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Results6853KYOWA ELECTRONIC INSTRUMENTS CO.,LTD.Electric Appliances & Precision Instruments

Summary of Consolidated Financial Results for the Nine Months Ended 31 December 2026 (Japanese GAAP)

For the cumulative third quarter of the fiscal year ending December 2026, revenue decreased 8.3% year on year and operating profit decreased 72.9%, resulting in lower revenue and profit. The company also revised its full-year consolidated earnings forecast announced on 9 February 2026.

Worth reading
72In focus
Scored from 4 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-72.9
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales10,660,849¥ thousandYear on year -8.3%
Operating profit242,777¥ thousandYear on year -72.9%
Ordinary income312,895¥ thousandYear on year -66.3%
Net income attributable to owners of the parent342,917¥ thousandYear on year -49.3%

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 assets23,980,102¥ thousand
of which net assets 18,271,199 ¥ 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
Measurement Instruments9,718,13791.2%-8.8%
Consulting942,7118.8%-2.1%
Segment profit
Measurement Instruments3,551,35889.6%-10.4%
Consulting413,11810.4%-14.1%
Factors Behind Changes in Business Performance

Although sales increased in the automotive testing business, revenue decreased due to the absence of the large-scale dam and defense-related projects recorded in the previous fiscal year and the impact of temporary production delays during the transition to operation of the newly introduced core system. Profit decreased due to a higher cost ratio resulting from rising material costs and an increase in selling, general and administrative expenses.

Disclosure regarding the going concern assumption

None

Impairment lossNone
Breakdown of extraordinary income (loss)Category Extraordinary income / Item Gain on sale of investment securities / Amount ¥199,408 thousand
Depreciation and amortization¥409,027 thousand
Orders received and order backlogOrders received ¥13,975,432 thousand / Order backlog ¥8,366,254 thousand
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥10,660,849 thousand (YoY -8.3%)
Operating profit¥242,777 thousand (YoY -72.9%)
Ordinary income¥312,895 thousand (YoY -66.3%)
Profit attributable to owners of the parent¥342,917 thousand (YoY -49.3%)
Total assets¥23,980,102 thousand
Net assets¥18,271,199 thousand
Segment revenueSegment Measurement Instruments / Net Sales ¥9,718,137 thousand / Year on year against the same period last year ¥-8.8 thousand, Segment Consulting / Net Sales ¥942,711 thousand / Year on year against the same period last year ¥-2.1 thousand
Segment profitSegment Measurement Instruments / Segment profit ¥3,551,358 thousand / Year on year against the same period last year ¥-10.4 thousand, Segment Consulting / Segment profit ¥413,118 thousand / Year on year against the same period last year ¥-14.1 thousand
Orders received and order backlogOrders received ¥13,975,432 thousand / Order backlog ¥8,366,254 thousand
Depreciation and amortization¥409,027 thousand
Impairment lossNone
Breakdown of extraordinary income (loss)Category Extraordinary income / Item Gain on sale of investment securities / Amount ¥199,408 thousand
Disclosure regarding the going concern assumptionNone
Factors Behind Changes in Business PerformanceAlthough sales increased in the automotive testing business, revenue decreased due to the absence of the large-scale dam and defense-related projects recorded in the previous fiscal year and the impact of temporary production delays during the transition to operation of the newly introduced core system. Profit decreased due to a higher cost ratio resulting from rising material costs and an increase in selling, general and administrative expenses.
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 periodFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesChange 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.

Revenue decreased due to the absence of the large-scale dam and defense-related projects recorded in the previous fiscal year and the impact of temporary production delays during the transition to operation of the newly introduced core system, among other factors. Profit decreased due to a higher cost ratio resulting from rising material costs and an increase in selling, general and administrative expenses.

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.
Summary of Consolidated Financial Results for the Nine Months Ended 31 December 2026 (Japanese GAAP) | KYOWA ELECTRONIC INSTRUMENTS CO.,LTD. (6853) timely disclosure | Komori