Worth reading
39Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
13.9
% (year-on-year change in operating income)Wording
Avoiding a definitive answer
How definitive the wording is.Results for this period
Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales65,021¥ millionYear on year +11.0%Progress 77.4%
Operating profit12,599¥ millionYear on year +13.9%Progress 81.8%
Ordinary income13,276¥ millionYear on year +10.5%Progress 77.2%
Net income attributable to owners of the parent7,917¥ millionYear on year +18.7%Progress 79.2%
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¥297.86
Financial position at period-end
Total assets236,617¥ million
of which net assets 184,781 ¥ millionEquity ratio 38.8%vs. prior year-end -0.3pt
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.
Segment revenueWafer Reclamation Business ¥21,860 million (YoY +7.1%), Prime Silicon Wafer Manufacturing and Sales Business ¥21,080 million (YoY +53.5%), Semiconductor-Related Equipment, Materials and Other Products ¥21,967 million (YoY -9.5%), Other ¥113 million (YoY -29.8%)
Segment profitWafer Reclamation Business ¥7,668 million (YoY +3.3%), Prime Silicon Wafer Manufacturing and Sales Business ¥5,235 million (YoY +58.0%), Semiconductor-Related Equipment, Materials and Other Products ¥1,182 million (YoY -27.2%), Other ¥-10 million (YoY -1,100.0%)
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%）
Factors Behind Changes in Business Performance
The factors behind changes in performance are not explained in this financial results summary and will be described in the “Third-Quarter Financial Results Presentation Materials for the Fiscal Year Ending December 2026” disclosed on TDnet today.
Disclosure regarding the going concern assumption
No matters to report
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 2 / Company name 国晶半導体材料（包頭）有限公司, 安徽晶隆半導体科技有限公司 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsThe consolidated subsidiary 艾索精密部件（惠州）有限公司 is scheduled to be dissolved and liquidated in May 2027. The Company will discontinue its planned entry into the automotive camera module business and will also discontinue its existing optical pickup business. An extraordinary loss from the disposal of fixed assets and other items is expected, although the amount of the impact is still being examined.
Breakdown of extraordinary income (loss)Extraordinary income Gain on bargain purchase ¥1,585 million / Extraordinary loss Not disclosed
Depreciation and amortization¥4,691 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End26,597,800 shares
Treasury Shares at Period-End1,190 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 September 2026 |
| Net Sales | ¥65,021 million (YoY +11.0%) |
| Operating profit | ¥12,599 million (YoY +13.9%) |
| Ordinary income | ¥13,276 million (YoY +10.5%) |
| Profit attributable to owners of the parent | ¥7,917 million (YoY +18.7%) |
| Net income per share | ¥297.86 |
| Equity ratio | End of the current fiscal period 38.8 / End of previous period 39.1 |
| Total assets | ¥236,617 million |
| Net assets | ¥184,781 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 ¥21,860 million (YoY +7.1%), Prime Silicon Wafer Manufacturing and Sales Business ¥21,080 million (YoY +53.5%), Semiconductor-Related Equipment, Materials and Other Products ¥21,967 million (YoY -9.5%), Other ¥113 million (YoY -29.8%) |
| Segment profit | Wafer Reclamation Business ¥7,668 million (YoY +3.3%), Prime Silicon Wafer Manufacturing and Sales Business ¥5,235 million (YoY +58.0%), Semiconductor-Related Equipment, Materials and Other Products ¥1,182 million (YoY -27.2%), Other ¥-10 million (YoY -1,100.0%) |
| Depreciation and amortization | ¥4,691 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on bargain purchase ¥1,585 million / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | No matters to report |
| 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 2 / Company name 国晶半導体材料（包頭）有限公司, 安徽晶隆半導体科技有限公司 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | The consolidated subsidiary 艾索精密部件（惠州）有限公司 is scheduled to be dissolved and liquidated in May 2027. The Company will discontinue its planned entry into the automotive camera module business and will also discontinue its existing optical pickup business. An extraordinary loss from the disposal of fixed assets and other items is expected, although the amount of the impact is still being examined. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 26,597,800 shares |
| Treasury Shares at Period-End | 1,190 shares |
| Factors Behind Changes in Business Performance | The factors behind changes in performance are not explained in this financial results summary and will be described in the “Third-Quarter Financial Results Presentation Materials for the Fiscal Year Ending December 2026” disclosed on TDnet today. |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment loss
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.The factors behind changes in performance are not explained in this financial results summary and will be described in the “Third-Quarter Financial Results Presentation Materials for the Fiscal Year Ending December 2026.” The planned dissolution of the subsidiary, a subsequent event, is due to price competition in the automotive camera module market being more severe than expected, making it difficult to secure the expected level of profitability, while future growth and profitability are also not expected in the optical pickup business because of market contraction.
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.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.