Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPThe 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in thousand yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
While orders for seed crystals remained stable, establishing a supply chain for loose stones and jewelry took time, and the company was unable to secure sufficient revenue. Development of the 2-inch wafers took longer than initially expected, and sales were not achieved.
The disclosure includes a description of events and conditions that raise significant doubt regarding the going-concern assumption. Although events or conditions exist, including the recording of an interim net loss attributable to owners of the parent, the company has secured funds for the foreseeable future through financing and has determined that no material uncertainty regarding the going-concern assumption exists. There are no applicable notes regarding the going-concern assumption.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | ¥484 million (YoY +251.6%) |
| Operating profit | ¥-391 million |
| Ordinary income | ¥-430 million |
| Profit attributable to owners of the parent | ¥-433 million |
| Net income per share | △¥25.80 |
| Equity ratio | End of the current fiscal period 84.6 / End of previous period 68.1 |
| Total assets | ¥5,275 million |
| Net assets | ¥4,462 million |
| Cash flows from operating activities | -306,636 thousand yen |
| Cash flows from investing activities | -2,500 thousand yen |
| Cash flows from financing activities | 3,093,383 thousand yen |
| Cash and cash equivalents at end of period | 3,616,150 thousand yen |
| Full-year earnings forecast | Net Sales ¥1,117 million (YoY +116.2%) / Operating profit ¥-413 million / Ordinary income ¥-343 million / Profit attributable to owners of the parent ¥-348 million |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥1,117 million / Operating profit Not disclosed → ¥-413 million / Ordinary income Not disclosed → ¥-343 million / Profit attributable to owners of the parent Not disclosed → ¥-348 million |
| Annual Dividend Forecast | 0 yen → 0 yen（0.0%） |
| Orders received and order backlog | Orders received 300,000 thousand yen / Order backlog Not disclosed |
| Depreciation and amortization | 17,570 thousand yen |
| Breakdown of extraordinary income (loss) | No extraordinary gains or losses were recorded during the first half (total extraordinary losses: —). |
| Disclosure regarding the going concern assumption | The disclosure includes a description of events and conditions that raise significant doubt regarding the going-concern assumption. Although events or conditions exist, including the recording of an interim net loss attributable to owners of the parent, the company has secured funds for the foreseeable future through financing and has determined that no material uncertainty regarding the going-concern assumption exists. There are no applicable notes regarding the going-concern assumption. |
| 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 | No material changes (no newly consolidated or excluded companies, or company names, are disclosed) |
| Material subsequent events | None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and securities analysts) |
| Issued Shares at Period-End | 19,026,600 |
| Treasury Shares at Period-End | 416 |
| Factors Behind Changes in Business Performance | While orders for seed crystals remained stable, establishing a supply chain for loose stones and jewelry took time, and the company was unable to secure sufficient revenue. Development of the 2-inch wafers took longer than initially expected, and sales were not achieved. |
Items this document does not state (7)
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.While orders for seed crystals from customers primarily in India remained stable, establishing a supply chain for loose stones and jewelry took time, and the company was unable to secure sufficient revenue. In addition, development of the 2-inch wafers took longer than initially expected, preventing sales during the first half.