Tenryu Saw Mfg. Co., Ltd. Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending March 2027

Overview of Performance

Consolidated net sales for the second quarter of the fiscal year ending March 2027 increased to 7,578 million yen (YoY +12.2%). However, due to higher raw material costs, operating profit declined to 850 million yen (YoY -8.3%) and ordinary income decreased to 1,154 million yen (YoY -6.9%). There was a non-recurring loss recorded as an extraordinary loss, causing net income attributable to owners of parent for the interim period to fall to 83 million yen (YoY -90.1%). By segment, Japan and China were firm, but Asia's profitability worsened; while Europe and the U.S. remained steady, overall margins were affected.

Outlook and Capital Policy

Full-year forecasts have been revised on the assumption of higher sales: net sales of 15,500 million yen, operating profit of 1,820 million yen, ordinary income of 2,250 million yen, and net income attributable to owners of parent of 1,040 million yen (earnings per share of 116.25 yen). Dividend forecasts have also been revised, and there may be changes to capital policy including shareholder returns; therefore, future earnings presentations and timely disclosures should be monitored closely.