Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

Overview of Results

In the second quarter of this fiscal year, net sales reached 46,496 million yen (YoY +2.3%), marking a record high. Improved gross margin and cost controls expanded operating income to 2,591 million yen (+37.8%). Ordinary income was 2,754 million yen (+47.6%), and interim net income attributable to owners of parent increased significantly to 1,344 million yen (+94.0%). By segment, domestic measurement and control was strong, while overseas faced factors leading to revenue declines. Foreign exchange impacts were considered over the interim period. Supplemental materials and an earnings briefing will be held.

Outlook and Capital Allocation

The consolidated full-year earnings guidance has been revised to net sales of 100,000 million yen, operating income of 6,100 million yen, ordinary income of 6,300 million yen, net income attributable to owners of parent of 3,000 million yen, and earnings per share of 68.37 yen. As of the interim, progress toward the full year stands at 46.5% for net sales and 42.5% for operating income. While growth investments such as increased R&D and new investments are assumed, achieving the full-year targets requires caution depending on foreign exchange movements and raw material cost trends.