Annual report

Period2025-04-01 → 2026-03-31
Filed2026-06-19
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 146
MetricValuePeriodScopeSource row
Revenue¥12.1bn2025-04-01 → 2026-03-31Cons.Net sales
Revenue¥11.2bn2024-04-01 → 2025-03-31Cons.Net sales
Revenue¥9.4bn2023-04-01 → 2024-03-31vCons.Net sales (5-year summary)
Revenue¥10.0bn2022-04-01 → 2023-03-31vCons.Net sales (5-year summary)
Revenue¥10.4bn2021-04-01 → 2022-03-31vCons.Net sales (5-year summary)
Operating income¥579m2025-04-01 → 2026-03-31Cons.Operating income
Operating income¥942m2024-04-01 → 2025-03-31Cons.Operating income
Ordinary income¥614m2025-04-01 → 2026-03-31Cons.Ordinary income
Ordinary income¥855m2024-04-01 → 2025-03-31Cons.Ordinary income
Ordinary income−¥186m2023-04-01 → 2024-03-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥426m2022-04-01 → 2023-03-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥1.6bn2021-04-01 → 2022-03-31vCons.Ordinary income loss (5-year summary)
Profit before tax¥831m2025-04-01 → 2026-03-31Cons.Income before income taxes
Profit before tax¥858m2024-04-01 → 2025-03-31Cons.Income before income taxes
Net income (owners)¥506m2025-04-01 → 2026-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥912m2024-04-01 → 2025-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)−¥409m2023-04-01 → 2024-03-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥45m2022-04-01 → 2023-03-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥1.6bn2021-04-01 → 2022-03-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥506m2025-04-01 → 2026-03-31Cons.Profit loss
Net income¥912m2024-04-01 → 2025-03-31Cons.Profit loss
Total assets¥18.1bnat 2026-03-31Cons.Assets
Total assets¥15.9bnat 2025-03-31Cons.Assets
Total assets¥16.0bnat 2024-03-31vCons.Total assets (5-year summary)
Total assets¥16.2bnat 2023-03-31vCons.Total assets (5-year summary)
Total assets¥14.6bnat 2022-03-31vCons.Total assets (5-year summary)
Total liabilities¥9.1bnat 2026-03-31Cons.Liabilities
Total liabilities¥7.5bnat 2025-03-31Cons.Liabilities
Net assets / equity¥8.9bnat 2026-03-31Cons.Net assets
Net assets / equity¥8.5bnat 2025-03-31Cons.Net assets
Net assets / equity¥7.5bnat 2024-03-31vCons.Net assets
Net assets / equity¥8.0bnat 2023-03-31vCons.Net assets (5-year summary)
Net assets / equity¥8.1bnat 2022-03-31vCons.Net assets (5-year summary)
Cash and deposits¥3.2bnat 2026-03-31Cons.Cash and deposits
Cash and deposits¥2.4bnat 2025-03-31Cons.Cash and deposits
Cash & equivalents¥3.1bnat 2026-03-31Cons.Cash and cash equivalents
Cash & equivalents¥2.3bnat 2025-03-31Cons.Cash and cash equivalents
Cash & equivalents¥2.5bnat 2024-03-31vCons.Cash and cash equivalents
Cash & equivalents¥2.5bnat 2023-03-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥2.2bnat 2022-03-31vCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥323m2025-04-01 → 2026-03-31Cons.Net cash provided by used in operating activities
Operating cash flow¥1.6bn2024-04-01 → 2025-03-31Cons.Net cash provided by used in operating activities
Operating cash flow¥452m2023-04-01 → 2024-03-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥423m2022-04-01 → 2023-03-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥1.7bn2021-04-01 → 2022-03-31vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥534m2025-04-01 → 2026-03-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥696m2024-04-01 → 2025-03-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥634m2023-04-01 → 2024-03-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥1.1bn2022-04-01 → 2023-03-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥3.3bn2021-04-01 → 2022-03-31vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥877m2025-04-01 → 2026-03-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥1.1bn2024-04-01 → 2025-03-31Cons.Net cash provided by used in financing activities
