Worth reading
49Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-56.5
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales65,817Millions of yenYear on year -19.8%Progress 40.1%
Operating profit5,193Millions of yenYear on year -56.5%Progress 19.6%
Ordinary income5,300Millions of yenYear on year -58.9%Progress 20.2%
Net income attributable to owners of the parent3,214Millions of yenYear on year -67.4%Progress 15.1%
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¥65.98
Financial position at period-end
Total assets225,479Millions of yen
of which net assets 145,799 Millions of yenEquity ratio 64.7%vs. prior year-end +4.8pt
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+10,853
Investment+3,209
Financials-19,917
Net change-5,855
Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period31,433 Millions of yen
Segment revenue
Scientific and Measuring Instruments business50,87677.3%+6.8%
Industrial equipment business14,94122.7%-44.7%
Segment profit
Scientific and Measuring Instruments business4,96956.6%
Industrial equipment business3,81643.4%
Regional sales
Japan17,26826.2%
North, Central and South America12,79919.4%
China13,19120.0%
Other22,55834.3%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales164,000 Millions of yen (YoY -8.6%)
Operating profit26,500 Millions of yen (YoY +1.9%)
Ordinary income26,200 Millions of yen (YoY -8.4%)
Net income21,300 Millions of yen (YoY -3.6%)
Annual Dividend Forecast132 Yen → 132 Yen（0.0%）
Factors Behind Changes in Business Performance
The previous-year period's net sales included ¥7,385 million from the medical equipment business, which was transferred, while the industrial equipment business was affected by changes in the timing of revenue recognition and tighter export controls.
Disclosure regarding the going concern assumption
Not applicable.
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 9 / Gain on business transfer 162 / Extraordinary loss Loss on sale of non-current assets 1 / Loss on disposal of fixed assets 18
Depreciation and amortization2,868 Millions of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingAvailable (for institutional investors and securities analysts)
Issued Shares at Period-End51,532,800 shares
Treasury Shares at Period-End2,810,014 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | 65,817 Millions of yen (YoY -19.8%) |
| Operating profit | 5,193 Millions of yen (YoY -56.5%) |
| Ordinary income | 5,300 Millions of yen (YoY -58.9%) |
| Profit attributable to owners of the parent | 3,214 Millions of yen (YoY -67.4%) |
| Net income per share | ¥65.98 |
| Equity ratio | End of the current fiscal period 64.7 / End of previous period 59.9 |
| Total assets | 225,479 Millions of yen |
| Net assets | 145,799 Millions of yen |
| Cash flows from operating activities | 10,853 Millions of yen |
| Cash flows from investing activities | 3,209 Millions of yen |
| Cash flows from financing activities | -19,917 Millions of yen |
| Cash and cash equivalents at end of period | 31,433 Millions of yen |
| Full-year earnings forecast | Net Sales 164,000 Millions of yen (YoY -8.6%) / Operating profit 26,500 Millions of yen (YoY +1.9%) / Ordinary income 26,200 Millions of yen (YoY -8.4%) / Net income 21,300 Millions of yen (YoY -3.6%) |
| Annual Dividend Forecast | 132 Yen → 132 Yen（0.0%） |
| Segment revenue | Scientific and Measuring Instruments business 50,876 Millions of yen (YoY +6.8%) / Industrial equipment business 14,941 Millions of yen (YoY -44.7%) |
| Segment profit | Scientific and Measuring Instruments business 4,969 Millions of yen / Industrial equipment business 3,816 Millions of yen |
| Regional sales | Japan 17,268 Millions of yen / North, Central and South America 12,799 Millions of yen / China 13,191 Millions of yen / Other 22,558 Millions of yen |
| Depreciation and amortization | 2,868 Millions of yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets 9 / Gain on business transfer 162 / Extraordinary loss Loss on sale of non-current assets 1 / Loss on disposal of fixed assets 18 |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name None |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Available (for institutional investors and securities analysts) |
| Issued Shares at Period-End | 51,532,800 shares |
| Treasury Shares at Period-End | 2,810,014 shares |
| Factors Behind Changes in Business Performance | The previous-year period's net sales included ¥7,385 million from the medical equipment business, which was transferred, while the industrial equipment business was affected by changes in the timing of revenue recognition and tighter export controls. |
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyOrders received and order backlogImpairment lossMaterial 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.The previous-year period's net sales included ¥7,385 million from the medical equipment business, which was transferred, while the industrial equipment business was affected by changes in the timing of revenue recognition and tighter export controls.
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.