Worth reading
66In 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
5.2
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationFirst quarter of the fiscal year ending June 20278 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales1,031 Millions of yen+5.2%
Operating profit87 Millions of yen+5.3%
Ordinary income85 Millions of yen
Net income83 Millions of yen
Operating profit margin8.4 %
Results for the three months of the current quarter
Net Sales
1,031 Millions of yen
Operating profit
87 Millions of yen
Ordinary income
85 Millions of yen
Quarterly net income
83 Millions of yen
Full-year earnings forecast
Net Sales
4,600 Millions of yen
Operating profit
500 Millions of yen
Ordinary income
514 Millions of yen
Net income for the current fiscal year
395 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 revenue
22.4 %
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Increase in sales in the Reliability Evaluation Business27 Millions of yen
- Increase in expenses in the Reliability Evaluation Business-31 Millions of yen
- Increase in sales in the Fine Processing Business19 Millions of yen
- Lower expenses in the precision processing business4 Millions of yen
- Higher sales in other businesses4 Millions of yen
- Decrease in other expenses1 Millions of yen
- Increase in company-wide expenses-16 Millions of yen
- Personnel expenses included in the increase in company-wide expenses-11 Millions of yen
- R&D expenses included in the increase in company-wide expenses-5 Millions of yen
New initiatives
- Development of an image analysis application using AI
- Advancement of evaluation and analysis technologies and development of new testing technologies
- Expansion of reliability assessment facilities
- Improvement of precision processing equipment capacity
- Operational efficiency through the use of generative AI
- Reorganisation of business divisions in July 2026
Key KPIsA metric the company considers important as a management benchmark.
- Total assets4,775 Millions of yen
- Net assets3,548 Millions of yen
- Equity ratio74.3 %Year on year against the same period last year-1.9%
- Cash and cash equivalents2,187 Millions of yen
- Research and Development Expenses60 Millions of yen
- Employees on staff260 peopleYear on year against the same period last year0.0%
Segment results
- Reliability Evaluation BusinessNet Sales872 Millions of yenYear-on-Year Change in Revenue (%)3.2
- Fine Processing BusinessNet Sales149 Millions of yenYear-on-Year Change in Revenue (%)15
- Other BusinessesNet Sales9 Millions of yenYear-on-Year Change in Revenue (%)80
Number of employees
Number of Employees260 people
Change during the period±0
Hiring plan34.5% progress against the annual hiring plan, with 10 new hires decided
Capital expenditures
¥88 million amounts installed and accepted
Annual Dividend
Annual dividend per share47 Yen
Payout ratio
28 %
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending June 2027 |
| 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 |
| Net income | 83 Millions of yen |
| Operating profit margin | 8.4 % |
| Results for the three months of the current quarter | Net Sales 1,031 Millions of yen / Operating profit 87 Millions of yen / Ordinary income 85 Millions of yen / Quarterly net income 83 Millions of yen |
| Full-year earnings forecast | Net Sales 4,600 Millions of yen / Operating profit 500 Millions of yen / Ordinary income 514 Millions of yen / Net income for the current fiscal year 395 Millions of yen |
| Progress against full-year forecast | Consolidated revenue 22.4 % |
| Segment results | Segment Reliability Evaluation Business / Net Sales 872 Millions of yen / Year-on-Year Change in Revenue (%) 3.2 / Profit Not disclosed, Segment Fine Processing Business / Net Sales 149 Millions of yen / Year-on-Year Change in Revenue (%) 15 / Profit Not disclosed, Segment Other Businesses / Net Sales 9 Millions of yen / Year-on-Year Change in Revenue (%) 80 / Profit Not disclosed |
| Breakdown of Factors Affecting the Change | Factors Increase in sales in the Reliability Evaluation Business / Amount 27 Millions of yen, Factors Increase in expenses in the Reliability Evaluation Business / Amount -31 Millions of yen, Factors Increase in sales in the Fine Processing Business / Amount 19 Millions of yen, Factors Lower expenses in the precision processing business / Amount 4 Millions of yen, Factors Higher sales in other businesses / Amount 4 Millions of yen, Factors Decrease in other expenses / Amount 1 Millions of yen, Factors Increase in company-wide expenses / Amount -16 Millions of yen, Factors Personnel expenses included in the increase in company-wide expenses / Amount -11 Millions of yen, Factors R&D expenses included in the increase in company-wide expenses / Amount -5 Millions of yen |
| Key KPIs | Indicator name Total assets / Value 4,775 Millions of yen / Year on year against the same period last year Not disclosed, Indicator name Net assets / Value 3,548 Millions of yen / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 74.3 % / Year on year against the same period last year -1.9 %, Indicator name Cash and cash equivalents / Value 2,187 Millions of yen / Year on year against the same period last year Not disclosed, Indicator name Research and Development Expenses / Value 60 Millions of yen / Year on year against the same period last year Not disclosed, Indicator name Employees on staff / Value 260 people / Year on year against the same period last year 0 people |
| Number of employees | Number of Employees 260 people / Change during the period ±0 / Hiring plan 34.5% progress against the annual hiring plan, with 10 new hires decided |
| Annual Dividend | Annual dividend per share 47 Yen / Interim and Year-End Breakdown Not disclosed |
| Payout ratio | 28 % |
| Capital expenditures | ¥88 million (amounts installed and accepted) |
| New initiatives | Development of an image analysis application using AI, Advancement of evaluation and analysis technologies and development of new testing technologies, Expansion of reliability assessment facilities, Improvement of precision processing equipment capacity, Operational efficiency through the use of generative AI, Reorganisation of business divisions in July 2026 |
Items this document does not state (13)
Gross Profit MarginSelling, general and administrative expensesSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk 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.In the reliability assessment business, semiconductor-related analysis and evaluation projects and long-term power cycling test projects performed well. In the precision processing business, prototype processing and mass-production processing for communications-related products, as well as materials-related projects, contributed to results. The increase in net sales exceeded the increases in research and development expenses and personnel expenses, resulting in higher operating profit.
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.
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