Results for this period
Interim period (second quarter)1 September 2025–28 February 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 Millions of yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
As consolidated financial statements were not prepared for the same period of the previous year, no comparative analysis has been conducted. Results benefited from the recovery in the semiconductor manufacturing equipment market, high operating rates at semiconductor plants, demand for advanced logic, DRAM and HBM, increased investment in China, and increased capital investment in China in the FPD sector. On the cost side, variable costs, including materials purchases and outsourced processing costs, decreased, while depreciation expense also declined following the change to the straight-line depreciation method. Labor costs increased due to higher headcount and increased compensation levels. The company also recorded ¥1,013 million in government subsidies received.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 September 2025–28 February 2026 |
| Net Sales | 8,710 Millions of yen |
| Operating profit | 1,568 Millions of yen |
| Ordinary income | 1,466 Millions of yen |
| Profit attributable to owners of the parent | 1,671 Millions of yen |
| Net income per share | ¥65.99 |
| Equity ratio | End of the current fiscal period 36.2 / End of previous period 32.1 |
| Total assets | 26,585 Millions of yen |
| Net assets | 9,624 Millions of yen |
| Cash flows from operating activities | 1,556 Millions of yen |
| Cash flows from investing activities | 464 Millions of yen |
| Cash flows from financing activities | -1,151 Millions of yen |
| Cash and cash equivalents at end of period | 5,124 Millions of yen |
| Full-year earnings forecast | Net Sales 17,700 Millions of yen (YoY +55.2%) / Operating profit 3,200 Millions of yen (YoY +52.1%) / Ordinary income 3,000 Millions of yen (YoY +54.9%) / Net income 2,700 Millions of yen (YoY +99.1%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | 40 yen (before adjustment for stock split) → 76 yen (before adjustment for stock split)（+90.0%） |
| Segment revenue | Precision Components Business 3,931 Millions of yen, Functional materials business 4,779 Millions of yen |
| Segment profit | Precision Components Business 825 Millions of yen, Functional materials business 744 Millions of yen |
| Depreciation and amortization | 555 Millions of yen |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Extraordinary income Subsidy Income 1,013 Millions of yen / Extraordinary loss No applicable matters. |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes Yes / 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 1 / Company name 株式会社ＫＭＸ |
| Material subsequent events | Effective 1 April 2026, the company implemented a 2-for-1 stock split of its common shares, amendments to its Articles of Incorporation, and changes to its shareholder benefit program. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors |
| Issued Shares at Period-End | 26,106,000 |
| Treasury Shares at Period-End | 755,510 |
| Factors Behind Changes in Business Performance | As consolidated financial statements were not prepared for the same period of the previous year, no comparative analysis has been conducted. Results benefited from the recovery in the semiconductor manufacturing equipment market, high operating rates at semiconductor plants, demand for advanced logic, DRAM and HBM, increased investment in China, and increased capital investment in China in the FPD sector. On the cost side, variable costs, including materials purchases and outsourced processing costs, decreased, while depreciation expense also declined following the change to the straight-line depreciation method. Labor costs increased due to higher headcount and increased compensation levels. The company also recorded ¥1,013 million in government subsidies received. |
Items this document does not state (5)
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.As consolidated financial statements were not prepared for the same period of the previous year, no comparative analysis has been conducted. Results were supported by the recovery in the semiconductor manufacturing equipment market, high operating rates at semiconductor plants, strong HBM DRAM production, and increased investment in China. The change in the year-end dividend reflects the 2-for-1 stock split effective 1 April 2026.