Fiscal Year Ending March 2026 Q3 Financial Summary〔IFRS〕(Consolidated)

Overview of Business Performance

For the cumulative consolidated period of the third quarter of fiscal year ending March 2026, net sales increased significantly to JPY 800.5 billion (46.3% YoY increase), operating income rose to JPY 346.0 billion (110.8% YoY increase), and quarterly profit reached a record high of JPY 248.5 billion (105.0% YoY increase). The main driver was the expanding demand for testers for high-performance semiconductors related to AI, supported by strengthened product supply capacity that met strong customer capital investment. By segment, the Test Systems Business posted net sales of JPY 723.1 billion (51.1% YoY increase) and segment profit of JPY 357.7 billion (103.2% YoY increase), performing strongly. The Services and Others segment also reported increased sales of JPY 77.5 billion (12.8% YoY increase) and segment profit of JPY 4.8 billion (921.7% YoY increase).

Financial Position and Future Outlook

At the end of the third quarter, total assets rose by JPY 166.3 billion from the previous fiscal year-end to JPY 1.0205 trillion, and the equity ratio attributable to owners of the parent increased to 66.1%. Cash flow from operating activities recorded inflows of JPY 218.6 billion, with cash outflows related to share buybacks and dividend payments occurring in financing activities. The full-year earnings guidance was revised upward from the October 2025 forecast to net sales of JPY 1.07 trillion, operating income of JPY 454.0 billion, and net income of JPY 328.5 billion. Anticipating continued growth in the AI-related semiconductor market, sales for the second half are expected to match the strong first half, although vigilance towards geopolitical and foreign exchange risks will continue.