Results for this period
Third quarter1 July 2025 to 31 March 2026Non-consolidated (standalone)Japanese 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.
Revenue increased in the Reliability Evaluation and Fine Processing businesses. Orders for high-unit-price projects, environmental testing projects, mass-production processing of communications-related products, prototype processing and materials-related projects remained strong. Operating profit increased despite the impact of higher research and development expenses. Ordinary profit benefited from subsidy income related to the MAP project, while quarterly net profit benefited from the reversal of the effect of an impairment loss on investment securities recorded in the year-earlier period.
No applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 July 2025 to 31 March 2026 |
| Net Sales | ¥3,305 million (YoY +8.2%) |
| Operating profit | ¥431 million (YoY +24.6%) |
| Ordinary income | ¥448 million (YoY +29.9%) |
| Profit attributable to owners of the parent | ¥297 million (YoY +36.0%) |
| Net income per share | ¥126.39 |
| Equity ratio | End of the current fiscal period 73.2 / End of previous period 75.4 |
| Total assets | ¥4,761 million |
| Net assets | ¥3,487 million |
| Full-year earnings forecast | Net Sales ¥4,400 million (YoY +9.3%) / Operating profit ¥405 million (YoY +5.4%) / Ordinary income ¥404 million (YoY +5.2%) / Net income ¥271 million (YoY +23.4%) |
| Annual Dividend Forecast | ¥37 → ¥37（0.0%） |
| Segment revenue | Reliability Evaluation Business ¥2,888,865 thousand (YoY +7.0%), Fine Processing Business ¥400,600 thousand (YoY +32.6%), Other ¥15,664 thousand (YoY -70.6%) |
| Segment profit | Reliability Evaluation Business ¥962,924 thousand (YoY +13.7%), Fine Processing Business ¥208,863 thousand (YoY +60.1%), Other ¥-15,475 thousand |
| Depreciation and amortization | ¥341,293 thousand |
| Impairment loss | ¥6,372 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥1,115 thousand, Impairment Losses ¥6,372 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 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 2,350,000 shares |
| Treasury Shares at Period-End | 0 shares |
| Factors Behind Changes in Business Performance | Revenue increased in the Reliability Evaluation and Fine Processing businesses. Orders for high-unit-price projects, environmental testing projects, mass-production processing of communications-related products, prototype processing and materials-related projects remained strong. Operating profit increased despite the impact of higher research and development expenses. Ordinary profit benefited from subsidy income related to the MAP project, while quarterly net profit benefited from the reversal of the effect of an impairment loss on investment securities recorded in the year-earlier period. |
Items this document does not state (12)
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.Revenue increased in the Reliability Evaluation and Fine Processing businesses, with strong orders for high-unit-price projects, environmental testing projects and mass-production processing of communications-related products. Ordinary profit benefited from ¥18.746 million in subsidy income, while quarterly net profit benefited from the reversal of the effect of an impairment loss on investment securities recorded in the year-earlier period.