[Summary]

In the financial results disclosure on May 11, 2026, it was confirmed that the machinery and semiconductor-related business has recovered, profits have improved including gains from the sale of real estate, and continued growth in the payment and communications fields. In particular, THK and Nippon Thomson are beginning to see the benefits of a recovery in capital investment reflected in their performance, while SoftBank maintained its record-high profits and dividend increase forecast. On the other hand, Keikyu's real estate contribution will be large, while Infcurion's focus will be on achieving both continued high growth and cash flow improvement. In the short term, the improvement in supply and demand through upward revisions and dividend increases, and in the medium term, the gap between profit continuity and market expectations can easily affect stock valuations.


Financial results disclosures were concentrated on May 11, 2026.

There were 186 disclosures related to financial results confirmed. Excluding duplicates, there were 183 stocks.

Among them,

*Profit increase rate *Upward revision

  • Dividend policy
  • Market theme
  • Continuity of profits

Based on these criteria, we selected 5 brands.

What we focused on this time was

  • Keikyu Corporation (9006) *THK (6481)
  • Softbank (9434)
  • Infucurion (438A)
  • Nippon Thomson (6480)

It is.

Rather than simply “good financial results”,

*Which profits are structural factors?

  • Is it a temporary factor?
  • Is there a difference with market expectations?

Organize with emphasis on.

Financial Highlights

IndicatorsContents
KeikyuOrdinary profit expected to increase by 52.5%
THKFirst half profit forecast revised upward by 26.5%
SoftbankHighest profit/dividend increase forecast
InfcurionOrdinary profit expected to increase by 57.4%
Nippon ThomsonOperating income increased by 249.6%

Overview

Forecasts for the fiscal year ending March 2027 are as follows:

  • Operating revenue 401.5 billion yen *Operating income 45 billion yen
  • Ordinary income 44 billion yen *Net profit 30 billion yen

It became.

Ordinary profit is expected to increase 52.5% year on year.

In addition to the recovery in railway demand, Profits are expected to be boosted by gains from real estate sales and condominium sales.

Financial Highlights

IndicatorsContents
SalesForecast of 401.5 billion yen
Operating income45 billion yen forecast
Ordinary profit+52.5%
Factor 1Real estate sale
Factor 2Condominium sales

What happened

Quantity

Passenger demand continues to recover.

Hotel demand and inbound tourism are also showing signs of recovery.

Price

In the railway business, the impact will mainly be from a recovery in usage rather than a significant price improvement.

Cost

Increasing pressure on personnel costs continues.

Exchange

Direct impact is limited.

Structural or temporary

Gains on real estate sales tend to be a temporary factor.

On the other hand, recovery in transportation demand is similar to structural improvement.

Latest materials (3 months)

  • Expected significant increase in profits next fiscal year
  • Expansion of real estate-related profits
  • Expected recovery in inbound tourism
  • Return of funds to railway stocks

In terms of stock prices, “Continuity of profits” tends to be the focus.

Business structure

Source of revenue

  • Railway
  • Real estate *Hotel
  • Distribution

Profit margin

The real estate business has a large contribution to profits.

Strengths

  • Haneda Airport Access
  • Real estate along the railway line
  • Tourism recovery benefits

Weaknesses

*Personnel cost burden

  • Real estate dependence

Implications for stock prices

This increase in profit is a material for evaluation.

However, It is important how the market evaluates the factors that lead to real estate sales.

Because profits are not growing solely due to transportation demand, There is a possibility that there is limited room for expansion of PER.

Short term (6 months)

  • Inbound related themes
  • Review of railway stocks
  • Real estate sales progress

is the focus.

Mid-term (1 year)

Will the recovery in transportation demand take root?

Due to real estate dependence, It is important to be able to transition to recovery in the main business.

Scenario analysis

Bullish: 35% Continuation of inbound tourism and expansion of real estate profits

Neutral: 45% Trends in line with company plans

Bearish: 20% Delay in real estate sales and increase in personnel costs

Risk

RiskContents
Personnel costsCost increase
Real estateChanges in sales timing
EconomySlowdown in passenger demand

Overview

For the first quarter of the fiscal year ending December 2026,

*Sales revenue: 69.043 billion yen *Operating income 7.62 billion yen

  • Quarterly profit 4.491 billion yen

It became.

Operating income increased by 364.4% compared to the same period last year.

Furthermore, The first half profit forecast has been revised upward by 26.5%.

Financial Highlights

IndicatorsContents
Sales69.043 billion yen
Operating profit+364.4%
First half profit26.5% upward revision
Factor 1Recovery in electronics-related demand
Factor 2Improvement in industrial equipment orders

What happened

Quantity

Semiconductor/electronic-related demand is recovering.

