Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedIFRSThe 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 ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
The communications measurement business benefited from strong data center-related demand, including demand in the optical transceiver market, and customer investment that had been deferred due to the impact of the previous year's US tariff policies also recovered. The PQA business benefited from strong investment in the automation and labor-saving of quality assurance processes and demand for X-ray inspection equipment in North America. The environmental measurement business recorded higher revenue, including a contribution from the consolidation of DEWETRON GmbH, but the recovery in investment in EVs and batteries was slower than expected, resulting in the recognition of an impairment loss of ¥1,341 million.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥69,313 million (YoY +34.1%) |
| Operating profit | ¥9,553 million (YoY +89.8%) |
| Ordinary income | ¥9,532 million (YoY +78.0%) |
| Profit attributable to owners of the parent | ¥6,553 million (YoY +72.0%) |
| Net income per share | ¥51.20 |
| Equity ratio | End of the current fiscal period 76.5 / End of previous period 76.6 |
| Total assets | ¥176,241 million |
| Net assets | ¥134,778 million |
| Cash flows from operating activities | ¥8,841 million |
| Cash flows from investing activities | ¥-2,294 million |
| Cash flows from financing activities | ¥-4,430 million |
| Cash and cash equivalents at end of period | ¥51,339 million |
| Full-year earnings forecast | Net Sales ¥145,000 million (YoY +23.4%) / Operating profit ¥22,000 million (YoY +48.4%) / Ordinary income ¥22,000 million (YoY +36.2%) / Net income ¥16,000 million (YoY +37.0%) |
| Revision to Earnings Forecast | Revenue ¥140,000 million → ¥145,000 million（+3.6%） / Operating profit ¥20,000 million → ¥22,000 million（+10.0%） / Pretax profit ¥20,000 million → ¥22,000 million（+10.0%） / Profit for the period ¥15,000 million → ¥16,000 million（+6.7%） / Profit for the period attributable to owners of the parent ¥15,000 million → ¥16,000 million（+6.7%） |
| Annual Dividend Forecast | ¥50 /share → ¥63 /share |
| Shareholder Return Policy | The basic policy is to appropriate profits based on the total payout ratio. While the basic approach is to raise DOE in line with increases in consolidated net income, the Company aims for a consolidated dividend payout ratio of 50% or more. |
| Segment revenue | Communications Measurement ¥42,115 million (YoY +36.1%) / PQA ¥16,953 million (YoY +16.6%) / Environmental Measurement ¥6,972 million (YoY +137.4%) / Other ¥3,272 million (YoY -0.4%) |
| Segment profit | Communications Measurement ¥8,693 million (YoY +120.2%) / PQA ¥2,152 million (YoY +48.0%) / Environmental Measurement ¥-1,259 million / Other ¥1,139 million (YoY +54.0%) |
| Regional sales | Japan ¥18,374 million / Americas ¥16,643 million / EMEA ¥8,774 million / Asia and Other ¥25,522 million |
| Orders received and order backlog | Orders received ¥87,841 million / Order backlog ¥61,238 million |
| Depreciation and amortization | ¥3,323 million |
| Impairment loss | ¥1,341 million |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name Not applicable |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors and analysts |
| Issued Shares at Period-End | 135,870,594 shares |
| Treasury Shares at Period-End | 7,847,136 shares |
| Factors Behind Changes in Business Performance | The communications measurement business benefited from strong data center-related demand, including demand in the optical transceiver market, and customer investment that had been deferred due to the impact of the previous year's US tariff policies also recovered. The PQA business benefited from strong investment in the automation and labor-saving of quality assurance processes and demand for X-ray inspection equipment in North America. The environmental measurement business recorded higher revenue, including a contribution from the consolidation of DEWETRON GmbH, but the recovery in investment in EVs and batteries was slower than expected, resulting in the recognition of an impairment loss of ¥1,341 million. |
Items this document does not state (4)
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 communications measurement business, demand for measurement equipment for the optical transceiver production market remained strong, and customer investment that had been deferred due to the impact of the previous year's US tariff policies also recovered. In the PQA business, investment in the automation and labor-saving of quality assurance processes and demand for X-ray inspection equipment for the North American meat market were strong. In the environmental measurement business, an impairment loss was recognized on part of goodwill in light of the deferral of domestic investment in EVs and batteries and changes in the financial environment.