Material uncertainty regarding the going-concern assumption in the second quarter (interim period) of the fiscal year ending December 2026
ウインテスト株式会社 Group (consolidated)
Semiconductor test equipment business (single segment), DDIC test equipment, general-purpose logic IC test equipment, WTS-577SX, WTS-577SR, WTS-9000, etc.
A cautious approach to new capital investment remained in the consumer and industrial semiconductor sectors, preventing a full-scale recovery.
Net sales: ¥175.055 million; operating loss: ¥393.098 million; ordinary loss: ¥380.519 million; interim net loss attributable to owners of the parent: ¥406.919 million. Impairment loss: ¥25.361 million (extraordinary loss).
Second quarter (interim period) of FY2026 December (1 January 2026 to 30 June 2026)
Whether there has been a revision to the most recently disclosed earnings forecasts: None. Full-year forecasts are net sales of ¥1,662 million, operating profit of ¥56 million, ordinary profit of ¥52 million, and profit attributable to owners of the parent of ¥52 million.
The company will strengthen sales activities, primarily in the Chinese and Taiwanese markets, enhance the functionality of existing test equipment, commercialize new businesses, and promote development, manufacturing and sales cooperation with group companies. The high-power channel option is scheduled for release by the end of 2027. The high-speed, multichannel data-capture board for next-generation DDICs is scheduled for completion and release in the third quarter, while development of USDR is planned to be completed by the end of 2026, followed by its provision to customers. The company is also considering securing funds through the exercise of the 13th series of stock acquisition rights and borrowings, as necessary.
| Item | Details |
|---|---|
| Event name | Material uncertainty regarding the going-concern assumption in the second quarter (interim period) of the fiscal year ending December 2026 |
| Date of occurrence | 30 June 2026 (end of the interim consolidated accounting period) |
| Subject Entity | ウインテスト株式会社 Group (consolidated) |
| Target Locations / Products | Semiconductor test equipment business (single segment), DDIC test equipment, general-purpose logic IC test equipment, WTS-577SX, WTS-577SR, WTS-9000, etc. |
| Cause | A cautious approach to new capital investment remained in the consumer and industrial semiconductor sectors, preventing a full-scale recovery. |
| Amount of Impact on Business Performance | Net sales: ¥175.055 million; operating loss: ¥393.098 million; ordinary loss: ¥380.519 million; interim net loss attributable to owners of the parent: ¥406.919 million. Impairment loss: ¥25.361 million (extraordinary loss). |
| Accounting period in which recognized | Second quarter (interim period) of FY2026 December (1 January 2026 to 30 June 2026) |
| Impact on Earnings Forecast | Whether there has been a revision to the most recently disclosed earnings forecasts: None. Full-year forecasts are net sales of ¥1,662 million, operating profit of ¥56 million, ordinary profit of ¥52 million, and profit attributable to owners of the parent of ¥52 million. |
| Outlook | The company will strengthen sales activities, primarily in the Chinese and Taiwanese markets, enhance the functionality of existing test equipment, commercialize new businesses, and promote development, manufacturing and sales cooperation with group companies. The high-power channel option is scheduled for release by the end of 2027. The high-speed, multichannel data-capture board for next-generation DDICs is scheduled for completion and release in the third quarter, while development of USDR is planned to be completed by the end of 2026, followed by its provision to customers. The company is also considering securing funds through the exercise of the 13th series of stock acquisition rights and borrowings, as necessary. |
Items this document does not state (16)
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.Customers continued to take a cautious approach to new capital investment in the consumer and industrial semiconductor markets, and the markets did not achieve a full-scale recovery. As a result, orders for the core business fell short of the levels initially expected. The company states that continuing operating losses and negative operating cash flow constitute circumstances giving rise to material uncertainty regarding the going-concern assumption.