Price

Improve the ratio of high value-added products.

Cost

Structural reform effects contributed.

Exchange

The weak yen is a constant tailwind.

Structural or temporary

A recovery in the capital investment cycle is a factor for structural improvement.

However, the business cycle is strong.

Latest materials (3 months)

*Upward revision

  • Expectations for semiconductor-related recovery
  • FA related improvements
  • US tariff risk

Stock prices are in a phase where it is easy to factor in expectations that they will bottom out.

Business structure

Source of revenue

*LM guide

  • Industrial equipment
  • Semiconductor related

Profit margin

Easy to improve during the capital investment phase.

Strengths

  • World share
  • High precision technology
  • FA related demand

Weaknesses

  • Business cycle effects
  • Depends on Chinese demand

Implications for stock prices

The upward revision is positive.

The market is likely to be aware that semiconductor capital investment has bottomed out.

However, Because it is an economy-sensitive stock, Short-term volatility tends to increase.

Short term (6 months)

  • Continued upward revision
  • Semiconductor-related capital inflow
  • Capital investment recovery

is the highlight.

Mid-term (1 year)

Will the recovery in FA/automation investment continue?

The focus is on fixing profit margin improvement.

Scenario analysis

Bullish: 40% Semiconductor capital investment continues to recover

Neutral: 40% Company plan line trends

Bearish: 20% Economic slowdown/capital investment slowdown

Risk

RiskContents
EconomySlowdown in capital investment
Foreign exchangeStrong yen
TariffsDeterioration of profit margin

Overview

For the fiscal year ending March 2026,

*Sales: 7,038.6 billion yen *Operating income 1,042.5 billion yen *Net profit 550.7 billion yen

It became.

Net profit is the highest ever.

The forecast for the fiscal year ending March 2027 is 560 billion yen.

The common stock dividend is expected to be 8.80 yen.

Financial Highlights

IndicatorsContents
Sales7,038.6 billion yen
Operating income1,042.5 billion yen
Net profitRecord high
Factor 1Stable communications revenue
Factor 2PayPay expansion

What happened

Quantity

The telecommunications contract infrastructure is stable.

Financial and payment usage is also expanding.

Price

ARPU improvement is limited.

Cost

Large-scale investment burden continues.

Exchange

Some investment businesses were affected.

Structural or temporary

Telecommunications revenue is structurally stable.

On the other hand, some profits are easily affected by the investment environment.

Latest materials (3 months)

  • New record high profit
  • Dividend increase forecast
  • AI-related investment expectations
  • PayPay expansion

The focus is on re-evaluation as a high-yield defensive player.

Business structure

Source of revenue

  • Communication *PayPay
  • Finance
  • Media

Profit margin

Telecommunications business is highly profitable.

Strengths

  • Huge customer base
  • High dividend
  • Financial cooperation

Weaknesses

  • Mature market
  • Investment burden

Implications for stock prices

Highest profits and dividend increases are evaluation materials.

However, As a telecommunications stock, it already has a certain level of valuation.

What is important is the extent to which the market factors in growth in the AI ​​and financial fields.

Short term (6 months)

  • Dividend increase evaluation
  • High dividend capital inflow
  • AI theme

is the focus.

Mid-term (1 year)

Expanding profits in areas other than communications is important.

The focus is on the progress of PayPay monetization.

Scenario analysis

Bullish: 30% Expansion of finance/AI field

Neutral: 50% Continued stable growth

Bearish: 20% Increased investment burden

Risk

RiskContents
RegulationPressure on communication charges
InvestmentAI investment burden
CompetitionIntensifying financial competition

Overview

For the fiscal year ending March 2026,

  • Sales 9.505 billion yen *Operating income 440 million yen
  • Ordinary profit 336 million yen

It became.

Operating income increased by 207.4%.

Ordinary profit for the fiscal year ending March 2027 is expected to increase by 57.4%.

Financial Highlights

IndicatorsContents
Sales+32.5%
Operating profit+207.4%
Ordinary profit forecast+57.4%
Factor 1BtoB payment growth
Factor 2Expand stock revenue

What happened

Quantity

Payment usage continues to expand.

Price

Improve stock-type profit ratio.

Cost

Development investment burden continues.

Exchange

Impact is limited.

Structural or temporary

Payment infrastructure growth is a structural factor.

However, the upfront investment burden is also large.

Latest materials (3 months)

  • Continued high growth *SMBC cooperation
  • Expansion of BtoB payments
  • Expected to improve operating CF

This is a situation where it is easy to be evaluated as a growth stock.

Business structure

Source of revenue

  • Payment platform *BaaS
  • Corporate payment

Profit margin

Upfront investment is likely to fluctuate.

