Results for this period
Full year1 July 2025 to 30 June 2026ConsolidatedJapanese GAAPThe 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Firm sales of equipment under the PSS platform, growth in reagent and consumables sales accompanying the increase in cumulative unit shipments, and a decline in selling, general and administrative expenses resulting from business reorganization and structural reform. Net income improved due to company-specific factors, including a gain on the liquidation of a U.S. subsidiary and the recognition of deferred tax assets.
Material events and other matters are disclosed. However, the company has determined that the events or circumstances giving rise to material uncertainty have been resolved, based on the return to profitability at the operating income, ordinary income and net income levels, the expected increase in revenue, and the securing of funds. The note states: “There are no applicable matters.”
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 July 2025 to 30 June 2026 |
| Net Sales | ¥5,216 million (YoY +11.2%) |
| Operating profit | ¥201 million |
| Ordinary income | ¥155 million |
| Profit attributable to owners of the parent | ¥394 million |
| Net income per share | ¥14.42 |
| Operating Margin | 3.9% |
| Equity ratio | End of the current fiscal period 69.9% / End of previous period 76.2% |
| Total assets | ¥5,853 million |
| Net assets | ¥4,090 million |
| Cash flows from operating activities | ¥51 million |
| Cash flows from investing activities | ¥-98 million |
| Cash flows from financing activities | ¥460 million |
| Cash and cash equivalents at end of period | ¥1,365 million |
| Full-year earnings forecast | Net Sales ¥5,650 million (YoY +8.3%) / Operating profit ¥350 million (YoY +73.9%) / Ordinary income ¥298 million (YoY +91.3%) / Net income ¥292 million (YoY -26.0%) |
| Revision to Earnings Forecast | Net Sales 5,564 / Operating profit 438 / Ordinary income Not disclosed / Net income Not disclosed → Net Sales 5,650 / Operating profit 350 / Ordinary income 298 / Net income 292（Net Sales 1.5 / Operating profit -20.1 / Ordinary income Not disclosed / Net income Not disclosed） |
| Annual Dividend Forecast | ¥2 → ¥3（+50.0%） |
| Payout ratio | Fiscal year ending June 2026 13.9% / Forecast for the fiscal year ending June 2027 28.1% |
| Segment revenue | not disclosed (omitted because the company has a single segment) |
| Depreciation and amortization | ¥207 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥2,999 thousand, Gain on liquidation of subsidiaries ¥102,637 thousand, Total extraordinary income ¥105,637 thousand / Extraordinary loss Loss on sale of fixed assets ¥274 thousand, Loss on Disposal of Fixed Assets ¥3,113 thousand, Business structure improvement costs ¥1,409 thousand, Loss on changes in equity interests ¥2,237 thousand, Total extraordinary loss ¥7,035 thousand |
| Disclosure regarding the going concern assumption | Material events and other matters are disclosed. However, the company has determined that the events or circumstances giving rise to material uncertainty have been resolved, based on the return to profitability at the operating income, ordinary income and net income levels, the expected increase in revenue, and the securing of funds. The note states: “There are no applicable matters.” |
| 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 0 / Excluded 2 / Company name エヌピーエス株式会社, Precision System Science USA, Inc. (formerly PSS Bio Instruments, Inc.) |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Yes (for institutional investors) |
| Issued Shares at Period-End | 27,666,900 shares |
| Treasury Shares at Period-End | 206,170 shares |
| Factors Behind Changes in Business Performance | Firm sales of equipment under the PSS platform, growth in reagent and consumables sales accompanying the increase in cumulative unit shipments, and a decline in selling, general and administrative expenses resulting from business reorganization and structural reform. Net income improved due to company-specific factors, including a gain on the liquidation of a U.S. subsidiary and the recognition of deferred tax assets. |
Items this document does not state (5)
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 under the PSS platform remained firm, and sales of nucleic acid extraction reagents and related consumables increased as cumulative unit shipments grew. Selling, general and administrative expenses also declined as a result of business reorganization and structural reform measures. Net income improved mainly due to a ¥102 million gain on the liquidation of a U.S. subsidiary and the recognition of ¥146 million in deferred tax assets.