Worth reading
58In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
19.8
% (year-on-year change in net sales)Wording
Definitive
How definitive the wording is.Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales70,399Millions of yenYear on year +19.8%Progress 74.5%
Operating profit16,013Millions of yenYear on year +51.9%Progress 85.9%
Ordinary income17,061Millions of yenYear on year +56.0%Progress 89.5%
Net income attributable to owners of the parent12,492Millions of yenYear on year +102.1%Progress 92.2%
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¥75.39
Financial position at period-end
Total assets169,361Millions of yen
of which net assets 117,622 Millions of yenEquity ratio 69.2%vs. prior year-end -1.8pt
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.
Segment revenueDental business 40,307,778 Thousands of yen (YoY +15.9%), DCI business 17,727,533 Thousands of yen (YoY +20.7%), Surgical Business 6,100,419 Thousands of yen (YoY +46.3%), Plant and Machinery Business 6,264,242 Thousands of yen (YoY +22.6%)
Segment profitDental business ¥14,225,302 thousand (segment operating profit) (YoY +26.6%), DCI business ¥2,099,125 thousand (segment operating profit), Surgical Business ¥1,445,812 thousand (segment operating profit) (YoY -32.0%), Plant and Machinery Business ¥1,722,055 thousand (segment operating profit) (YoY +201.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales94,480 Millions of yen (YoY +16.4%)
Operating profit18,649 Millions of yen (YoY +32.4%)
Ordinary income19,062 Millions of yen (YoY +12.6%)
Net income13,544 Millions of yen
Revision to Earnings ForecastNo revision
Annual Dividend Forecast54 yen (before adjustment for stock split) → 60 yen (before adjustment for stock split)（+11.1%）
Factors Behind Changes in Business Performance
Revenue increased by double digits in all four businesses. The DCI business benefited from rush demand ahead of the price increases. Revenue increased 11.9% year on year even excluding the impact of foreign exchange.
Disclosure regarding the going concern assumption
No applicable matters (none 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 Number of companies 2 / Company name Acra Cut, Inc., Intech, Inc. / Excluded Not disclosed
Material subsequent eventsThe company conducted a 2-for-1 split of its common shares, effective 1 October 2026. The purpose was to lower the investment amount per unit, improve share liquidity, and broaden the investor base.
Impairment loss0 Thousands of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 0 Thousands of yen, Gain on Sale of Investment Securities 618,897 Thousands of yen / Extraordinary loss Loss on disposal of fixed assets 61,222 Thousands of yen, Costs of dismantling fixed assets 1,688 Thousands of yen
Depreciation and amortization4,483,000 Thousands of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld ( 대상者: Not disclosed)
Issued Shares at Period-End184,436,400
Treasury Shares at Period-End20,821,636
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | 70,399 Millions of yen (YoY +19.8%) |
| Operating profit | 16,013 Millions of yen (YoY +51.9%) |
| Ordinary income | 17,061 Millions of yen (YoY +56.0%) |
| Profit attributable to owners of the parent | 12,492 Millions of yen (YoY +102.1%) |
| Net income per share | ¥75.39 |
| Equity ratio | End of the current fiscal period 69.2 / End of previous period 71 |
| Total assets | 169,361 Millions of yen |
| Net assets | 117,622 Millions of yen |
| Full-year earnings forecast | Net Sales 94,480 Millions of yen (YoY +16.4%) / Operating profit 18,649 Millions of yen (YoY +32.4%) / Ordinary income 19,062 Millions of yen (YoY +12.6%) / Net income 13,544 Millions of yen |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | 54 yen (before adjustment for stock split) → 60 yen (before adjustment for stock split)（+11.1%） |
| Segment revenue | Dental business 40,307,778 Thousands of yen (YoY +15.9%), DCI business 17,727,533 Thousands of yen (YoY +20.7%), Surgical Business 6,100,419 Thousands of yen (YoY +46.3%), Plant and Machinery Business 6,264,242 Thousands of yen (YoY +22.6%) |
| Segment profit | Dental business ¥14,225,302 thousand (segment operating profit) (YoY +26.6%), DCI business ¥2,099,125 thousand (segment operating profit), Surgical Business ¥1,445,812 thousand (segment operating profit) (YoY -32.0%), Plant and Machinery Business ¥1,722,055 thousand (segment operating profit) (YoY +201.9%) |
| Depreciation and amortization | 4,483,000 Thousands of yen |
| Impairment loss | 0 Thousands of yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets 0 Thousands of yen, Gain on Sale of Investment Securities 618,897 Thousands of yen / Extraordinary loss Loss on disposal of fixed assets 61,222 Thousands of yen, Costs of dismantling fixed assets 1,688 Thousands of yen |
| Disclosure regarding the going concern assumption | No applicable matters (none 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 Number of companies 2 / Company name Acra Cut, Inc., Intech, Inc. / Excluded Not disclosed |
| Material subsequent events | The company conducted a 2-for-1 split of its common shares, effective 1 October 2026. The purpose was to lower the investment amount per unit, improve share liquidity, and broaden the investor base. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Held ( 대상者: Not disclosed) |
| Issued Shares at Period-End | 184,436,400 |
| Treasury Shares at Period-End | 20,821,636 |
| Factors Behind Changes in Business Performance | Revenue increased by double digits in all four businesses. The DCI business benefited from rush demand ahead of the price increases. Revenue increased 11.9% year on year even excluding the impact of foreign exchange. |
Items this document does not state (9)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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.Revenue increased by double digits in all four businesses: Dental, DCI, Surgical, and Industrial Machinery. In the DCI business, rush demand ahead of the price increases contributed to higher revenue and profit, with revenue up 11.9% year on year even excluding the impact of foreign exchange.
How to read this page
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