Worth reading
39Recurring
Scored from 4 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
6.8
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAPNet Sales40,595¥ millionYear on year +6.8%Progress 48.3%
Operating profit7,735¥ millionYear on year +8.9%Progress 50.2%
Ordinary income9,016¥ millionYear on year +26.0%Progress 52.4%
Net income attributable to owners of the parent4,149¥ millionYear on year +9.2%Progress 41.5%
The 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.
Net income per share¥156.16
Financial position at period-end
Total assets216,969¥ million
of which net assets 170,693 ¥ millionEquity ratio 41.4%vs. prior year-end +2.3pt
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.
Cash inflows and outflows
Operating+10,413
Investment-11,414
Financials-7,390
Net change-8,391
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥91,906 million
Segment revenueWafer reclamation business ¥14,283 million, Prime Wafer Manufacturing and Sales Business ¥12,729 million, Semiconductor-related equipment, components, etc. ¥13,507 million
Segment profitWafer reclamation business ¥5,069 million, Prime Wafer Manufacturing and Sales Business ¥3,240 million, Semiconductor-related equipment, components, etc. ¥413 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥84,000 million (YoY +9.5%)
Operating profit¥15,400 million (YoY +7.8%)
Ordinary income¥17,200 million (YoY +3.4%)
Net income¥10,000 million (YoY +7.6%)
Annual Dividend Forecast¥45 → ¥55（+22.2%）
Disclosure regarding the going concern assumption
No applicable matters.
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name 国晶半導体材料（包頭）有限公司 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsOn 6 July 2026, 有研半導体硅材料股份公司, a consolidated subsidiary, acquired a 60% equity interest in 安徽晶隆半導体科技有限公司. The consideration was 450 million yuan (approximately ¥10,758 million). The purchase price allocation and the amount of goodwill have not yet been finalized.
Impairment lossNo applicable items during the interim period
Breakdown of extraordinary income (loss)No extraordinary income or extraordinary losses for the interim period
Depreciation and amortization¥3,078 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts and institutional investors)
Issued Shares at Period-End26,597,600 Shares
Treasury Shares at Period-End1,190 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥40,595 million (YoY +6.8%) |
| Operating profit | ¥7,735 million (YoY +8.9%) |
| Ordinary income | ¥9,016 million (YoY +26.0%) |
| Profit attributable to owners of the parent | ¥4,149 million (YoY +9.2%) |
| Net income per share | ¥156.16 |
| Equity ratio | End of the current fiscal period 41.4 / End of previous period 39.1 |
| Total assets | ¥216,969 million |
| Net assets | ¥170,693 million |
| Cash flows from operating activities | ¥10,413 million |
| Cash flows from investing activities | ¥-11,414 million |
| Cash flows from financing activities | ¥-7,390 million |
| Cash and cash equivalents at end of period | ¥91,906 million |
| Full-year earnings forecast | Net Sales ¥84,000 million (YoY +9.5%) / Operating profit ¥15,400 million (YoY +7.8%) / Ordinary income ¥17,200 million (YoY +3.4%) / Net income ¥10,000 million (YoY +7.6%) |
| Annual Dividend Forecast | ¥45 → ¥55（+22.2%） |
| Segment revenue | Wafer reclamation business ¥14,283 million, Prime Wafer Manufacturing and Sales Business ¥12,729 million, Semiconductor-related equipment, components, etc. ¥13,507 million |
| Segment profit | Wafer reclamation business ¥5,069 million, Prime Wafer Manufacturing and Sales Business ¥3,240 million, Semiconductor-related equipment, components, etc. ¥413 million |
| Depreciation and amortization | ¥3,078 million |
| Impairment loss | No applicable items during the interim period |
| Breakdown of extraordinary income (loss) | No extraordinary income or extraordinary losses for the interim period |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 国晶半導体材料（包頭）有限公司 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | On 6 July 2026, 有研半導体硅材料股份公司, a consolidated subsidiary, acquired a 60% equity interest in 安徽晶隆半導体科技有限公司. The consideration was 450 million yuan (approximately ¥10,758 million). The purchase price allocation and the amount of goodwill have not yet been finalized. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for analysts and institutional investors) |
| Issued Shares at Period-End | 26,597,600 Shares |
| Treasury Shares at Period-End | 1,190 Shares |
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogFactors Behind Changes in Business Performance
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.No factors contributing to the change in performance during the interim period are stated. The company explained that the business combination after the period-end was intended to facilitate early entry into the epitaxial-related business, create synergies with the prime wafer business, and enhance its business portfolio.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.