Komori
Results7745A&D HOLON Holdings Company,LimitedElectrical and Precision Instruments

Second Quarter (Interim Period) Financial Results for the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, net sales declined slightly, while operating profit fell significantly due to demand adjustments in the semiconductor-related business. Meanwhile, the measurement and metrology equipment business and the medical and healthcare equipment business posted increases in both sales and operating profit, and the full-year earnings forecast was revised.

Worth reading
60In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-31
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales30,172¥ millionYear on year -0.7%Progress 43.1%
Operating profit2,178¥ millionYear on year -31.0%Progress 27.2%
Ordinary income2,273¥ millionYear on year -31.7%Progress 27.7%
Net income attributable to owners of the parent1,666¥ millionYear on year -2.2%

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¥60.84
Financial position at period-end
Total assets76,412¥ million
of which net assets 50,190 ¥ millionEquity ratio 65.6%vs. prior year-end -0.1pt

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.

Segment revenue
Semiconductor-related business1,2794.2%-74.8%
Measurement and metrology equipment business14,92549.5%+10.5%
Medical and healthcare equipment business13,96746.3%+18.4%
Segment profit
Semiconductor-related business-675
Measurement and metrology equipment business1,027+51.3%
Medical and healthcare equipment business2,909+70.5%
Regional salesSemiconductor-related business Japan ¥1,200 million / The Americas ¥40 million / Europe Not disclosed / Asia and Oceania ¥38 million / Measurement and metrology equipment business Japan ¥8,893 million / The Americas ¥2,418 million / Europe ¥368 million / Asia and Oceania ¥3,244 million / Medical and healthcare equipment business Japan ¥2,196 million / The Americas ¥6,304 million / Europe ¥5,114 million / Asia and Oceania ¥352 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥70,000 million (YoY +1.0%)
Operating profit¥8,000 million (YoY -13.1%)
Ordinary income¥8,200 million (YoY -13.4%)
Profit attributable to owners of the parent¥5,500 million (YoY -7.1%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥70,000 million / Operating profit Not disclosed → ¥8,000 million / Ordinary income Not disclosed → ¥8,200 million / Profit attributable to owners of the parent Not disclosed → ¥5,500 million
Annual Dividend Forecast¥55 → ¥60
Factors Behind Changes in Business Performance

The semiconductor-related business posted lower sales and an operating loss due to continued demand adjustments and a limited number of projects. The measurement and metrology equipment business posted increases in both sales and profit due to solid performance in Japan and Asia, expense controls, and U.S. tariff refunds. The medical and healthcare equipment business posted increases in both sales and profit due to overseas demand, U.S. tariff refunds, foreign exchange movements, and appropriate sales pricing, among other factors.

Disclosure regarding the going concern assumption

No matters to report.

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 1 / Company name 株式会社エーディーシー / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥8 million / Gain on bargain purchase ¥242 million / Extraordinary loss Loss from embezzlement ¥28 million / Loss on sale of non-current assets ¥0 million / Loss on disposal of non-current assets ¥16 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End27,845,208
Treasury Shares at Period-End456,347
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥30,172 million (YoY -0.7%)
Operating profit¥2,178 million (YoY -31.0%)
Ordinary income¥2,273 million (YoY -31.7%)
Profit attributable to owners of the parent¥1,666 million (YoY -2.2%)
Net income per share¥60.84
Equity ratioEnd of the current fiscal period 65.6 / End of previous period 65.7
Total assets¥76,412 million
Net assets¥50,190 million
Full-year earnings forecastNet Sales ¥70,000 million (YoY +1.0%) / Operating profit ¥8,000 million (YoY -13.1%) / Ordinary income ¥8,200 million (YoY -13.4%) / Profit attributable to owners of the parent ¥5,500 million (YoY -7.1%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥70,000 million / Operating profit Not disclosed → ¥8,000 million / Ordinary income Not disclosed → ¥8,200 million / Profit attributable to owners of the parent Not disclosed → ¥5,500 million
Annual Dividend Forecast¥55 → ¥60
Segment revenueSemiconductor-related business ¥1,279 million (YoY -74.8%) / Measurement and metrology equipment business ¥14,925 million (YoY +10.5%) / Medical and healthcare equipment business ¥13,967 million (YoY +18.4%)
Segment profitSemiconductor-related business ¥-675 million / Measurement and metrology equipment business ¥1,027 million (YoY +51.3%) / Medical and healthcare equipment business ¥2,909 million (YoY +70.5%)
Regional salesSemiconductor-related business Japan ¥1,200 million / The Americas ¥40 million / Europe Not disclosed / Asia and Oceania ¥38 million / Measurement and metrology equipment business Japan ¥8,893 million / The Americas ¥2,418 million / Europe ¥368 million / Asia and Oceania ¥3,244 million / Medical and healthcare equipment business Japan ¥2,196 million / The Americas ¥6,304 million / Europe ¥5,114 million / Asia and Oceania ¥352 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥8 million / Gain on bargain purchase ¥242 million / Extraordinary loss Loss from embezzlement ¥28 million / Loss on sale of non-current assets ¥0 million / Loss on disposal of non-current assets ¥16 million
Disclosure regarding the going concern assumptionNo matters to report.
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 Number of companies 1 / Company name 株式会社エーディーシー / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End27,845,208
Treasury Shares at Period-End456,347
Factors Behind Changes in Business PerformanceThe semiconductor-related business posted lower sales and an operating loss due to continued demand adjustments and a limited number of projects. The measurement and metrology equipment business posted increases in both sales and profit due to solid performance in Japan and Asia, expense controls, and U.S. tariff refunds. The medical and healthcare equipment business posted increases in both sales and profit due to overseas demand, U.S. tariff refunds, foreign exchange movements, and appropriate sales pricing, among other factors.
Items this document does not state (11)
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 backlogDepreciation and amortizationImpairment lossMaterial subsequent events

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 the number of projects reaching the stage of revenue recognition was limited, resulting in an operating loss because fixed costs could not be absorbed. The measurement and metrology equipment business posted higher profit due to solid performance in Japan and Asia, the effects of expense controls, and U.S. tariff refunds. The medical and healthcare equipment business posted increases in both sales and profit due to overseas demand, U.S. tariff refunds, foreign exchange movements, and appropriate sales pricing, among other factors. The reason given for revising the full-year forecast was “recent business trends and other factors.”

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