Worth reading
74In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
20434
¥ million (revenue for the fiscal year ended August 2026)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportFiscal year ending August 202615 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales20,434 Millions of yen+79.2%
Operating profit4,130 Millions of yen+99.8%
Ordinary income3,904 Millions of yen+105.5%
Net income¥3,464 million +157.6%net income attributable to owners of the parent
Gross Profit Margin32.5
Operating profit margin20.2
Selling, general and administrative expenses2,515 Millions of yen
Results for the three months of the current quarterQuarterly standalone revenue and operating income trends are provided for the Precision Components and Functional Materials businesses. Individual quarterly income statements: Not disclosed
Full-year earnings forecast
Fiscal year ending August 2027
Net Sales
28,000 Millions of yen
Operating profit
6,500 Millions of yen
Ordinary income
6,300 Millions of yen
Profit attributable to owners of the parent
4,200 Millions of yen
Earnings per share
¥148.06
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Generally performing better than initially expectedBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Materials costs6,680 Millions of yen
- Subcontracted processing costs1,662 Millions of yen
- Labor Costs3,206 Millions of yen
- Depreciation1,045 Millions of yen
- SG&A personnel expenses1,075 Millions of yen
- Amortization of goodwill and other items388 Millions of yen
- Taxes and dues193 Millions of yen
- Research and development costs155 Millions of yen
- Interest expenses235 Millions of yen
- Subsidy Income1,013 Millions of yen
- Decrease in provisions for order losses and other items60 Millions of yen
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
- AssumptionsCustomer requests for increased productionDetailsVery strong, but customer requirements have not been fully incorporated into the outlook because it is unclear whether the pace of capacity expansion can keep up
- AssumptionsEquipment to be installed by the second half of 2027DetailsOn order
New initiatives
- Acquired the aluminum surface treatment business from アルバックテクノ's Izumiya Plant, effective 1 September 2026
- Increased capital investment for the fiscal year ending August 2027 to ¥5.6 billion, primarily to expand capacity in the semiconductor field
- Developing new materials and technologies, including low-temperature-compatible materials and high-insulation coatings
- Expanding orders for consumables for semiconductor manufacturing equipment, including ESCs and electrodes
Key KPIsA metric the company considers important as a management benchmark.
- Semiconductor consumables as a percentage of sales73.2 %
- FPD consumables as a percentage of sales13.9 %
- Consolidated ROIC target25 %
- Number of Employees654 People
- Contribution margin per employee¥1,753 10,000
Unit price and quantity metricsThese figures show sales broken down by price and volume.
KMAC vacuum chamber sales volume trend provided. 399 tonnes in FY2024Segment results
Precision Components Business
Semiconductor revenue
7,551 Millions of yen+23.1%
FPD Revenue
1,127 Millions of yen-12.4%
Other net sales
464 Millions of yen+62.3%
Functional materials business
Revenue from IT equipment
3,589 Millions of yen
Revenue from semiconductor equipment components
2,380 Millions of yen
Revenue from basic materials
5,356 Millions of yen
Segment profit
1,800 Millions of yen
Medium-term management plan targets
Plan nameFusion2028
Target fiscal yearFiscal year ending August 2028
Net Sales
320 Hundreds of millions of yen
Operating profit
82 Hundreds of millions of yen
Consolidated ROIC
25 %
Payout ratio
35 % or higher
Financial targets
Consolidated ROIC
Target25 %
Equity ratio
Actual results53.5%
Market Size / Share
The Company's share of the precision components market was 8.8% in 2026. Market-size data is presented in a chart, but the numerical figures are not disclosedOrders received and order backlog
Orders in the semiconductor field and for the Group as a whole are described as being at record highs. Amount: Not disclosedNumber of employees
Number of Employees654 People
Change during the periodUp 59 from 595 at the end of the previous fiscal year
Capital expenditures
¥5,600 million plan for the fiscal year ending August 2027
Annual Dividend
Fiscal year ending August 2026
Annual¥47
Interim¥19
End of period¥28
Fiscal year ending August 2027
Annual¥52
Interim¥26
End of period¥26
Payout ratio
35% or more (medium-term business plan)| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | Fiscal year ending August 2026 |
| Net Sales | 20,434 Millions of yen (YoY +79.2%) |
| Operating profit | 4,130 Millions of yen (YoY +99.8%) |
| Ordinary income | 3,904 Millions of yen (YoY +105.5%) |
| Net income | ¥3,464 million (net income attributable to owners of the parent) (YoY +157.6%) |
| Gross Profit Margin | 32.5 |
| Operating profit margin | 20.2 |
