Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAPThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Net sales increased due to higher volumes of silicon recycling and the recognition of revenue from SIP Phase 3. Operating profit increased as higher sales outweighed the increase in selling, general and administrative expenses resulting from upfront investment in initiatives related to DX and AX. Ordinary profit increased due to higher operating profit and an increase in equity-method investment gains related to the Malaysia business. Quarterly net profit attributable to owners of the parent declined due in part to higher corporate taxes associated with the capital increase.
Not applicable.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | ¥3,690 million (YoY +4.8%) |
| Operating profit | ¥306 million (YoY +3.3%) |
| Ordinary income | ¥343 million (YoY +9.1%) |
| Profit attributable to owners of the parent | ¥178 million (YoY -3.8%) |
| Net income per share | ¥9.95 |
| Equity ratio | End of the current fiscal period 42.6 / End of previous period 38.3 |
| Total assets | ¥8,752 million |
| Net assets | ¥3,788 million |
| Full-year earnings forecast | Net Sales ¥5,200 million (YoY +6.9%) / Operating profit ¥500 million (YoY +14.7%) / Ordinary income ¥566 million (YoY +20.5%) / Net income ¥363 million (YoY +16.7%) |
| Annual Dividend Forecast | ¥5 → ¥5 |
| Depreciation and amortization | 142,820 Thousand yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of property, plant and equipment 350 Thousand yen / Extraordinary loss Loss on disposal or sale of property, plant and equipment 386 Thousand yen |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name None |
| Availability of Supplementary Financial Results Materials | Held |
| Availability of Financial Results Briefing | Whether applicable None / Subject person Not disclosed |
| Issued Shares at Period-End | 19,486,360 shares |
| Treasury Shares at Period-End | 3,890 shares |
| Factors Behind Changes in Business Performance | Net sales increased due to higher volumes of silicon recycling and the recognition of revenue from SIP Phase 3. Operating profit increased as higher sales outweighed the increase in selling, general and administrative expenses resulting from upfront investment in initiatives related to DX and AX. Ordinary profit increased due to higher operating profit and an increase in equity-method investment gains related to the Malaysia business. Quarterly net profit attributable to owners of the parent declined due in part to higher corporate taxes associated with the capital increase. |
Items this document does not state (14)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Net sales increased despite a longer lead time to winning consulting engagements, due to higher volumes of silicon recycling and the recognition of revenue from SIP Phase 3. Operating profit increased as higher sales outweighed the increase in selling, general and administrative expenses resulting from upfront investment in initiatives related to DX and AX. Ordinary profit increased due to higher operating profit and an increase in equity-method investment gains related to the Malaysia business, while net profit declined due in part to higher corporate taxes associated with the capital increase.