Worth reading
55In focus
Scored from 3 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
270
¥ millionWording
Conditional
How definitive the wording is.Results for this period
Third quarter21 December 2025 to 20 September 2026ConsolidatedJapanese GAAPNet Sales2,888,420¥ thousandYear on year +10.3%
Operating profit139,614¥ thousand
Ordinary income139,042¥ thousand
Net income attributable to owners of the parent74,457¥ thousand
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.
Financial position at period-end
Total assets5,119,082¥ thousand
of which net assets 2,925,694 ¥ thousand
The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.
Segment revenue
Electronic Circuit Board business2,02670.2%+18.7%
Test Systems business28910.0%+31.7%
Mirror-Finish Polishing Machines business34411.9%+7.4%
Industrial Machinery Systems business2277.9%-38.4%
Segment profit
Electronic Circuit Board business436+42.7%
Test Systems business-48
Mirror-Finish Polishing Machines business71+37.1%
Industrial Machinery Systems business8-68.1%
Outlook and shareholder returns
Full-year earnings forecast
Net SalesNot disclosed
Operating profitNot disclosed
Ordinary incomeNot disclosed
Net incomeNot disclosed
RemarksFull-year consolidated earnings forecast unchanged
Revision to Earnings ForecastNo change
Factors Behind Changes in Business Performance
Sales increased in the Electronic Circuit Board, Test Systems and Mirror Polishing Machines businesses, and gross profit margins increased across all business segments, while sales in the Industrial Machinery Systems business declined due to a reaction to the sale of a large project in the same period of the previous year.
Disclosure regarding the going concern assumption
No applicable matters
Breakdown of extraordinary income (loss)Extraordinary income No recognition / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 thousand, Early retirement incentive payments ¥8,853 thousand
Depreciation and amortization¥80,119 thousand
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 21 December 2025 to 20 September 2026 |
| Net Sales | ¥2,888,420 thousand (YoY +10.3%) |
| Operating profit | ¥139,614 thousand |
| Ordinary income | ¥139,042 thousand |
| Profit attributable to owners of the parent | ¥74,457 thousand |
| Total assets | ¥5,119,082 thousand |
| Net assets | ¥2,925,694 thousand |
| Full-year earnings forecast | Net Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Remarks Full-year consolidated earnings forecast unchanged |
| Revision to Earnings Forecast | No change |
| Segment revenue | Electronic Circuit Board business ¥2,026 million (YoY +18.7%) / Test Systems business ¥289 million (YoY +31.7%) / Mirror-Finish Polishing Machines business ¥344 million (YoY +7.4%) / Industrial Machinery Systems business ¥227 million (YoY -38.4%) |
| Segment profit | Electronic Circuit Board business ¥436 million (YoY +42.7%) / Test Systems business ¥-48 million / Mirror-Finish Polishing Machines business ¥71 million (YoY +37.1%) / Industrial Machinery Systems business ¥8 million (YoY -68.1%) |
| Depreciation and amortization | ¥80,119 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income No recognition / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 thousand, Early retirement incentive payments ¥8,853 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Factors Behind Changes in Business Performance | Sales increased in the Electronic Circuit Board, Test Systems and Mirror Polishing Machines businesses, and gross profit margins increased across all business segments, while sales in the Industrial Machinery Systems business declined due to a reaction to the sale of a large project in the same period of the previous year. |
Items this document does not state (20)
Net income per shareOperating MarginEquity ratioCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End
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.Although sales in the Industrial Machinery Systems business declined, overall sales increased as sales in the Electronic Circuit Board, Test Systems and Mirror Polishing Machines businesses rose. In terms of profit, gross profit margins increased across all business segments.
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.