Worth reading
61In 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
65.6
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales21,158¥ millionYear on year +65.6%Progress 42.3%
Operating profit7,726¥ millionYear on year +87.5%Progress 42.9%
Ordinary income7,932¥ millionYear on year +86.7%Progress 44.3%
Net income attributable to owners of the parent6,079¥ millionYear on year +98.8%Progress 48.6%
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¥1,062.89
Financial position at period-end
Total assets43,819¥ million
of which net assets 31,890 ¥ millionEquity ratio 72.8%vs. prior year-end +1.6pt
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.
Cash inflows and outflows
Operating+4,327,368
Investment-1,693,091
Financials-1,953,080
Net change+681,197
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥15,448,328 thousand
Segment revenueOptical Components-related Business ¥3,145 million (YoY +16.0%), Optical Measurement Equipment-related Business ¥17,029 million (YoY +83.2%)
Segment profitOptical Components-related Business ¥610 million (YoY -12.6%), Optical Measurement Equipment-related Business ¥7,039 million (YoY +108.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥50,000 million (YoY +58.7%)
Operating profit¥18,000 million (YoY +74.3%)
Ordinary income¥17,900 million (YoY +63.3%)
Net income¥12,500 million (YoY +63.0%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥50,000 million / Operating profit Not disclosed → ¥18,000 million / Ordinary income Not disclosed → ¥17,900 million / Net income Not disclosed → ¥12,500 million
Annual Dividend Forecast210 Yen → 330 Yen（+57.1%）
Factors Behind Changes in Business Performance
Sales of optical measurement equipment for optical communications, used to characterize and inspect the quality of optical communications equipment for data centers, remained strong against a backdrop of the expanding generative AI market. Interim net income attributable to owners of the parent included ¥726 million in extraordinary gains, including gains on the sale of investment securities.
Disclosure regarding the going concern assumption
No applicable items
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 consolidationNew Number of companies 1 / Company name HM SOLUTIONS CO.,Ltd. / Excluded Number of companies 0 / Company name Not disclosed
Impairment lossNot applicable (material impairment loss related to property, plant and equipment)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥552,237 thousand, Gain on settlement of investment securities ¥174,637 thousand / Extraordinary loss Loss on sales of investment securities ¥22,154 thousand
Depreciation and amortization¥382,290 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results Briefingstatus No / Subject person Not disclosed
Issued Shares at Period-End11,961,100 Shares
Treasury Shares at Period-End200,743 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥21,158 million (YoY +65.6%) |
| Operating profit | ¥7,726 million (YoY +87.5%) |
| Ordinary income | ¥7,932 million (YoY +86.7%) |
| Profit attributable to owners of the parent | ¥6,079 million (YoY +98.8%) |
| Net income per share | ¥1,062.89 |
| Equity ratio | End of the current fiscal period 72.8 / End of previous period 71.2 |
| Total assets | ¥43,819 million |
| Net assets | ¥31,890 million |
| Cash flows from operating activities | ¥4,327,368 thousand |
| Cash flows from investing activities | ¥-1,693,091 thousand |
| Cash flows from financing activities | ¥-1,953,080 thousand |
| Cash and cash equivalents at end of period | ¥15,448,328 thousand |
| Full-year earnings forecast | Net Sales ¥50,000 million (YoY +58.7%) / Operating profit ¥18,000 million (YoY +74.3%) / Ordinary income ¥17,900 million (YoY +63.3%) / Net income ¥12,500 million (YoY +63.0%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥50,000 million / Operating profit Not disclosed → ¥18,000 million / Ordinary income Not disclosed → ¥17,900 million / Net income Not disclosed → ¥12,500 million |
| Annual Dividend Forecast | 210 Yen → 330 Yen（+57.1%） |
| Segment revenue | Optical Components-related Business ¥3,145 million (YoY +16.0%), Optical Measurement Equipment-related Business ¥17,029 million (YoY +83.2%) |
| Segment profit | Optical Components-related Business ¥610 million (YoY -12.6%), Optical Measurement Equipment-related Business ¥7,039 million (YoY +108.9%) |
| Depreciation and amortization | ¥382,290 thousand |
| Impairment loss | Not applicable (material impairment loss related to property, plant and equipment) |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities ¥552,237 thousand, Gain on settlement of investment securities ¥174,637 thousand / Extraordinary loss Loss on sales of investment securities ¥22,154 thousand |
| Disclosure regarding the going concern assumption | No applicable items |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name HM SOLUTIONS CO.,Ltd. / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | status No / Subject person Not disclosed |
| Issued Shares at Period-End | 11,961,100 Shares |
| Treasury Shares at Period-End | 200,743 Shares |
| Factors Behind Changes in Business Performance | Sales of optical measurement equipment for optical communications, used to characterize and inspect the quality of optical communications equipment for data centers, remained strong against a backdrop of the expanding generative AI market. Interim net income attributable to owners of the parent included ¥726 million in extraordinary gains, including gains on the sale of investment securities. |
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.Sales of optical measurement equipment for optical communications, used to characterize and inspect the quality of optical communications equipment for data centers, remained strong, driven by the expanding generative AI market and data center-related capital investment.
How to read this page
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