Results for this period
Interim period (second quarter)1 April 2026–30 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.
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.
Solid new customer acquisitions, progress on pricing optimization measures, higher depreciation expenses associated with the operation of inspection equipment, and the absence of the gain on sale of fixed assets recorded in the previous period.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | ¥78,038 million (YoY +3.2%) |
| Operating profit | ¥6,046 million (YoY +2.2%) |
| Ordinary income | ¥6,335 million (YoY +3.5%) |
| Profit attributable to owners of the parent | ¥4,010 million (YoY -4.9%) |
| Net income per share | ¥106.98 |
| Equity ratio | End of the current fiscal period 70.8 % / End of previous period 69.7 % |
| Total assets | ¥182,441 million |
| Net assets | ¥133,748 million |
| Cash flows from operating activities | ¥6,242 million |
| Cash flows from investing activities | ¥-14,863 million |
| Cash flows from financing activities | ¥-3,489 million |
| Cash and cash equivalents at end of period | ¥52,573 million |
| Full-year earnings forecast | Net Sales ¥155,000 million (YoY +3.2%) / Operating profit ¥10,500 million (YoY +0.8%) / Ordinary income ¥11,000 million (YoY -0.1%) / Net income ¥7,000 million (YoY -9.7%) |
| Annual Dividend Forecast | ¥125 per share → ¥125 per share（0.0%） |
| Segment revenue | Testing Business ¥74,805 million (YoY +3.6%) |
| Depreciation and amortization | ¥4,611 million |
| Impairment loss | ¥36 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥1 million, Gain on sale of investment securities ¥1 million / Extraordinary loss Loss on disposal of fixed assets ¥20 million, Impairment Losses ¥36 million |
| 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 0 companies / Excluded 0 companies / Company name Not disclosed |
| Material subsequent events | The Board of Directors resolved to acquire up to 1,500,000 treasury shares, with a total acquisition cost capped at ¥5,000 million, from 12 November 2026 through 30 September 2027, and to cancel all acquired shares on 29 October 2027. The rationale was to improve capital efficiency and enhance shareholder returns. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (target audience: Not disclosed) |
| Issued Shares at Period-End | 40,749,426 shares |
| Treasury Shares at Period-End | 3,243,961 shares |
| Factors Behind Changes in Business Performance | Solid new customer acquisitions, progress on pricing optimization measures, higher depreciation expenses associated with the operation of inspection equipment, and the absence of the gain on sale of fixed assets recorded in the previous period. |
Items this document does not state (7)
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.Revenue increased as new customer acquisitions remained solid and pricing optimization measures progressed. Operating profit and ordinary profit increased on the benefit of higher revenue, despite higher depreciation expenses associated with the operation of inspection equipment. Interim net income attributable to owners of the parent declined due to the absence of the gain on sale of fixed assets recorded in the previous period.