Komori
Earnings7745A&D HOLON Holdings Company,LimitedElectrical Equipment and Precision Instruments

Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the first quarter of the fiscal year ending March 2027, revenue declined slightly and operating profit fell sharply. The downturn in the semiconductor-related business weighed on results, while the measurement and weighing instruments business and the medical and healthcare equipment business reported higher revenue and operating profit. The full-year earnings forecasts and dividend forecasts remain unchanged.

Worth reading
56In focus
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-53.2
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales14,382¥ millionYear on year -1.2%Progress 21.2%
Operating profit622¥ millionYear on year -53.2%Progress 8.9%
Ordinary income784¥ millionYear on year -45.3%Progress 11.4%
Net income attributable to owners of the parent432¥ millionYear on year -45.6%Progress 9.6%

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¥15.80
Financial position at period-end
Total assets74,252¥ million
of which net assets 49,844 ¥ millionEquity ratio 67.0%vs. prior year-end +1.3pt

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.

Segment revenueSemiconductor-Related Business ¥897 million (YoY -68.9%), Measurement and weighing instruments business ¥6,779 million (YoY +8.8%), Medical and healthcare equipment business ¥6,705 million (YoY +23.3%)
Segment profitSemiconductor-Related Business ¥-122 million, Measurement and weighing instruments business ¥170 million (YoY +201.9%), Medical and healthcare equipment business ¥1,134 million (YoY +86.4%)
Regional salesSemiconductor-Related Business ¥845 million, Semiconductor-Related Business ¥40 million, Semiconductor-Related Business -, Semiconductor-Related Business ¥11 million, Measurement and weighing instruments business ¥3,816 million, Measurement and weighing instruments business ¥1,137 million, Measurement and weighing instruments business ¥175 million, Measurement and weighing instruments business ¥1,649 million, Medical and healthcare equipment business ¥1,083 million, Medical and healthcare equipment business ¥3,096 million, Medical and healthcare equipment business ¥2,340 million, Medical and healthcare equipment business ¥185 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥68,000 million (YoY -1.9%)
Operating profit¥7,000 million (YoY -24.0%)
Ordinary income¥6,900 million (YoY -27.1%)
Net income¥4,500 million (YoY -24.0%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥55 → ¥60
Factors Behind Changes in Business Performance

The semiconductor-related business reported a substantial decline in revenue and an operating loss as demand adjustments continued and few projects progressed to revenue recognition. The measurement and weighing instruments business benefited from demand for weighing instruments in Japan, large-scale MCS equipment projects, and sales in India and Taiwan. The medical and healthcare equipment business benefited from overseas demand, increased shipment volumes for overseas markets, products addressing medical digital transformation, optimization of selling prices, and foreign exchange movements. In the Americas, however, higher costs associated with tariff burdens, selling, general and administrative expenses, and stronger sales activities weighed on profit.

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 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Material subsequent eventsOn July 14, 2026, the consolidated subsidiary A&D Company, Limited received an administrative sanction from the Ministry of Economy, Trade and Industry involving the cancellation of its designation as an authorized verification body. The sanction relates to verification services for specified measuring instruments. Manufacturing and sales of products will continue, and the impact on consolidated results is currently expected to be minor.
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1 million / Extraordinary loss Loss due to embezzlement ¥28 million, Loss on sale of fixed assets ¥0 million, Loss on Disposal of Fixed Assets ¥12 million
Depreciation and amortization¥509 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End27,845,208 Shares
Treasury Shares at Period-End457,947 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 June 2026
Net Sales¥14,382 million (YoY -1.2%)
Operating profit¥622 million (YoY -53.2%)
Ordinary income¥784 million (YoY -45.3%)
Profit attributable to owners of the parent¥432 million (YoY -45.6%)
Net income per share¥15.80
Equity ratioEnd of the current fiscal period 67 / End of previous period 65.7
Total assets¥74,252 million
Net assets¥49,844 million
Full-year earnings forecastNet Sales ¥68,000 million (YoY -1.9%) / Operating profit ¥7,000 million (YoY -24.0%) / Ordinary income ¥6,900 million (YoY -27.1%) / Net income ¥4,500 million (YoY -24.0%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥55 → ¥60
Segment revenueSemiconductor-Related Business ¥897 million (YoY -68.9%), Measurement and weighing instruments business ¥6,779 million (YoY +8.8%), Medical and healthcare equipment business ¥6,705 million (YoY +23.3%)
Segment profitSemiconductor-Related Business ¥-122 million, Measurement and weighing instruments business ¥170 million (YoY +201.9%), Medical and healthcare equipment business ¥1,134 million (YoY +86.4%)
Regional salesSemiconductor-Related Business ¥845 million, Semiconductor-Related Business ¥40 million, Semiconductor-Related Business -, Semiconductor-Related Business ¥11 million, Measurement and weighing instruments business ¥3,816 million, Measurement and weighing instruments business ¥1,137 million, Measurement and weighing instruments business ¥175 million, Measurement and weighing instruments business ¥1,649 million, Medical and healthcare equipment business ¥1,083 million, Medical and healthcare equipment business ¥3,096 million, Medical and healthcare equipment business ¥2,340 million, Medical and healthcare equipment business ¥185 million
Depreciation and amortization¥509 million
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1 million / Extraordinary loss Loss due to embezzlement ¥28 million, Loss on sale of fixed assets ¥0 million, Loss on Disposal of Fixed Assets ¥12 million
Disclosure regarding the going concern assumptionNo applicable matters.
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 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Material subsequent eventsOn July 14, 2026, the consolidated subsidiary A&D Company, Limited received an administrative sanction from the Ministry of Economy, Trade and Industry involving the cancellation of its designation as an authorized verification body. The sanction relates to verification services for specified measuring instruments. Manufacturing and sales of products will continue, and the impact on consolidated results is currently expected to be minor.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End27,845,208 Shares
Treasury Shares at Period-End457,947 Shares
Factors Behind Changes in Business PerformanceThe semiconductor-related business reported a substantial decline in revenue and an operating loss as demand adjustments continued and few projects progressed to revenue recognition. The measurement and weighing instruments business benefited from demand for weighing instruments in Japan, large-scale MCS equipment projects, and sales in India and Taiwan. The medical and healthcare equipment business benefited from overseas demand, increased shipment volumes for overseas markets, products addressing medical digital transformation, optimization of selling prices, and foreign exchange movements. In the Americas, however, higher costs associated with tariff burdens, selling, general and administrative expenses, and stronger sales activities weighed on profit.
Items this document does not state (8)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyOrders 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.

In the semiconductor-related business, demand adjustments continued, and there were few projects that progressed to revenue recognition. The substantial decline in revenue resulted in an operating loss because fixed costs could not be absorbed. The measurement and weighing instruments business reported higher revenue and operating profit on solid performance in Japan and Asia, while the medical and healthcare equipment business benefited from overseas demand and foreign exchange movements, among other factors.

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Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | A&D HOLON Holdings Company,Limited (7745) timely disclosure | Komori