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 ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Revenue and earnings declined year on year due to the sale of all shares in 日本ノズル株式会社 in the previous consolidated fiscal year and its exclusion from the scope of consolidation, as well as the recognition as an extraordinary gain of the unrecognized portion of contract consideration received and other amounts based on the interim arbitral award in the international arbitration with 江蘇三超社.
None ("There are 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 | ¥588 million (YoY -58.4%) |
| Operating profit | ¥-158 million |
| Ordinary income | ¥-156 million |
| Profit attributable to owners of the parent | ¥-194 million |
| Net income per share | −¥17.61 |
| Equity ratio | End of the current fiscal period 62.5 / End of previous period 63.9 |
| Total assets | ¥1,352 million |
| Net assets | ¥849 million |
| Cash flows from operating activities | ¥-595,360 thousand |
| Cash flows from investing activities | ¥-13,333 thousand |
| Cash flows from financing activities | ¥-59,919 thousand |
| Cash and cash equivalents at end of period | ¥415,592 thousand |
| 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 (no change from the latest published earnings forecast) |
| Annual Dividend Forecast | ¥5 → ¥0（-100.0%） |
| Segment revenue | Special Precision Equipment business ¥438,296 thousand (YoY +21.1%), D-Next business ¥147,168 thousand (YoY +35.1%), Material Science business ¥3,095 thousand (YoY +2.1%) |
| Segment profit | Special Precision Equipment business ¥-9,001 thousand, D-Next business ¥-55,398 thousand, Material Science business ¥-93,856 thousand |
| Depreciation and amortization | ¥5,959 thousand |
| Impairment loss | ¥13,718 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥0 thousand, Gain on reversal of subscription rights to shares ¥0 thousand / Extraordinary loss Loss on disposal of non-current assets ¥33 thousand, Impairment Losses ¥13,718 thousand, Litigation-Related Costs ¥24,713 thousand |
| Disclosure regarding the going concern assumption | None ("There are 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 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| 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 shares |
| Treasury Shares at Period-End | 1 shares |
| Factors Behind Changes in Business Performance | Revenue and earnings declined year on year due to the sale of all shares in 日本ノズル株式会社 in the previous consolidated fiscal year and its exclusion from the scope of consolidation, as well as the recognition as an extraordinary gain of the unrecognized portion of contract consideration received and other amounts based on the interim arbitral award in the international arbitration with 江蘇三超社. |
Items this document does not state (6)
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 impact of the sale of all shares in 日本ノズル株式会社 in the previous consolidated fiscal year and its exclusion from the scope of consolidation, as well as the recognition as an extraordinary gain of the unrecognized portion of contract consideration received and other amounts based on the interim arbitral award in the international arbitration with 江蘇三超社.