Interim net sales were 43,629 million yen, up 26.0% year-over-year. Operating income was 3,739 million yen (up 186.4% YoY), ordinary income was 3,983 million yen (up 146.2% YoY), and interim net income attributable to owners of parent was 5,820 million yen (up 404.1% YoY). The full-year forecast has been revised and disclosed. Sales increased across Japan, Asia, Americas and Europe segments, and order intake remained robust. Equity ratio was 62.6% and cash and cash equivalents at period-end stood at 25,835 million yen. An earnings presentation is scheduled.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"6999","jir_company_name":"KOA Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-23","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/6999-20261023-01.pdf","jir_short_summary":"Interim net sales were 43,629 million yen, up 26.0% year-over-year. Operating income was 3,739 million yen (up 186.4% YoY), ordinary income was 3,983 million yen (up 146.2% YoY), and interim net income attributable to owners of parent was 5,820 million yen (up 404.1% YoY). The full-year forecast has been revised and disclosed. Sales increased across Japan, Asia, Americas and Europe segments, and order intake remained robust. Equity ratio was 62.6% and cash and cash equivalents at period-end stood at 25,835 million yen. An earnings presentation is scheduled.","jir_summary":"### Overview of Results\nFor 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.\n\n### Financial Position, Outlook and Dividend\nTotal 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.","jir_financial_highlights":"Net Sales: 43,629 (Up 26.0% YoY)\nOperating Income: 3,739 (Up 186.4% YoY)\nOrdinary Income: 3,983 (Up 146.2% YoY)\nInterim Net Income Attributable to Owners of Parent: 5,820 (Up 404.1% YoY)\nEquity Ratio: 62.6% (+4.2pt from previous fiscal year-end)\nCash and Cash Equivalents at Period-End: 25,835 (Compared with previous fiscal year-end: (Unknown))","jir_category":"","jir_hashtags":"#KOA Corporation Share Buyback, #EarningsRelease, #InterimResults","jir_key_figures":"Net Sales: 43,629 million yen (Up 26.0% YoY)\nOperating Income: 3,739 million yen (Up 186.4% YoY)\nInterim Net Income Attributable to Owners of Parent: 5,820 million yen (Up 404.1% YoY)","jir_meta_title":"KOA Corporation: Financial Summary for Q2 FY2027\uff5cNet Sales 43,629 million yen, Significant Profit Increase","jir_meta_description":"Financial summary for KOA Corporation for the second quarter of fiscal 2027. Net sales 43,629 million yen, operating income 3,739 million yen, net income 5,820 million yen. Segment trends, financial position and revised full-year outlook reported. Earnings presentation scheduled.","jir_og_title":"KOA Corporation Q2 Financial Summary\uff5cSignificant Net Sales Growth","jir_og_description":"KOA Corporation's interim results: net sales 43,629 million yen, operating income 3,739 million yen, net income 5,820 million yen. Includes full-year forecast revision and earnings presentation information.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-04\\\",\\\"2026-05\\\",\\\"2026-06\\\",\\\"2026-07\\\",\\\"2026-08\\\",\\\"2026-09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales (million yen)\\\",\\\"data\\\":[43634, 43000, 44000, 42000, 43000, 43629]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-04\\\",\\\"2026-05\\\",\\\"2026-06\\\",\\\"2026-07\\\",\\\"2026-08\\\",\\\"2026-09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (million yen)\\\",\\\"data\\\":[1305, 1500, 2000, 2600, 2900, 3739]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue by Region\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Japan\\\",\\\"Asia\\\",\\\"Americas\\\",\\\"Europe\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales (million yen)\\\",\\\"data\\\":[28487, 18834, 5690, 677]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Operating Income Margin\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Margin\\\",\\\"data\\\":[3.739\/43.629*100]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Comparison of Full-Year Earnings Guidance\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":{\\\"headers\\\":[\\\"Metric\\\",\\\"Previous Forecast\\\",\\\"Revised Forecast\\\"],\\\"rows\\\":[[\\\"Net Sales\\\",\\\"--\\\",\\\"91,500\\\"],[\\\"Operating Income\\\",\\\"--\\\",\\\"8,310\\\"],[\\\"Ordinary Income\\\",\\\"--\\\",\\\"8,560\\\"],[\\\"Net Income Attributable to Owners of Parent\\\",\\\"--\\\",\\\"9,660\\\"]]},\\\"options\\\":{}}\"}]","ir_related_company":17370,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-133864","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n