Financial Summary for the Six Months Ended March 2027 (Interim) [Japanese GAAP] (Consolidated)

Overview of Results

Net sales for the period were 30,172 million yen (YoY -0.7%), effectively flat overall, but with divergent movements by segment. The semiconductor-related segment recorded a decline in revenue and an operating loss due to demand adjustments. In contrast, measurement and weighing instruments and medical and healthcare devices achieved higher revenue and profit. In particular, medical and healthcare devices performed strongly due to expanded overseas demand, currency effects, and tariff refund benefits. Following the acquisition of the newly consolidated subsidiary ADC, a negative goodwill gain of 242 million yen was recorded as an extraordinary gain.

Full-Year Outlook and Financial Position

Total assets at interim period-end were 76,412 million yen, and net assets were 50,190 million yen. For the full-year outlook, refer to the separate notice titled "Notice Regarding Differences Between Forecasts and Results for the Six Months Ended March 2027 and Revisions to Full-Year Forecasts for the Year Ending March 2027." The equity ratio remains stable at 65.6%. Note the expanded consolidation scope due to the new subsidiary and pay attention to accounting policy applications such as goodwill treatment.