{"id":101622,"date":"2026-08-10T18:51:04","date_gmt":"2026-08-10T09:51:04","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4820-20260810-02_wp_financial_summary\/"},"modified":"2026-08-10T18:51:04","modified_gmt":"2026-08-10T09:51:04","slug":"4820-20260810-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/","title":{"rendered":"Financial Summary (Consolidated) for the Second Quarter of the Fiscal Year Ending December 2026 (Japanese Standards)"},"content":{"rendered":"<p>The interim consolidated results for the fiscal year ending December 2026 show net sales of 10,434 million yen, operating income of 922 million yen, ordinary income of 1,279 million yen, and net income attributable to owners of the parent of 663 million yen. Year-over-year changes: net sales down 14.1%, operating income down 55.7%, etc. Full-year guidance unchanged, dividend forecast unchanged. Impact from the newly consolidated subsidiary Condact may trigger goodwill impairment.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"4820","jir_company_name":"EM Systems Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/4820-20260810-02.pdf","jir_short_summary":"The interim consolidated results for the fiscal year ending December 2026 show net sales of 10,434 million yen, operating income of 922 million yen, ordinary income of 1,279 million yen, and net income attributable to owners of the parent of 663 million yen. Year-over-year changes: net sales down 14.1%, operating income down 55.7%, etc. Full-year guidance unchanged, dividend forecast unchanged. Impact from the newly consolidated subsidiary Condact may trigger goodwill impairment.","jir_summary":"### Overview of results\nFor the second quarter of the fiscal year ending December 2026, the consolidated results show net sales of 10,434 million yen, operating income 922 million yen, ordinary income 1,279 million yen, and net income attributable to owners of the parent of 663 million yen, all down versus the previous year. By segment, the Pharmaceutical\/Dispensing System segment saw declines in sales and profits, the Medical System segment saw a decline in sales and losses, the Nursing Care\/Welfare System segment saw increases in sales but continued losses, and Others saw a decrease in sales. The impact of the newly consolidated subsidiary Condact may result in goodwill accounting.\n\n### Financial position and dividends\nTotal assets amount to 26,776 million yen, net assets to 19,996 million yen, and the equity ratio stands at 74.3%. Due to decreases in cash and deposits, current assets are 11,792 million yen, while liabilities, including changes in long-term borrowings, total 6,779 million yen. The annual dividend plan remains unchanged versus the fiscal year ending December 2025; the document notes the payment start date for the interim dividend in the fiscal year ending December 2026.","jir_financial_highlights":"Net sales: 10,434\u767e\u4e07\u5186 (YoY \u25b314.1\uff05)\nOperating income: 922\u767e\u4e07\u5186 (YoY \u25b355.7\uff05)\nOrdinary income: 1,279\u767e\u4e07\u5186 (YoY \u25b346.7\uff05)\nNet income attributable to owners of the parent (interim): 663\u767e\u4e07\u5186 (YoY \u25b358.6\uff05)\nNet assets per share: 287.31\u5186 (YoY end of period unknown)\nEquity ratio: 74.3\uff05 (YoY end of previous period +0.4 points)","jir_category":"","jir_hashtags":"#EMSystems, #FinancialSummary, #InterimFinancialResults","jir_key_figures":"Net sales: 10,434\u767e\u4e07\u5186 (YoY \u25b314.1\uff05)\nOperating income: 922\u767e\u4e07\u5186 (YoY \u25b355.7\uff05)\nNet income attributable to owners of the parent (interim): 663\u767e\u4e07\u5186 (YoY \u25b358.6\uff05)","jir_meta_title":"[EM Systems Co., Ltd.] FY2026 December Interim Financial Results \u2013 Revenue 10,434 million yen, Net income 663 million yen","jir_meta_description":"Summary of EM Systems' interim financial results for the fiscal year ending December 2026. Net sales 10,434 million yen, operating income 922 million yen, net income 663 million yen. Segment trends, outlook, and dividend policy explained.","jir_og_title":"[EM Systems Co., Ltd.] Key Points of the FY2026 Interim Results","jir_og_description":"Interim results of EM Systems. Highlights include net sales of 10,434 million yen and net income of 663 million yen, with segment trends and dividend policy.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17294,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-101622","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Financial Summary (Consolidated) for the Second Quarter of the Fiscal Year Ending December 2026 (Japanese Standards) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/\",\"name\":\"Financial Summary (Consolidated) for the Second Quarter of the Fiscal Year Ending December 2026 (Japanese Standards) - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-08-10T09:51:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Financial Summary (Consolidated) for the Second Quarter of the Fiscal Year Ending December 2026 (Japanese Standards)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/japanir.jp\/en\/#website\",\"url\":\"https:\/\/japanir.jp\/en\/\",\"name\":\"Japan IR\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/japanir.jp\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Financial Summary (Consolidated) for the Second Quarter of the Fiscal Year Ending December 2026 (Japanese Standards) - Japan IR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/","url":"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/","name":"Financial Summary (Consolidated) for the Second Quarter of the Fiscal Year Ending December 2026 (Japanese Standards) - Japan IR","isPartOf":{"@id":"https:\/\/japanir.jp\/en\/#website"},"datePublished":"2026-08-10T09:51:04+00:00","breadcrumb":{"@id":"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/japanir.jp\/en\/company\/company-4820\/ir\/4820-20260810-02_wp_financial_summary\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/japanir.jp\/en\/"},{"@type":"ListItem","position":2,"name":"Financial Summary (Consolidated) for the Second Quarter of the Fiscal Year Ending December 2026 (Japanese Standards)"}]},{"@type":"WebSite","@id":"https:\/\/japanir.jp\/en\/#website","url":"https:\/\/japanir.jp\/en\/","name":"Japan IR","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/japanir.jp\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"related_company_data":{"id":"17294","title":"EM SYSTEMS CO LTD","ticker":"4820"},"_links":{"self":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/101622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release"}],"about":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/types\/ir_release"}],"replies":[{"embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/comments?post=101622"}],"version-history":[{"count":0,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/101622\/revisions"}],"wp:attachment":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/media?parent=101622"}],"wp:term":[{"taxonomy":"sector","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/sector?post=101622"},{"taxonomy":"importance","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/importance?post=101622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}