Worth reading
35Immaterial
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
5.2
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 July 2026–30 September 2026Non-consolidated (separate)Japanese GAAPNet Sales1,031Millions of yenYear on year +5.2%Progress 22.4%
Operating profit87Millions of yenYear on year +5.3%Progress 17.4%
Ordinary income85Millions of yenYear on year +3.6%Progress 16.5%
Net income attributable to owners of the parent83Millions of yenYear on year +49.1%Progress 21.0%
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¥35.55
Financial position at period-end
Total assets4,775Millions of yen
of which net assets 3,548 Millions of yenEquity ratio 74.3%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 revenueReliability Evaluation Business 872,412 Thousands of yen (YoY +3.2%), Fine Processing Business 149,272 Thousands of yen (YoY +15.0%), Other Businesses 9,425 Thousands of yen (YoY +80.0%)
Segment profitReliability Evaluation Business 254,524 Thousands of yen (YoY -1.6%), Fine Processing Business 84,526 Thousands of yen (YoY +33.7%), Other Businesses 1,504 Thousands of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,600 Millions of yen (YoY +6.8%)
Operating profit500 Millions of yen (YoY +2.1%)
Ordinary income514 Millions of yen (YoY +1.7%)
Net income395 Millions of yen (YoY +2.4%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast47 Yen → 47 Yen（0.0%）
Factors Behind Changes in Business Performance
Demand for projects in the reliability assessment business increased, and orders for semiconductor-related projects, long-term power-cycle testing projects, and environmental and electrical testing projects remained strong. Although expenses related to research and development, personnel, and long-term projects increased, operating profit rose as a result of higher revenue. Quarterly net income increased due to a gain on the sale of investment securities.
Disclosure regarding the going concern assumption
None
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Impairment loss0 Thousands of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Investment Securities 39,823 Thousands of yen / Extraordinary loss None recorded
Depreciation and amortization99,989 Thousands of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (対象者：not applicable)
Issued Shares at Period-End2,350,000 shares
Treasury Shares at Period-End— shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (separate) |
| Period Covered | 1 July 2026–30 September 2026 |
| Net Sales | 1,031 Millions of yen (YoY +5.2%) |
| Operating profit | 87 Millions of yen (YoY +5.3%) |
| Ordinary income | 85 Millions of yen (YoY +3.6%) |
| Profit attributable to owners of the parent | 83 Millions of yen (YoY +49.1%) |
| Net income per share | ¥35.55 |
| Equity ratio | End of the current fiscal period 74.3 / End of previous period 73 |
| Total assets | 4,775 Millions of yen |
| Net assets | 3,548 Millions of yen |
| Full-year earnings forecast | Net Sales 4,600 Millions of yen (YoY +6.8%) / Operating profit 500 Millions of yen (YoY +2.1%) / Ordinary income 514 Millions of yen (YoY +1.7%) / Net income 395 Millions of yen (YoY +2.4%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | 47 Yen → 47 Yen（0.0%） |
| Segment revenue | Reliability Evaluation Business 872,412 Thousands of yen (YoY +3.2%), Fine Processing Business 149,272 Thousands of yen (YoY +15.0%), Other Businesses 9,425 Thousands of yen (YoY +80.0%) |
| Segment profit | Reliability Evaluation Business 254,524 Thousands of yen (YoY -1.6%), Fine Processing Business 84,526 Thousands of yen (YoY +33.7%), Other Businesses 1,504 Thousands of yen |
| Depreciation and amortization | 99,989 Thousands of yen |
| Impairment loss | 0 Thousands of yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on Sale of Investment Securities 39,823 Thousands of yen / Extraordinary loss None recorded |
| Disclosure regarding the going concern assumption | None |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (対象者：not applicable) |
| Issued Shares at Period-End | 2,350,000 shares |
| Treasury Shares at Period-End | — shares |
| Factors Behind Changes in Business Performance | Demand for projects in the reliability assessment business increased, and orders for semiconductor-related projects, long-term power-cycle testing projects, and environmental and electrical testing projects remained strong. Although expenses related to research and development, personnel, and long-term projects increased, operating profit rose as a result of higher revenue. Quarterly net income increased due to a gain on the sale of investment securities. |
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 PolicyRegional salesOrders received and order backlogChanges in the scope of consolidationMaterial 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.Increased demand for projects in the reliability assessment business, revenue growth exceeding increases in research and development expenses and personnel expenses, and the recognition of a gain on the sale of investment securities.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.