| Selling, general and administrative expenses | 2,515 Millions of yen |
| Results for the three months of the current quarter | Quarterly standalone revenue and operating income trends are provided for the Precision Components and Functional Materials businesses. Individual quarterly income statements: Not disclosed |
| Full-year earnings forecast | Fiscal year ending August 2027 Net Sales 28,000 Millions of yen / Operating profit 6,500 Millions of yen / Ordinary income 6,300 Millions of yen / Profit attributable to owners of the parent 4,200 Millions of yen / Earnings per share ¥148.06 |
| Self-assessment against the plan | Generally performing better than initially expected |
| Segment results | Precision Components Business Semiconductor revenue 7,551 Millions of yen (YoY +23.1%) / FPD Revenue 1,127 Millions of yen (YoY -12.4%) / Other net sales 464 Millions of yen (YoY +62.3%) / Functional materials business Revenue from IT equipment 3,589 Millions of yen / Revenue from semiconductor equipment components 2,380 Millions of yen / Revenue from basic materials 5,356 Millions of yen / Segment profit 1,800 Millions of yen |
| Breakdown of Factors Affecting the Change | Factors Materials costs / Amount 6,680 Millions of yen, Factors Subcontracted processing costs / Amount 1,662 Millions of yen, Factors Labor Costs / Amount 3,206 Millions of yen, Factors Depreciation / Amount 1,045 Millions of yen, Factors SG&A personnel expenses / Amount 1,075 Millions of yen, Factors Amortization of goodwill and other items / Amount 388 Millions of yen, Factors Taxes and dues / Amount 193 Millions of yen, Factors Research and development costs / Amount 155 Millions of yen, Factors Interest expenses / Amount 235 Millions of yen, Factors Subsidy Income / Amount 1,013 Millions of yen, Factors Decrease in provisions for order losses and other items / Amount 60 Millions of yen |
| Key KPIs | Indicator name Semiconductor consumables as a percentage of sales / Value 73.2 %, Indicator name FPD consumables as a percentage of sales / Value 13.9 %, Indicator name Consolidated ROIC target / Value 25 %, Indicator name Number of Employees / Value 654 People, Indicator name Contribution margin per employee / Value ¥1,753 10,000 |
| Unit price and quantity metrics | KMAC vacuum chamber sales volume trend provided. 399 tonnes in FY2024 |
| Number of employees | Number of Employees 654 People / Change during the period Up 59 from 595 at the end of the previous fiscal year |
| Assumptions Underlying the Business Outlook | Assumptions Customer requests for increased production / Details Very strong, but customer requirements have not been fully incorporated into the outlook because it is unclear whether the pace of capacity expansion can keep up, Assumptions Equipment to be installed by the second half of 2027 / Details On order |
| Medium-term management plan targets | Plan name Fusion2028 / Target fiscal year Fiscal year ending August 2028 / Net Sales 320 Hundreds of millions of yen / Operating profit 82 Hundreds of millions of yen / Consolidated ROIC 25 % / Payout ratio 35 % or higher |
| Financial targets | Consolidated ROIC Target 25 % / Equity ratio Actual results 53.5% |
| Annual Dividend | Fiscal year ending August 2026 Annual ¥47 / Interim ¥19 / End of period ¥28 / Fiscal year ending August 2027 Annual ¥52 / Interim ¥26 / End of period ¥26 |
| Payout ratio | 35% or more (medium-term business plan) |
| Capital expenditures | ¥5,600 million (plan for the fiscal year ending August 2027) |
| Orders received and order backlog | Orders in the semiconductor field and for the Group as a whole are described as being at record highs. Amount: Not disclosed |
| Market Size / Share | The Company's share of the precision components market was 8.8% in 2026. Market-size data is presented in a chart, but the numerical figures are not disclosed |
| New initiatives | Acquired the aluminum surface treatment business from アルバックテクノ's Izumiya Plant, effective 1 September 2026, Increased capital investment for the fiscal year ending August 2027 to ¥5.6 billion, primarily to expand capacity in the semiconductor field, Developing new materials and technologies, including low-temperature-compatible materials and high-insulation coatings, Expanding orders for consumables for semiconductor manufacturing equipment, including ESCs and electrodes |
Items this document does not state (5)
Progress against full-year forecastNumber of stores and locationsRisk amount incorporated into the outlookAcquisition of treasury sharesKey points of the Q&A
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.In the Precision Components business, sales of semiconductor and FPD products increased, while higher utilisation improved profit margins. In the Functional Materials business, semiconductor equipment components and base materials performed well, with semiconductor equipment components contributing to profit. The consolidation of the KMAC business also contributed to earnings growth.
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