Strengths

  • High growth market *Stock income
  • Financial cooperation

Weaknesses

*Cash flow

  • Investment burden

Implications for stock prices

Continuing high growth is evaluation material.

However, The market tends to focus on "quality of profits" and "improvement of operating CF."

While PSR evaluation tends to increase, Adjustments when growth slows also tend to be large.

Short term (6 months)

*New introduction

  • Expansion of payment and circulation amount
  • Growth stock capital return

is the focus.

Mid-term (1 year)

It is important to balance profit growth and operating CF improvement.

The key is to increase the stock return ratio.

Scenario analysis

Bullish: 40% Continued high growth

Neutral: 40% Maintaining high level despite slowing growth

Bearish: 20% Increased investment burden

Risk

RiskContents
Investment burdenDecrease in profit margin
CompetitionFintech competition intensifies
CFDecreased ability to generate funds

Overview

For the fiscal year ending March 2026,

  • Sales 63.031 billion yen *Operating income 4.102 billion yen
  • Ordinary profit 5.162 billion yen

It became.

Operating income increased by 249.6%.

For the fiscal year ending March 2027, operating profit is expected to be 8.2 billion yen.

Financial Highlights

IndicatorsContents
Operating profit+249.6%
Next fiscal year operating income8.2 billion yen forecast
DividendDividend increase forecast
Factor 1Semiconductor demand
Factor 2Demand for machine tools

What happened

Quantity

Increased demand for semiconductor manufacturing equipment.

Price

Improve the ratio of high value-added products.

Cost

Absorbed by improving utilization rate.

Exchange

The weak yen is a tailwind.

Structural or temporary

Demand for AI and automation is a medium- to long-term theme.

However, the influence of the capital investment cycle is strong.

Latest materials (3 months)

  • Significant increase in profit
  • Dividend increase forecast
  • Semiconductor-related recovery *AI-related expectations

The focus is on capital inflows into machinery and semiconductor-related industries.

Business structure

Source of revenue

*Bearing

  • For semiconductor equipment
  • For machine tools

Profit margin

It is easy to increase by improving the utilization rate.

Strengths

  • High precision technology
  • Semiconductor-related demand
  • Expansion for FA

Weaknesses

  • Business cycle
  • Depends on capital investment

Implications for stock prices

The market is likely to be conscious of a ``semiconductor circulation recovery''.

Especially if AI-related capital investment continues, It is easy to be aware that there is room for evaluation.

On the other hand, as it is an economy-sensitive stock, There are also large fluctuations in supply and demand.

Short term (6 months)

  • Semiconductor-related capital inflow
  • Dividend increase evaluation
  • Expected AI capital investment

is the focus.

Mid-term (1 year)

It is important to continue recovering capital investment.

The key is to improve profit margins.

Scenario analysis

Bullish: 45% Expansion of AI-related capital investment

Neutral: 35% Company plan line trends

Bearish: 20% Semiconductor investment slowdown

Risk

RiskContents
EconomySlowdown in capital investment
Foreign exchangeStrong yen
GeopoliticsSupply Chain Disruption

Railway/Real Estate

Keikyu has a large contribution from real estate.

In addition to transportation demand, Asset utilization is boosting profit growth.

Machinery/Semiconductor

THK, Nippon Thomson, The benefits of the recovery in capital investment are noticeable.

In particular, a common theme is the recovery in semiconductor-related demand.

Communication/Fintech

Softbank is stable.

Infcurion is a high-growth species.

Market evaluation axes vary greatly.


In this group of financial statements,

  • Semiconductor capital investment recovery
  • AI related themes
  • High dividend evaluation *Fintech growth

is easily recognized as a market theme.

However, Not just a simple profit increase rate,

  • Continuity of profits
  • Temporary factor ratio
  • Difference with market expectations

becomes important.

Especially economic-sensitive stocks, There will also be large fluctuations if expectations for upward revisions dissipate.


The 5 stocks this time are Each has different strengths.

  • Keikyu's profit recovery including real estate
  • THK recovers in capital investment
  • Softbank has stable profits and increased dividends
  • Infcurion has high growth
  • Nippon Thomson's semiconductor related recovery

is the central theme.

In the short term, The focus is on upward revisions, dividend increases, and capital inflows into semiconductor themes.

In the mid-term, The difference between the continuity of profits and market expectations tends to affect stock valuation.


This article is for educational and informational purposes only, based on public information. It is not a recommendation or solicitation to buy or sell any specific security or financial product. Although care is taken with accuracy, the content and future investment outcomes are not guaranteed. Final investment decisions should be made at your own judgment and responsibility.