Worth reading
55In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
85
Millions of yen (year-on-year change in operating profit)Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Financial Results PresentationThird quarter of the fiscal year ending June 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales3,305 Millions of yen+8.2%
Operating profit431 Millions of yen+24.6%
Ordinary income448 Millions of yen
Net income297 Millions of yen
Operating profit margin13.1 %
Results for the three months of the current quarter
Net Sales
1,246 Millions of yen
Reliability Evaluation Business
1,114 Millions of yen
Fine Processing Business
126 Millions of yen
Other businesses
4 Millions of yen
Full-year earnings forecast
Net Sales
4,400 Millions of yen
Operating profit
405 Millions of yen
Ordinary income
404 Millions of yen
Net income for the current fiscal year
271 Millions of yen
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Consolidated revenue75.1%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
All profit measures are tracking above the full-year earnings forecastsBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Increase in sales in the Reliability Evaluation Business+¥116 million
- Increase in expenses in the Reliability Evaluation Business−¥72 million
- Increase in sales in the Fine Processing Business+¥78 million
- Increase in expenses in the Fine Processing Business−¥19 million
- Decrease in sales in the Other Business−¥37 million
- Decrease in expenses in the Other Business+¥29 million
- Increase in company-wide expenses−¥101 million
- R&D expenses included in the increase in company-wide expenses−¥42 million
- Personnel expenses included in the increase in company-wide expenses−¥28 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The company referred to foreign exchange movements, raw material prices, US tariff policy and geopolitical risks in the Middle East. Numerical assumptions: Not disclosedNew initiatives
- Strengthening the sales expansion framework
- Promoting R&D for new businesses
- Improving the efficiency of indirect functions
Segment results
- Reliability Evaluation BusinessYear on year against the same period last year+7.0%Year-on-year change in profit+¥116 million
- Fine Processing BusinessYear on year against the same period last year+32.6%Year-on-year change in profit+¥78 million
- Other businessesYear on year against the same period last year▲70.6%Year-on-year change in profit-¥8 million
Number of employees
Number of Employees255 people
Change during the period+1 person
Capital expenditures
368 Millions of yen
Annual Dividend
Annual dividend per share¥37
Payout ratio
32.1 %
| Item | Details |
|---|---|
| Document type | Financial Results Presentation |
| Fiscal Period Covered | Third quarter of the fiscal year ending June 2026 |
| Net Sales | 3,305 Millions of yen (YoY +8.2%) |
| Operating profit | 431 Millions of yen (YoY +24.6%) |
| Ordinary income | 448 Millions of yen |
| Net income | 297 Millions of yen |
| Operating profit margin | 13.1 % |
| Results for the three months of the current quarter | Net Sales 1,246 Millions of yen / Reliability Evaluation Business 1,114 Millions of yen / Fine Processing Business 126 Millions of yen / Other businesses 4 Millions of yen |
| Full-year earnings forecast | Net Sales 4,400 Millions of yen / Operating profit 405 Millions of yen / Ordinary income 404 Millions of yen / Net income for the current fiscal year 271 Millions of yen |
| Progress against full-year forecast | Consolidated revenue 75.1% |
| Self-assessment against the plan | All profit measures are tracking above the full-year earnings forecasts |
| Segment results | Segment Reliability Evaluation Business / Net Sales Not disclosed / Year on year against the same period last year +7.0% / Year-on-year change in profit +¥116 million, Segment Fine Processing Business / Net Sales Not disclosed / Year on year against the same period last year +32.6% / Year-on-year change in profit +¥78 million, Segment Other businesses / Net Sales Not disclosed / Year on year against the same period last year ▲70.6% / Year-on-year change in profit -¥8 million |
| Breakdown of Factors Affecting the Change | Factors Increase in sales in the Reliability Evaluation Business / Amount +¥116 million, Factors Increase in expenses in the Reliability Evaluation Business / Amount −¥72 million, Factors Increase in sales in the Fine Processing Business / Amount +¥78 million, Factors Increase in expenses in the Fine Processing Business / Amount −¥19 million, Factors Decrease in sales in the Other Business / Amount −¥37 million, Factors Decrease in expenses in the Other Business / Amount +¥29 million, Factors Increase in company-wide expenses / Amount −¥101 million, Factors R&D expenses included in the increase in company-wide expenses / Amount −¥42 million, Factors Personnel expenses included in the increase in company-wide expenses / Amount −¥28 million |
| Number of employees | Number of Employees 255 people / Change during the period +1 person |
| Assumptions Underlying the Business Outlook | The company referred to foreign exchange movements, raw material prices, US tariff policy and geopolitical risks in the Middle East. Numerical assumptions: Not disclosed |
| Annual Dividend | Annual dividend per share ¥37 / Breakdown Not disclosed |
| Payout ratio | 32.1 % |
| Capital expenditures | 368 Millions of yen |
| New initiatives | Strengthening the sales expansion framework, Promoting R&D for new businesses, Improving the efficiency of indirect functions |
Items this document does not state (12)
Gross Profit MarginSelling, general and administrative expensesKey KPIsUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition of treasury sharesOrders received and order backlogMarket Size / ShareKey points of the Q&A
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.Demand for the development of power semiconductors, particularly in the automotive industry, remained firm, and the company captured customers’ product development phases. In the Fine Processing Business, orders for laser-processing mass-production projects and surface-treatment projects were strong. Operating income increased because the rise in net sales and gross profit exceeded the increase in SG&A expenses, including head office costs.
How to read this page
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