Worth reading
54Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
33.1
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedJapanese GAAPNet Sales2,452¥ millionYear on year +33.1%Progress 45.5%
Operating profit132¥ millionProgress 39.3%
Ordinary income149¥ millionProgress 42.3%
Net income attributable to owners of the parent76¥ 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¥10.65
Financial position at period-end
Total assets4,957¥ million
of which net assets 2,005 ¥ millionEquity ratio 36.1%vs. prior year-end +2.1pt
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+313,284
Investment-175,286
Financials-123,544
Net change+14,454
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¥1,260,947 thousand
Segment revenueTesting equipment business ¥1,885,642 thousand (YoY +24.2%), Engineering Business ¥183,643 thousand (YoY -18.6%), Digital Business ¥402,078 thousand
Segment profitTesting equipment business ¥334,999 thousand (YoY +21.2%), Engineering Business ¥-8,850 thousand, Digital Business ¥77,839 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%)
Profit attributable to owners of the parent¥235 million (YoY +76.0%)
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
The testing equipment business outperformed the same period of the previous year, while sales in the digital business expanded, driven mainly by contract development. The engineering business, however, reported lower revenue due to the impact of capital investment trends among 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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsOn 8 October 2026, the Company received the return of profits related to short-term trading from its major shareholder, Dream Bridge株式会社, and plans to record ¥20.008 million as gain on receipt of short-term trading profits (extraordinary income) in its financial results for the fiscal year ending February 2027.
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Reversal of allowance for doubtful accounts ¥239 thousand, Loss on Disposal of Fixed Assets ¥1,991 thousand, Litigation-Related Costs ¥5,361 thousand
Depreciation and amortization¥25,154 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End7,177,791 shares
Treasury Shares at Period-End3,070 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026 to 31 August 2026 |
| Net Sales | ¥2,452 million (YoY +33.1%) |
| Operating profit | ¥132 million |
| Ordinary income | ¥149 million |
| Profit attributable to owners of the parent | ¥76 million |
| Net income per share | ¥10.65 |
| Equity ratio | End of the current fiscal period 36.1 / End of previous period 34 |
| Total assets | ¥4,957 million |
| Net assets | ¥2,005 million |
| Cash flows from operating activities | ¥313,284 thousand |
| Cash flows from investing activities | ¥-175,286 thousand |
| Cash flows from financing activities | ¥-123,544 thousand |
| Cash and cash equivalents at end of period | ¥1,260,947 thousand |
| 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%) / Profit attributable to owners of the parent ¥235 million (YoY +76.0%) |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Testing equipment business ¥1,885,642 thousand (YoY +24.2%), Engineering Business ¥183,643 thousand (YoY -18.6%), Digital Business ¥402,078 thousand |
| Segment profit | Testing equipment business ¥334,999 thousand (YoY +21.2%), Engineering Business ¥-8,850 thousand, Digital Business ¥77,839 thousand |
| Depreciation and amortization | ¥25,154 thousand |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Reversal of allowance for doubtful accounts ¥239 thousand, Loss on Disposal of Fixed Assets ¥1,991 thousand, Litigation-Related Costs ¥5,361 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 | New Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | On 8 October 2026, the Company received the return of profits related to short-term trading from its major shareholder, Dream Bridge株式会社, and plans to record ¥20.008 million as gain on receipt of short-term trading profits (extraordinary income) in its financial results for the fiscal year ending February 2027. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 7,177,791 shares |
| Treasury Shares at Period-End | 3,070 shares |
| Factors Behind Changes in Business Performance | The testing equipment business outperformed the same period of the previous year, while sales in the digital business expanded, driven mainly by contract development. The engineering business, however, reported lower revenue due to the impact of capital investment trends among major customers. |
Items this document does not state (6)
Operating MarginRevision 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.The core testing equipment business continued to outperform the same period of the previous year, while sales in the digital business expanded, driven mainly by contract development. The engineering business, however, reported lower revenue due to the impact of capital investment trends among major customers.
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.