Worth reading
46Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
47.2
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 March 2026–31 May 2026ConsolidatedJapanese GAAPNet Sales1,227¥ millionYear on year +47.2%Progress 22.8%
Operating profit141¥ millionYear on year +431.0%Progress 42.0%
Ordinary income131¥ millionYear on year +678.2%Progress 37.2%
Net income attributable to owners of the parent57¥ millionYear on year +599.4%Progress 24.3%
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¥8.08
Financial position at period-end
Total assets5,350¥ million
of which net assets 1,988 ¥ millionEquity ratio 33.1%vs. prior year-end -0.9pt
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 revenueTesting equipment business ¥884,226 thousand (YoY +27.2%), Engineering Business ¥72,128 thousand (YoY -45.8%), Digital Business ¥268,649 thousand
Segment profitTesting equipment business ¥174,449 thousand (YoY +40.0%), Engineering Business ¥-9,542 thousand, Digital Business ¥118,220 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,392 million (YoY +20.5%)
Operating profit¥336 million (YoY +119.7%)
Ordinary income¥352 million (YoY +123.7%)
Net income¥235 million (YoY +76.0%)
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
The firm order environment centered on the testing equipment business, growth in the digital business and profitability improvement measures at Group companies contributed to performance. Meanwhile, the engineering business reported lower sales and lower profit due to the impact of changes to the capital investment plans of certain major customers.
Disclosure regarding the going concern assumption
No applicable matters
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 consolidation0 additions and 0 exclusions (no company names)
Material subsequent eventsAt an extraordinary meeting of the Board of Directors held on 22 April 2026, the Company resolved to establish an investigation committee concerning an internal whistleblowing matter and selected the committee members on 15 June 2026.
Impairment lossNo recognition
Breakdown of extraordinary income (loss)Extraordinary income Reversal of allowance for doubtful accounts ¥239 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,991 thousand, Litigation-Related Costs ¥4,000 thousand
Depreciation and amortization¥8,684 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End7,167,791
Treasury Shares at Period-End3,066
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026–31 May 2026 |
| Net Sales | ¥1,227 million (YoY +47.2%) |
| Operating profit | ¥141 million (YoY +431.0%) |
| Ordinary income | ¥131 million (YoY +678.2%) |
| Profit attributable to owners of the parent | ¥57 million (YoY +599.4%) |
| Net income per share | ¥8.08 |
| Equity ratio | End of the current fiscal period 33.1 / End of previous period 34 |
| Total assets | ¥5,350 million |
| Net assets | ¥1,988 million |
| Full-year earnings forecast | Net Sales ¥5,392 million (YoY +20.5%) / Operating profit ¥336 million (YoY +119.7%) / Ordinary income ¥352 million (YoY +123.7%) / Net income ¥235 million (YoY +76.0%) |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Testing equipment business ¥884,226 thousand (YoY +27.2%), Engineering Business ¥72,128 thousand (YoY -45.8%), Digital Business ¥268,649 thousand |
| Segment profit | Testing equipment business ¥174,449 thousand (YoY +40.0%), Engineering Business ¥-9,542 thousand, Digital Business ¥118,220 thousand |
| Depreciation and amortization | ¥8,684 thousand |
| Impairment loss | No recognition |
| Breakdown of extraordinary income (loss) | Extraordinary income Reversal of allowance for doubtful accounts ¥239 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,991 thousand, Litigation-Related Costs ¥4,000 thousand |
| Disclosure regarding the going concern assumption | 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 | 0 additions and 0 exclusions (no company names) |
| Material subsequent events | At an extraordinary meeting of the Board of Directors held on 22 April 2026, the Company resolved to establish an investigation committee concerning an internal whistleblowing matter and selected the committee members on 15 June 2026. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 7,167,791 |
| Treasury Shares at Period-End | 3,066 |
| Factors Behind Changes in Business Performance | The firm order environment centered on the testing equipment business, growth in the digital business and profitability improvement measures at Group companies contributed to performance. Meanwhile, the engineering business reported lower sales and lower profit due to the impact of changes to the capital investment plans of certain major customers. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout 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.This was due to the firm order environment centered on the testing equipment business, growth in the digital business, and the success of profitability improvement measures at Group companies.
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.