets

(613)

(358)

Purchase of investment securities

-

(100)

Payments for absorption-type split

(6,436)

-

Other, net

(89)

(8)

Net cash provided by (used in) investing activities

(6,869)

(1,040)

Cash flows from financing activities

Net increase (decrease) in short-term borrowings

1,403

2,166

Proceeds from long-term borrowings

3,000

-

Repayments of long-term borrowings

(0)

(188)

Purchase of treasury shares

(954)

(427)

Dividends paid

(3,283)

(3,206)

Other, net

(29)

(28)

Net cash provided by (used in) financing activities

135

(1,684)

Effect of exchange rate change on cash and cash

equivalents

(151)

185

Net increase (decrease) in cash and cash equivalents

(4,531)

1,762

Cash and cash equivalents at beginning of period

20,088

13,706

Cash and cash equivalents at end of period

15,557

15,469