{"id":142671,"date":"2026-11-06T13:37:27","date_gmt":"2026-11-06T04:37:27","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7231-20261106-01_wp_financial_summary\/"},"modified":"2026-11-06T13:37:27","modified_gmt":"2026-11-06T04:37:27","slug":"7231-20261106-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7231\/ir\/7231-20261106-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending March 2027 Second Quarter (Interim) Financial Summary [Japan GAAP] (Consolidated)"},"content":{"rendered":"<p>For the second quarter of the fiscal year ending March 2027, consolidated results were: revenue 156,900 million yen, operating income 3,611 million yen, ordinary income 3,428 million yen, and interim net income attributable to owners of the parent 3,158 million yen. Full-year forecasts are revenue 332,000 million yen, operating income 8,500 million yen, ordinary income 8,600 million yen, net income attributable to owners of the parent 7,600 million yen, and earnings per share around 7,356 sen (subject to revision). The Steel segment recorded a profit decline, while the Automotive &#038; Industrial Machinery Parts segment saw profit growth. The dividend is forecast at 135 yen per year.<\/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":"7231","jir_company_name":"Topy Industries, Limited","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7231-20261106-01.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2027, consolidated results were: revenue 156,900 million yen, operating income 3,611 million yen, ordinary income 3,428 million yen, and interim net income attributable to owners of the parent 3,158 million yen. Full-year forecasts are revenue 332,000 million yen, operating income 8,500 million yen, ordinary income 8,600 million yen, net income attributable to owners of the parent 7,600 million yen, and earnings per share around 7,356 sen (subject to revision). The Steel segment recorded a profit decline, while the Automotive & Industrial Machinery Parts segment saw profit growth. The dividend is forecast at 135 yen per year.","jir_summary":"### Overview of Results\nThe Steel segment recorded a significant profit decline as the spread between scrap iron prices and steel selling prices narrowed, whereas the Automotive & Industrial Machinery Parts segment saw revenue growth driven by increased shipment volumes and a temporary profit boost resulting from changes in how raw material price increases are passed through to selling prices. Interim net income increased 27.2% year-over-year, with operating income and ordinary income showing slight increases or remaining stable. For the full year, the company plans to continue appropriate steel price increases and growth investments while taking into account external factors such as rising energy costs.\n\n### Outlook and Dividends\nThe full-year forecast expects revenue of 332,000 million yen, operating income of 8,500 million yen, ordinary income of 8,600 million yen, and net income attributable to owners of the parent of 7,600 million yen, with some revisions from the previous forecast. The dividend forecast is 135 yen per year including the year-end dividend. The company will continue to advance its medium-term management plan and promote growth investments.","jir_financial_highlights":"Revenue: 156,900 (Year-over-Year (YoY) 9.7% increase)\nOperating Income: 3,611 (Year-over-Year (YoY) 10.9% increase)\nOrdinary Income: 3,428 (Year-over-Year (YoY) 1.1% increase)\nInterim Net Income Attributable to Owners of Parent: 3,158 (Year-over-Year (YoY) 27.2% increase)","jir_category":"","jir_hashtags":"#TopyIndustries, #Earnings, #Interim, #MediumTermManagementPlan","jir_key_figures":"Revenue: 156,900 million yen (Year-over-Year 9.7% increase)\nOperating Income: 3,611 million yen (Year-over-Year 10.9% increase)\nInterim Net Income Attributable to Owners of Parent: 3,158 million yen (Year-over-Year 27.2% increase)","jir_meta_title":"Topy Industries, Limited \u2014 FY2027 Q2 Financial Summary | Revenue 156,900 million yen, Net Income 3,158 million yen","jir_meta_description":"Summary of Topy Industries, Limited's FY2027 Q2 financial results: revenue 156,900 million yen, operating income 3,611 million yen, net income 3,158 million yen. Full-year forecast revised; dividend expected at 135 yen per year.","jir_og_title":"Topy Industries, Limited \u2014 Financial Summary: Q2 Results and Full-Year Outlook","jir_og_description":"Analysis of Topy Industries, Limited's FY2027 Q2 financial summary, including key metrics, segment trends, and the full-year outlook.","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\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-04\\\",\\\"2026-07\\\",\\\"2026-10\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[142998,156900,332000]}]},\\\"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\\\",\\\"2026-07\\\",\\\"2026-10\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[3256,3611,8500]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"net_income_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-04\\\",\\\"2026-07\\\",\\\"2026-10\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Interim Net Income\\\",\\\"data\\\":[2483,3158,7600]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Revenue Breakdown by Segment\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"pie\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Steel\\\",\\\"Automotive & Industrial Machinery Parts\\\",\\\"Other\\\"],\\\"datasets\\\":[{\\\"data\\\":[55863,109514,393+?]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Gross Margin\\\",\\\"Operating Margin\\\",\\\"Ordinary Margin\\\"],\\\"datasets\\\":[{\\\"data\\\":[?]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Forecast vs Actual Comparison\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":{}}\"}]","ir_related_company":16876,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-142671","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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