Earnings quality
Compare earnings and operating cash flow for earnings quality.
Komatsu Ltd.
Ticker 6301 Β· π―π΅ Japan Β· Consolidated IFRS Β· amounts in yen
Filed 2026-06-18 Β· Period end 2026-03-31
Takeaway
Dig deeperThe numbers send mixed signals β dig into cash flow and leverage before drawing a conclusion.
Compare earnings and operating cash flow for earnings quality.
Mixed signals β use cash flow and the balance sheet before treating the year as clean.
ActionDig deeper
OP marginβ
Equity ratioβ
Last priceβ
Trailing P/Eβ
Look at next
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
ζ ͺεΌδΌη€Ύε°ζΎθ£½δ½ζ is a Japanese listed company. Its reportable segments include Industrial Machinery And Others, Retail Finance, Construction Mining And Utility Equipment.
- Industrial Machinery And Others
- Retail Finance
- Construction Mining And Utility Equipment
Segments Industrial Machinery And Others Β· Retail Finance Β· Construction Mining And Utility Equipment
Compare trends
No phone/email found in this filing Β· Filing date 2026-06-18
Financial statements
Income statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Revenue | β | β |
| Cost of sales* | β | β |
| Gross profit | β | β |
| Operating profit (loss) | β | β |
| Finance income | β | β |
| Finance costs | β | β |
| Income tax expense | β | β |
| Profit (loss) | β | β |
| Profit (loss) attributable to owners | β | β |
| Basic EPS (Β₯) | β | β |
Balance sheet
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash and cash equivalents | β | β |
| Current assets | β | β |
| Non-current assets | β | β |
| Total assets | β | β |
| Short-term borrowings | β | β |
| Current liabilities | β | β |
| Non-current liabilities* | β | β |
| Total liabilities | β | β |
| Equity attributable to owners | β | β |
| Total equity | β | β |
Cash flow statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash flows from operating activities | β | β |
| Cash flows from investing activities | β | β |
| Cash flows from financing activities | β | β |
| Net increase (decrease) in cash | β | β |
| Cash at end of period | β | β |
Five-year trends
No multi-year summary metrics found in this filing.
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Mixed
The numbers send mixed signals β dig into cash flow and leverage before drawing a conclusion.
On the income statement, revenue moved from β to β (β), so the top line did not break. Gross profit only slipped from β to β, while operating profit swung from β to β β the damage is concentrated below gross profit.
Cash tells a different story than earnings. Operating cash flow was still β (prior β), and cash on the balance sheet rose to β from β. When profits collapse but operating cash stays positive, read the notes for impairments and other non-cash charges before assuming the business stopped generating cash.
The balance sheet got heavier on leverage. Total liabilities rose to β while ownersβ equity fell to β. ROE moved from β to β, and the equity ratio from β to β. Employee count is 67,279 vs 66,697 a year earlier.
Liquidity & leverage
Short-term borrowing levels look more stable year over year.
Capital buffer
Capital structure held relatively steady.
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Source: EDINET S100YD25
(ζ ͺεΌδΌη€Ύε°ζΎθ£½δ½ζ), period end 2026-03-31.