Financing cash flow¥144m2023-04-01 → 2024-03-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥1.6bn2022-04-01 → 2023-03-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥933m2021-04-01 → 2022-03-31vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥36.222025-04-01 → 2026-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥64.042024-04-01 → 2025-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-28.72023-04-01 → 2024-03-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥3.182022-04-01 → 2023-03-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥124.892021-04-01 → 2022-03-31vCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥124.682021-04-01 → 2022-03-31vCons.Diluted earnings per share (5-year summary)
Net assets per share¥642.18at 2026-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥594.38at 2025-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥525.59at 2024-03-31vCons.Net assets per share (5-year summary)
Net assets per share¥561.67at 2023-03-31vCons.Net assets per share (5-year summary)
Net assets per share¥568.24at 2022-03-31vCons.Net assets per share (5-year summary)
Equity ratio49.5%at 2026-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio53.1%at 2025-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio46.8%at 2024-03-31vCons.Equity to asset ratio (5-year summary)
Equity ratio49.4%at 2023-03-31vCons.Equity to asset ratio (5-year summary)
Equity ratio55.4%at 2022-03-31vCons.Equity to asset ratio (5-year summary)
ROE5.8%2025-04-01 → 2026-03-31Cons.Rate of return on equity (5-year summary)
ROE11.4%2024-04-01 → 2025-03-31Cons.Rate of return on equity (5-year summary)
ROE0.6%2022-04-01 → 2023-03-31vCons.Rate of return on equity (5-year summary)
ROE24.9%2021-04-01 → 2022-03-31vCons.Rate of return on equity (5-year summary)
Employees497at 2026-03-31Cons.Number of employees
Employees476at 2025-03-31Cons.Number of employees
Employees448at 2024-03-31vCons.Number of employees
Employees438at 2023-03-31vCons.Number of employees
Employees466at 2022-03-31vCons.Number of employees
Revenue¥10.3bn2025-04-01 → 2026-03-31StandaloneNet sales
Revenue¥9.8bn2024-04-01 → 2025-03-31StandaloneNet sales
Revenue¥8.1bn2023-04-01 → 2024-03-31vStandaloneNet sales (5-year summary)
Revenue¥8.4bn2022-04-01 → 2023-03-31vStandaloneNet sales (5-year summary)
Revenue¥9.6bn2021-04-01 → 2022-03-31vStandaloneNet sales (5-year summary)
Operating income−¥23m2025-04-01 → 2026-03-31StandaloneOperating income
Operating income¥489m2024-04-01 → 2025-03-31StandaloneOperating income
Ordinary income¥318m2025-04-01 → 2026-03-31StandaloneOrdinary income
Ordinary income¥752m2024-04-01 → 2025-03-31StandaloneOrdinary income
Ordinary income−¥504m2023-04-01 → 2024-03-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥15m2022-04-01 → 2023-03-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥1.9bn2021-04-01 → 2022-03-31vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥309m2025-04-01 → 2026-03-31StandaloneIncome before income taxes
Profit before tax¥751m2024-04-01 → 2025-03-31StandaloneIncome before income taxes
Net income¥219m2025-04-01 → 2026-03-31StandaloneProfit loss
Net income¥853m2024-04-01 → 2025-03-31StandaloneProfit loss
Net income−¥706m2023-04-01 → 2024-03-31vStandaloneNet income loss (5-year summary)
Net income−¥151m2022-04-01 → 2023-03-31vStandaloneNet income loss (5-year summary)
Net income¥1.7bn2021-04-01 → 2022-03-31vStandaloneNet income loss (5-year summary)
Total assets¥16.1bnat 2026-03-31StandaloneAssets
Total assets¥14.8bnat 2025-03-31StandaloneAssets
Total assets¥14.9bnat 2024-03-31vStandaloneTotal assets (5-year summary)
Total assets¥15.3bnat 2023-03-31vStandaloneTotal assets (5-year summary)
Total assets¥13.8bnat 2022-03-31vStandaloneTotal assets (5-year summary)
Total liabilities¥8.7bnat 2026-03-31StandaloneLiabilities
Total liabilities¥7.2bnat 2025-03-31StandaloneLiabilities
Net assets / equity¥7.4bnat 2026-03-31StandaloneNet assets
Net assets / equity¥7.5bnat 2025-03-31StandaloneNet assets
Net assets / equity¥6.7bnat 2024-03-31vStandaloneNet assets
Net assets / equity¥7.5bnat 2023-03-31vStandaloneNet assets (5-year summary)
Net assets / equity¥7.9bnat 2022-03-31vStandaloneNet assets (5-year summary)
Cash and deposits¥1.5bnat 2026-03-31StandaloneCash and deposits
Cash and deposits¥1.2bnat 2025-03-31StandaloneCash and deposits
