Komori
Earnings6337TESEC CorporationMachinery

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

First-quarter revenue increased substantially, mainly due to higher orders and sales of handlers, and operating income turned positive from an operating loss. The full-year forecast was revised to net sales of ¥7.0 billion and operating income of ¥1.1 billion, reflecting an increase for handlers and a decrease for testers.

Worth reading
49Recurring
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
78.8
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales1,912¥ millionYear on year +78.8%Progress 27.3%
Operating profit413¥ millionProgress 37.5%
Ordinary income517¥ millionProgress 39.8%
Net income attributable to owners of the parent476¥ 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¥91.87
Financial position at period-end
Total assets16,556¥ million
of which net assets 14,312 ¥ millionEquity ratio 86.4%vs. prior year-end -2.9pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥7,000 million (YoY +25.7%)
Operating profit¥1,100 million (YoY +265.4%)
Ordinary income¥1,300 million (YoY +130.2%)
Profit attributable to owners of the parent¥1,040 million (YoY +124.6%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥7,000 million / Operating profit ¥1,100 million / Ordinary income ¥1,300 million / Profit attributable to owners of the parent ¥1,040 million
Annual Dividend Forecast¥100 → ¥100(0.0%)
Shareholder Return PolicyThe policy is to pay stable dividends, regardless of fluctuations in results, with a DOE (dividend on equity) of 4% as a guideline.
Factors Behind Changes in Business Performance

A substantial increase in handler orders and sales driven by AI-related demand, and a substantial increase in gross profit accompanying higher sales. Although testers are showing signs of recovery, the recovery is expected to occur later than initially anticipated.

Disclosure regarding the going concern assumption

No applicable matters.

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 consolidation0 companies newly included or excluded (no material changes)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥181 million / Extraordinary loss Not disclosed
Depreciation and amortization¥29 million
Orders received and order backlogOrders received ¥2,012 million (YoY +116.1%) / Order backlog ¥2,655 million (YoY +5.2%)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End5,578,695
Treasury Shares at Period-End458,942
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥1,912 million (YoY +78.8%)
Operating profit¥413 million
Ordinary income¥517 million
Profit attributable to owners of the parent¥476 million
Net income per share¥91.87
Equity ratioEnd of the current fiscal period 86.4% / End of previous period 89.3%
Total assets¥16,556 million
Net assets¥14,312 million
Full-year earnings forecastNet Sales ¥7,000 million (YoY +25.7%) / Operating profit ¥1,100 million (YoY +265.4%) / Ordinary income ¥1,300 million (YoY +130.2%) / Profit attributable to owners of the parent ¥1,040 million (YoY +124.6%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥7,000 million / Operating profit ¥1,100 million / Ordinary income ¥1,300 million / Profit attributable to owners of the parent ¥1,040 million
Annual Dividend Forecast¥100 → ¥100(0.0%)
Shareholder Return PolicyThe policy is to pay stable dividends, regardless of fluctuations in results, with a DOE (dividend on equity) of 4% as a guideline.
Orders received and order backlogOrders received ¥2,012 million (YoY +116.1%) / Order backlog ¥2,655 million (YoY +5.2%)
Depreciation and amortization¥29 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥181 million / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidation0 companies newly included or excluded (no material changes)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End5,578,695
Treasury Shares at Period-End458,942
Factors Behind Changes in Business PerformanceA substantial increase in handler orders and sales driven by AI-related demand, and a substantial increase in gross profit accompanying higher sales. Although testers are showing signs of recovery, the recovery is expected to occur later than initially anticipated.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioSegment revenueSegment profitRegional salesImpairment lossMaterial 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.

Orders and sales, primarily for MAP handlers, increased substantially against the backdrop of AI-related demand, and gross profit increased substantially as a result of higher sales. For the full-year forecast, handler sales were increased based on the current order backlog and shipment status with short lead times, while tester sales were reduced because the recovery is expected to occur later than initially anticipated.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | TESEC Corporation (6337) timely disclosure | Komori