{"id":94967,"date":"2026-08-05T15:20:13","date_gmt":"2026-08-05T06:20:13","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7963-20260805-01_wp_financial_summary\/"},"modified":"2026-08-05T15:20:13","modified_gmt":"2026-08-05T06:20:13","slug":"7963-20260805-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7963\/ir\/7963-20260805-01_wp_financial_summary\/","title":{"rendered":"Q2 Interim Financial Results for the Fiscal Year Ending December 2026 (Consolidated)"},"content":{"rendered":"<p>Sales centered on masks increased by 3.9% YoY to 5,291.0 million yen. Operating income was 407.0 million yen, ordinary income 400.0 million yen, and net income attributable to owners of the parent 247.0 million yen. While mask-related sales were robust, reduced revenue from environmental-related products could not be offset, leading to results below the previous year. The dividend forecast remains the same as last term, with the year-end dividend not disclosed, and no changes to the full-year forecast.<\/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,"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":"7963","jir_company_name":"Koken Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7963-20260805-01.pdf","jir_short_summary":"Sales centered on masks increased by 3.9% YoY to 5,291.0 million yen. Operating income was 407.0 million yen, ordinary income 400.0 million yen, and net income attributable to owners of the parent 247.0 million yen. While mask-related sales were robust, reduced revenue from environmental-related products could not be offset, leading to results below the previous year. The dividend forecast remains the same as last term, with the year-end dividend not disclosed, and no changes to the full-year forecast.","jir_summary":"### Performance Highlights\nConsolidated net sales for the interim period reached 5,291 million yen, achieving a 3.9% increase year over year. However, amid continued increases in raw material and logistics costs, operating income reached 407 million yen, ordinary income 400 million yen, and net income attributable to owners of the parent 247 million yen, all lower than the previous period due to decreased profitability despite strong mask-related sales. Prices of major products were adjusted during the term. By segment, mask-related sales remained solid, while environmental-related segments were affected by delays in large machine deliveries.\n\n### Financial Position and Outlook\nTotal assets were 21.382 billion yen, equity ratio 64.4%, cash and cash equivalents 2.839 billion yen. Cash flow: operating activities generated about 794 million yen, investing activities used about 54 million yen, and financing activities used about 725 million yen. The interim-period dividend policy remains unchanged from the latest forecast. The consolidated earnings forecast for the fiscal year ending December 2026 remains as previously announced. External factors such as persistent high raw material prices and logistics costs should be noted as potential risks.","jir_financial_highlights":"Sales: 5,291,000,000 (YoY 3.9% increase)\nOperating income: 407,000,000 (YoY \u25b37.7% decrease)\nOrdinary income: 400,000,000 (YoY \u25b35.9% decrease)\nNet income attributable to owners of the parent: 247,000,000 (YoY \u25b315.8% decrease)\nTotal assets: 21,382,000,000 (YoY \u25b31,061,000,000)","jir_category":"","jir_hashtags":"#KokenCoLtd, #financial_summary, #JapanEquities","jir_key_figures":"Sales: 5,291 million yen (YoY +3.9%)\nOperating income: 407 million yen (YoY \u25b37.7%)\nNet income attributable to owners of the parent: 247 million yen (YoY \u25b315.8%)","jir_meta_title":"Koken Co., Ltd. Q2 Interim Financial Results for the Fiscal Year Ending December 2026 | Net Sales 5.291 Billion Yen, Profit Declines","jir_meta_description":"Koken's Q2 interim results. Net sales 5.291 billion yen (YoY +3.9%), operating income 407 million yen, net income 247 million yen. Mask-related sales rose, but environment-related declines could not be offset. Look ahead to forecasts and dividend policy.","jir_og_title":"Koken Co., Ltd. Q2 Interim Results | 5.291 Billion Yen in Sales and Profit Trends","jir_og_description":"Koken\u2019s consolidated results for the second quarter of the fiscal year ending December 2026. Mask-related sales are solid, but overall profit declined. Check future outlook and dividend policy.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59051,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-94967","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Q2 Interim Financial Results for the Fiscal Year Ending December 2026 (Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-7963\/ir\/7963-20260805-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7963\/ir\/7963-20260805-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7963\/ir\/7963-20260805-01_wp_financial_summary\/\",\"name\":\"Q2 Interim Financial Results for the Fiscal Year Ending December 2026 (Consolidated) - 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