Financial Summary for the Second Quarter of the Fiscal Year Ending March 2027 (Interim) [Japanese GAAP] (Non-consolidated)

Business Performance Overview

While interim net sales declined year-on-year, the order environment remained favorable. Decreases in sales of core products—high-capacity suction work vehicles and high-pressure cleaning vehicles—and increased personnel expenses had an impact. Operating income, ordinary income, and interim net income all fell short of the prior-year period, but the order backlog remains at a higher-than-year-end level. Financial position is stable in terms of both assets and net assets, and cash and cash equivalents increased. The full-year earnings guidance has been revised and disclosed; attention should be paid to future foreign exchange and interest rate trends.

Outlook and Implications for Investors

The full-year outlook for fiscal 2027 has been revised: net sales are projected at 13,500 hundred million yen (down 4.2%), operating income at 1,090 hundred million yen, ordinary income at 1,100 hundred million yen, and net income attributable to owners of parent at 740 hundred million yen. Sustained order strength could be key to future sales recovery. On the capital side, the equity ratio is stable at 62.8%. The increase in cash enhances financial flexibility and contributes to reprioritization of investments.