Komori
Earnings7707Precision System Science Co.,Ltd.Electrical Equipment and Precision Instruments

Summary of Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending June 2026 (Japanese GAAP)

For the nine months ended 31 March 2026, revenue increased 9.1% year on year, while operating profit, ordinary profit and net profit all turned profitable from losses in the same period of the previous year. For the full year, revenue, operating profit and ordinary profit forecasts remain unchanged, while net profit is expected to exceed the previous forecast due to a gain on the liquidation of a U.S. subsidiary.

Worth reading
66In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
217
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 July 2025 to 31 March 2026ConsolidatedJapanese GAAP
Net Sales3,778¥ millionYear on year +9.1%Progress 75.6%
Operating profit134¥ millionProgress 80.7%
Ordinary income109¥ millionProgress 81.3%
Net income attributable to owners of the parent201¥ million

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¥7.37
Financial position at period-end
Total assets5,568¥ million
of which net assets 3,890 ¥ millionEquity ratio 69.9%vs. prior year-end -6.3pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,997 million (YoY +6.5%)
Operating profit¥166 million
Ordinary income¥134 million
Profit attributable to owners of the parent¥218 million
Revision to Earnings ForecastNet Sales Not disclosed → ¥4,997 million / Operating profit Not disclosed → ¥166 million / Ordinary income Not disclosed → ¥134 million / Profit attributable to owners of the parent Not disclosed → ¥218 million
Annual Dividend Forecast0.00 yen and sen → To be determined
Factors Behind Changes in Business Performance

Sales of equipment for the PSS platform remained solid, and revenue from reagents and consumables grew as cumulative shipments increased. Selling, general and administrative expenses declined as a result of business restructuring and cost controls, while the pass-through of higher costs into selling prices also progressed.

Disclosure regarding the going concern assumption

A description of material events and other matters is included. The company has determined that the events and circumstances giving rise to significant doubt regarding the going concern assumption have been resolved, due to the recognition of operating profit and other profits, the expected growth in revenue, and the completion of financing arrangements with financial institutions. No notes concerning the going concern assumption are applicable.

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 2 / Company name エヌピーエス株式会社, Precision System Science USA, Inc.
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on liquidation of subsidiaries / Amount ¥102,637 thousand / Extraordinary loss Item Loss on sale of fixed assets / Amount ¥0 thousand, Item Loss on Disposal of Fixed Assets / Amount ¥0 thousand, Item Business structure improvement costs / Amount ¥1,409 thousand, Item Loss on changes in equity interests / Amount ¥2,237 thousand
Depreciation and amortization¥155,740 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End27,666,900
Treasury Shares at Period-End206,129
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 July 2025 to 31 March 2026
Net Sales¥3,778 million (YoY +9.1%)
Operating profit¥134 million
Ordinary income¥109 million
Profit attributable to owners of the parent¥201 million
Net income per share¥7.37
Equity ratioEnd of the current fiscal period 69.9 / End of previous period 76.2
Total assets¥5,568 million
Net assets¥3,890 million
Full-year earnings forecastNet Sales ¥4,997 million (YoY +6.5%) / Operating profit ¥166 million / Ordinary income ¥134 million / Profit attributable to owners of the parent ¥218 million
Revision to Earnings ForecastNet Sales Not disclosed → ¥4,997 million / Operating profit Not disclosed → ¥166 million / Ordinary income Not disclosed → ¥134 million / Profit attributable to owners of the parent Not disclosed → ¥218 million
Annual Dividend Forecast0.00 yen and sen → To be determined
Depreciation and amortization¥155,740 thousand
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on liquidation of subsidiaries / Amount ¥102,637 thousand / Extraordinary loss Item Loss on sale of fixed assets / Amount ¥0 thousand, Item Loss on Disposal of Fixed Assets / Amount ¥0 thousand, Item Business structure improvement costs / Amount ¥1,409 thousand, Item Loss on changes in equity interests / Amount ¥2,237 thousand
Disclosure regarding the going concern assumptionA description of material events and other matters is included. The company has determined that the events and circumstances giving rise to significant doubt regarding the going concern assumption have been resolved, due to the recognition of operating profit and other profits, the expected growth in revenue, and the completion of financing arrangements with financial institutions. No notes concerning the going concern assumption are applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 2 / Company name エヌピーエス株式会社, Precision System Science USA, Inc.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End27,666,900
Treasury Shares at Period-End206,129
Factors Behind Changes in Business PerformanceSales of equipment for the PSS platform remained solid, and revenue from reagents and consumables grew as cumulative shipments increased. Selling, general and administrative expenses declined as a result of business restructuring and cost controls, while the pass-through of higher costs into selling prices also progressed.
Items this document does not state (13)
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 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.

Sales of equipment for the PSS platform remained solid, and revenue from reagents and consumables grew as cumulative shipments increased. In addition, selling, general and administrative expenses declined as a result of business restructuring and cost controls, while the pass-through of higher costs into selling prices also progressed. Net profit includes a ¥103 million gain on the liquidation of a U.S. subsidiary.

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 Third Quarter of the Fiscal Year Ending June 2026 (Japanese GAAP) | Precision System Science Co.,Ltd. (7707) timely disclosure | Komori