KOA Corporation Financial Summary for the Second Quarter of the Fiscal Year Ending March 2027 (Interim) [Japanese GAAP]

Overview of Results

For the interim period, KOA Corporation's consolidated net sales were 43,629 million yen, a 26.0% increase year-over-year, supported by expanded demand for AI-related equipment and steady demand in the automotive sector. Operating income was 3,739 million yen, ordinary income was 3,983 million yen, and interim net income attributable to owners of parent improved substantially to 5,820 million yen. A special gain of 3,098 million yen for relocation compensation contributed to results. The full-year forecast has been revised from the previous announcement, and future developments should be monitored.

Financial Position, Outlook and Dividend

Total assets decreased slightly from the previous fiscal year-end and liabilities also declined, resulting in a healthy equity ratio of 62.6%. Cash and cash equivalents at period-end were 25,835 million yen. Dividend policy and any revisions to year-end dividends have been disclosed, and supplementary materials and an earnings presentation will be released alongside the financial summary. The full-year forecast for the fiscal year ending March 2027 has been revised; while realization depends on market conditions, the company aims for profit growth centered on ROIC management.