Worth reading
53Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
13.8
%Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales4,752Millions of yenYear on year +13.8%Progress 73.1%
Operating profit37Millions of yenProgress 33.6%
Ordinary income-19Millions of yen
Net income attributable to owners of the parent-95Millions of yen
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△¥77.55
Financial position at period-end
Total assets7,514Millions of yen
of which net assets 1,706 Millions of yenEquity ratio 15.5%vs. prior year-end -0.7pt
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.
Regional sales3,657 Millions of yen, 746 Millions of yen, 330 Millions of yen, 18 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales6,500 Millions of yen (YoY +10.1%)
Operating profit110 Millions of yen
Ordinary income100 Millions of yen
Net income100 Millions of yen
Revision to Earnings ForecastNo revision
Annual Dividend Forecast25 Yen → 15 Yen（-40.0%）
Factors Behind Changes in Business Performance
Higher sales of electronic equipment and sensor-related products for semiconductor manufacturing equipment, a recovery in orders resulting from improvements in customers' inventory adjustments, higher net sales, the pass-through of costs into selling prices, productivity improvements and cost reductions from lower expenses.
Disclosure regarding the going concern assumption
None
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 consolidationNo material changes. The number and names of companies newly included in or excluded from the scope of consolidation are Not disclosed.
Material subsequent eventsThe tender offer by Ferrotec Corporation was completed, and as of 12 November 2026, Ferrotec Corporation became the parent company, a major shareholder and the largest shareholder among the company's major shareholders. Procedures are planned to make the tender offeror the company's sole shareholder, and if implemented, the company's shares are expected to be delisted.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 265 Thousands of yen, Gain on Sale of Investment Securities 142,325 Thousands of yen / Extraordinary loss Loss on disposal of fixed assets 0 Thousands of yen, Tender offer-related expenses 69,897 Thousands of yen
Depreciation and amortization113,027 Thousands of yen
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNo (対象者：not applicable)
Issued Shares at Period-End1,240,000
Treasury Shares at Period-End2,797
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 September 2026 |
| Net Sales | 4,752 Millions of yen (YoY +13.8%) |
| Operating profit | 37 Millions of yen |
| Ordinary income | -19 Millions of yen |
| Profit attributable to owners of the parent | -95 Millions of yen |
| Net income per share | △¥77.55 |
| Equity ratio | End of the current fiscal period 15.5 / End of previous period 16.2 |
| Total assets | 7,514 Millions of yen |
| Net assets | 1,706 Millions of yen |
| Full-year earnings forecast | Net Sales 6,500 Millions of yen (YoY +10.1%) / Operating profit 110 Millions of yen / Ordinary income 100 Millions of yen / Net income 100 Millions of yen |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | 25 Yen → 15 Yen（-40.0%） |
| Regional sales | 3,657 Millions of yen, 746 Millions of yen, 330 Millions of yen, 18 Millions of yen |
| Depreciation and amortization | 113,027 Thousands of yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets 265 Thousands of yen, Gain on Sale of Investment Securities 142,325 Thousands of yen / Extraordinary loss Loss on disposal of fixed assets 0 Thousands of yen, Tender offer-related expenses 69,897 Thousands of yen |
| Disclosure regarding the going concern assumption | None |
| 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 | No material changes. The number and names of companies newly included in or excluded from the scope of consolidation are Not disclosed. |
| Material subsequent events | The tender offer by Ferrotec Corporation was completed, and as of 12 November 2026, Ferrotec Corporation became the parent company, a major shareholder and the largest shareholder among the company's major shareholders. Procedures are planned to make the tender offeror the company's sole shareholder, and if implemented, the company's shares are expected to be delisted. |
| Availability of Supplementary Financial Results Materials | None |
| Availability of Financial Results Briefing | No (対象者：not applicable) |
| Issued Shares at Period-End | 1,240,000 |
| Treasury Shares at Period-End | 2,797 |
| Factors Behind Changes in Business Performance | Higher sales of electronic equipment and sensor-related products for semiconductor manufacturing equipment, a recovery in orders resulting from improvements in customers' inventory adjustments, higher net sales, the pass-through of costs into selling prices, productivity improvements and cost reductions from lower expenses. |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlogImpairment loss
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.Net sales increased due to higher sales of electronic equipment and sensor-related products for semiconductor manufacturing equipment, as well as a recovery in orders resulting from improvements in customers' inventory adjustments. On the profit side, the increase in net sales, the pass-through of higher costs into selling prices, productivity improvements and cost reductions from lower expenses contributed to lower costs.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.