Fiscal Year Ending March 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)

Overview of Financial Results

For the cumulative third quarter period of the fiscal year ending March 2026, net sales were 47,101 million yen (1.7% increase YoY), operating income was 4,282 million yen (12.9% decrease YoY), and net income attributable to owners of parent was 3,321 million yen (13.6% decrease YoY). Order intake reached a record high of 55,241 million yen (8.5% increase YoY), but sales growth was limited due to the impact of large products and long lead-time projects. The profit decline was mainly attributable to deteriorating revenues from contract testing services and increased selling, general and administrative expenses.

Segment Performance and Financial Condition

The Equipment segment posted order intake of 47,220 million yen (9.0% increase YoY), net sales of 40,134 million yen (0.5% increase YoY), and operating income of 4,074 million yen (6.3% decrease YoY). The Service segment experienced declines with order intake of 6,286 million yen (2.1% decrease YoY), net sales of 5,710 million yen (0.7% decrease YoY), and operating income of 119 million yen (78.9% decrease YoY). The Other Businesses segment saw increases with order intake of 2,059 million yen (32.5% increase YoY), net sales of 1,626 million yen (75.1% increase YoY), and operating income of 87 million yen. Total assets were 79,604 million yen (an increase of 3,756 million yen from the end of the previous fiscal year), and net assets were 59,389 million yen (an increase of 2,696 million yen).

Outlook

The full-year consolidated earnings guidance for the fiscal year ending March 2026 anticipates net sales of 68,000 million yen (1.1% increase YoY), operating income of 7,600 million yen (1.0% increase YoY), and net income attributable to owners of parent of 5,800 million yen (3.4% decrease YoY), with no revisions at this point. The dividend forecast remains unchanged, with a full-year dividend of 115 yen planned.