Revised forecast
Fiscal year ending December 2026 · Full yearPrevious forecast published 7 August 2026The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.
The A-COMS business remained strong in the third quarter, and sales of original equipment and consumables, including the AI device “AtlaGage,” performed well against a backdrop of growing demand in the self-pay treatment market. In addition, the company is sequentially implementing measures including the restructuring of its business portfolio through the streamlining of unprofitable businesses, the execution of an MOU on a business alliance with REMED, and the establishment of a joint venture with RBB株式会社. The impact of the loss on the sale of shares in an affiliate is expected to be absorbed by profits from the core business.
A loss on the sale of shares in an affiliate was recognized in the first quarter. The amount was not disclosed.
| Item | Details |
|---|---|
| Net Sales | 2,700 Millions of yen → 3,000 Millions of yen（+11.1%） |
| Operating profit | 160 Millions of yen → 300 Millions of yen（+87.5%） |
| Ordinary income | 165 Millions of yen → 315 Millions of yen（+90.9%） |
| Profit attributable to owners of the parent | 15 Millions of yen → 180 Millions of yen（+1,100.0%） |
| Net income per share | ¥1.46 / sen → ¥17.02 / sen |
| Fiscal Period Covered | Fiscal year ending December 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 7 August 2026 |
| Previous-period results | Fiscal year ended December 2025: revenue ¥3,927 million, operating profit ¥140 million, ordinary profit ¥148 million, net income attributable to owners of the parent ¥258 million, earnings per share ¥25.16 |
| Reason for the revision | The A-COMS business remained strong in the third quarter, and sales of original equipment and consumables, including the AI device “AtlaGage,” performed well against a backdrop of growing demand in the self-pay treatment market. In addition, the company is sequentially implementing measures including the restructuring of its business portfolio through the streamlining of unprofitable businesses, the execution of an MOU on a business alliance with REMED, and the establishment of a joint venture with RBB株式会社. The impact of the loss on the sale of shares in an affiliate is expected to be absorbed by profits from the core business. |
| Details and amount of extraordinary loss | A loss on the sale of shares in an affiliate was recognized in the first quarter. The amount was not disclosed. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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 A-COMS business remained strong in the third quarter, with sales of original equipment and consumables, including the AI device “AtlaGage,” performing well against a backdrop of growing demand in the self-pay treatment market. The company also stated that measures such as the streamlining of unprofitable businesses and the formation of partnerships and joint ventures are gradually establishing a structure capable of generating recurring profits from its core operations. The loss on the sale of shares in an affiliate recognized in the first quarter is expected to be absorbed by profits from the core business.