Worth reading
54Recurring
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
15.3
%Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年7月1日〜2025年12月31日ConsolidatedJapanese GAAPNet Sales2,534Millions of yenYear on year +15.3%Progress 50.7%
Operating profit84Millions of yenProgress 50.6%
Ordinary income69Millions of yenProgress 51.5%
Net income attributable to owners of the parent61Millions of yenProgress 53.0%
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¥2.27
Financial position at period-end
Total assets5,279Millions of yen
of which net assets 3,845 Millions of yenEquity ratio 72.8%vs. prior year-end -3.4pt
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-168,291
Investment-37,445
Financials+272,465
Net change+66,729
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¥1,008,344 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,997 Millions of yen (YoY +6.5%)
Operating profit166 Millions of yen
Ordinary income134 Millions of yen
Net income115 Millions of yen
Revision to Earnings ForecastNot disclosed → Net Sales 4,997 (YoY +6.5%) / Operating profit 166 / Ordinary income 134 / Net income 115
Annual Dividend Forecast¥0 → Undecided
Factors Behind Changes in Business Performance
PSSプラットフォームの装置販売が堅調に推移し、累計出荷台数の増加に伴い核酸抽出試薬・関連消耗品の売上が伸長。事業再編と費用抑制施策により販売費及び一般管理費が減少。
Disclosure regarding the going concern assumption
継続企業の前提に関する注記は該当事項なし。重要事象等については、事業再編等で収益性が改善し、資金繰りに重大な懸念はなく、重要な疑義を生じさせる事象及び状況は解消したと判断。
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 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name エヌピーエス株式会社
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥0 thousand, Loss on Disposal of Fixed Assets ¥0 thousand, Business-structure improvement costs ¥1,409 thousand, Loss on changes in equity interests ¥2,237 thousand
Depreciation and amortization¥100,122 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End27,666,900
Treasury Shares at Period-End206,129
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年7月1日〜2025年12月31日 |
| Net Sales | 2,534 Millions of yen (YoY +15.3%) |
| Operating profit | 84 Millions of yen |
| Ordinary income | 69 Millions of yen |
| Profit attributable to owners of the parent | 61 Millions of yen |
| Net income per share | ¥2.27 |
| Equity ratio | End of the current fiscal period 72.8% / End of previous period 76.2% |
| Total assets | 5,279 Millions of yen |
| Net assets | 3,845 Millions of yen |
| Cash flows from operating activities | ¥-168,291 thousand |
| Cash flows from investing activities | ¥-37,445 thousand |
| Cash flows from financing activities | ¥272,465 thousand |
| Cash and cash equivalents at end of period | ¥1,008,344 thousand |
| Full-year earnings forecast | Net Sales 4,997 Millions of yen (YoY +6.5%) / Operating profit 166 Millions of yen / Ordinary income 134 Millions of yen / Net income 115 Millions of yen |
| Revision to Earnings Forecast | Not disclosed → Net Sales 4,997 (YoY +6.5%) / Operating profit 166 / Ordinary income 134 / Net income 115 |
| Annual Dividend Forecast | ¥0 → Undecided |
| Depreciation and amortization | ¥100,122 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥0 thousand, Loss on Disposal of Fixed Assets ¥0 thousand, Business-structure improvement costs ¥1,409 thousand, Loss on changes in equity interests ¥2,237 thousand |
| Disclosure regarding the going concern assumption | 継続企業の前提に関する注記は該当事項なし。重要事象等については、事業再編等で収益性が改善し、資金繰りに重大な懸念はなく、重要な疑義を生じさせる事象及び状況は解消したと判断。 |
| 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 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name エヌピーエス株式会社 |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Yes (for institutional investors) |
| Issued Shares at Period-End | 27,666,900 |
| Treasury Shares at Period-End | 206,129 |
| Factors Behind Changes in Business Performance | PSSプラットフォームの装置販売が堅調に推移し、累計出荷台数の増加に伴い核酸抽出試薬・関連消耗品の売上が伸長。事業再編と費用抑制施策により販売費及び一般管理費が減少。 |
Items this document does not state (9)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders 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.PSSプラットフォームの装置販売が堅調に推移し、累計出荷台数の増加に伴って核酸抽出試薬・関連消耗品の売上が伸長しました。また、事業再編と費用抑制施策により販売費及び一般管理費が減少しました。
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.