Worth reading
44Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
61
% (year-on-year decrease in revenue)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAPNet Sales290¥ millionYear on year -61.0%Progress 22.3%
Operating profit-90¥ million
Ordinary income-90¥ million
Net income attributable to owners of the parent-119¥ million
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△10.88
Financial position at period-end
Total assets1,434¥ million
of which net assets 924 ¥ millionEquity ratio 64.1%vs. prior year-end +0.2pt
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 revenueSpecialized Precision Equipment Business ¥219,710 thousand (YoY +23.4%), D-Next Business ¥69,349 thousand (YoY +32.3%), Materials Science Business ¥1,860 thousand (YoY +8.8%)
Segment profitSpecialized Precision Equipment Business ¥-9,666 thousand, D-Next Business ¥-33,238 thousand, Materials Science Business ¥-47,492 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,300 million (YoY -53.0%)
Operating profit¥-160 million
Ordinary income¥-160 million
Net income¥-230 million
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥5 → ¥0（-100.0%）
Factors Behind Changes in Business Performance
The exclusion of 日本ノズル株式会社 from the scope of consolidation following the sale of all its shares, the recognition of a special gain in the same period of the previous year based on the interim decision in international arbitration with 江蘇三超社, and company-wide increases in expenses.
Disclosure regarding the going concern assumption
Not applicable.
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 0 / Excluded 0 / Company name None
Impairment loss¥10,081 thousand
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Loss on Disposal of Fixed Assets ¥33 thousand, Impairment Losses ¥10,081 thousand, Litigation-Related Costs ¥19,537 thousand
Depreciation and amortization¥2,979 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End11,020,900
Treasury Shares at Period-End1
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥290 million (YoY -61.0%) |
| Operating profit | ¥-90 million |
| Ordinary income | ¥-90 million |
| Profit attributable to owners of the parent | ¥-119 million |
| Net income per share | △10.88 |
| Equity ratio | End of the current fiscal period 64.1 / End of previous period 63.9 |
| Total assets | ¥1,434 million |
| Net assets | ¥924 million |
| Full-year earnings forecast | Net Sales ¥1,300 million (YoY -53.0%) / Operating profit ¥-160 million / Ordinary income ¥-160 million / Net income ¥-230 million |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥5 → ¥0（-100.0%） |
| Segment revenue | Specialized Precision Equipment Business ¥219,710 thousand (YoY +23.4%), D-Next Business ¥69,349 thousand (YoY +32.3%), Materials Science Business ¥1,860 thousand (YoY +8.8%) |
| Segment profit | Specialized Precision Equipment Business ¥-9,666 thousand, D-Next Business ¥-33,238 thousand, Materials Science Business ¥-47,492 thousand |
| Depreciation and amortization | ¥2,979 thousand |
| Impairment loss | ¥10,081 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income None / Extraordinary loss Loss on Disposal of Fixed Assets ¥33 thousand, Impairment Losses ¥10,081 thousand, Litigation-Related Costs ¥19,537 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| 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 / Excluded 0 / Company name None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 11,020,900 |
| Treasury Shares at Period-End | 1 |
| Factors Behind Changes in Business Performance | The exclusion of 日本ノズル株式会社 from the scope of consolidation following the sale of all its shares, the recognition of a special gain in the same period of the previous year based on the interim decision in international arbitration with 江蘇三超社, and company-wide increases in expenses. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent events
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 exclusion of 日本ノズル株式会社 from the scope of consolidation following the sale of all its shares, the reversal of the special gain recognized in the same period of the previous year based on international arbitration with 江蘇三超社, and the impact of company-wide increases in expenses.
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.