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A stock split is planned to be implemented on October 1, 2026, and the dividend forecast has been revised to reflect the 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Full-year guidance unchanged. A stock split is planned to be implemented on October 1, 2026, and the dividend forecast has been revised to reflect the split.","jir_summary":"### Business trends\nLight Industries\u2019 Q1 of the fiscal year ending March 2027 continued to experience solid order activity, with a notable increase in orders in the specialized civil engineering and construction segments. While net sales declined YoY, gross profit rose. Operating income, ordinary income, and net income attributable to owners of parent also exceeded the prior year, contributing to improved profitability. The full-year guidance for 2027 remains largely unchanged, and a stock split is planned with adjusted dividend projections disclosed.\n\n### Capital policy and dividends\nA stock split will be effective on October 1, 2026. Post-split total shares will be 171,881,800, with authorized share capital rising to 680,000,000 shares. At the same time, the year-end dividend forecast has been updated to reflect the stock split; on a pre-split basis, the equivalent total would be 746 yen, consisting of 106 yen (end of Q2) + 40 yen (end of Q3) + 26.50 yen (year-end). 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