EPS (basic)¥15.692025-04-01 → 2026-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥59.892024-04-01 → 2025-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-49.572023-04-01 → 2024-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-10.622022-04-01 → 2023-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥139.262021-04-01 → 2022-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥139.032021-04-01 → 2022-03-31vStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥102025-04-01 → 2026-03-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥102024-04-01 → 2025-03-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥102022-04-01 → 2023-03-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥152021-04-01 → 2022-03-31vStandaloneDividend paid per share (5-year summary)
Net assets per share¥534.52at 2026-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥528.68at 2025-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥468.79at 2024-03-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥528.38at 2023-03-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥554.03at 2022-03-31vStandaloneNet assets per share (5-year summary)
Equity ratio46.1%at 2026-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio50.9%at 2025-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio44.9%at 2024-03-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio49.3%at 2023-03-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio57.0%at 2022-03-31vStandaloneEquity to asset ratio (5-year summary)
ROE2.9%2025-04-01 → 2026-03-31StandaloneRate of return on equity (5-year summary)
ROE12.0%2024-04-01 → 2025-03-31StandaloneRate of return on equity (5-year summary)
ROE28.8%2021-04-01 → 2022-03-31vStandaloneRate of return on equity (5-year summary)
Shares issued14,451,920at 2026-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued14,451,920at 2025-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued14,451,920at 2024-03-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued14,451,920at 2023-03-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued14,451,920at 2022-03-31vStandaloneTotal number of issued shares (5-year summary)
Employees393at 2026-03-31StandaloneNumber of employees
Employees388at 2025-03-31StandaloneNumber of employees
Employees371at 2024-03-31vStandaloneNumber of employees
Employees368at 2023-03-31vStandaloneNumber of employees
Employees317at 2022-03-31vStandaloneNumber of employees

Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.

Segments · 20
SegmentItemPeriodValue
Polishing Servicesreportable segmentrevenue2025-04-01 → 2026-03-31¥720m
Polishing Servicesreportable segmentrevenue external2025-04-01 → 2026-03-31¥720m
Polishing Servicesreportable segmentsegment profit2025-04-01 → 2026-03-31−¥348m
Productsreportable segmentrevenue2025-04-01 → 2026-03-31¥11.3bn
Productsreportable segmentrevenue external2025-04-01 → 2026-03-31¥11.3bn
Productsreportable segmentsegment profit2025-04-01 → 2026-03-31¥928m
—segment totalemployeesat 2026-03-31497 pure
—segment totalrevenue2025-04-01 → 2026-03-31¥12.1bn
—segment totalrevenue external2025-04-01 → 2026-03-31¥12.1bn
—segment totalsegment profit2025-04-01 → 2026-03-31¥579m
Polishing Servicesreportable segmentrevenue2024-04-01 → 2025-03-31¥1.2bn
Polishing Servicesreportable segmentrevenue external2024-04-01 → 2025-03-31¥1.2bn
Polishing Servicesreportable segmentsegment profit2024-04-01 → 2025-03-31−¥379m
Productsreportable segmentrevenue2024-04-01 → 2025-03-31¥10.0bn
Productsreportable segmentrevenue external2024-04-01 → 2025-03-31¥10.0bn
Productsreportable segmentsegment profit2024-04-01 → 2025-03-31¥1.3bn
—segment totalrevenue2024-04-01 → 2025-03-31¥11.2bn
—segment totalrevenue external2024-04-01 → 2025-03-31¥11.2bn
—segment totalsegment profit2024-04-01 → 2025-03-31¥942m
—segment totalemployeesat 2026-03-31393 pure

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,335
ItemContextValueUnit
Disposal of treasury stockPrior1YearDuration_NonConsolidatedMember_TreasuryStockMember80740000JPY
Disposal of treasury stockPrior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember82400000JPY
Disposal of treasury stockPrior1YearDuration_NonConsolidatedMember82400000JPY
Total changes of items during the periodPrior1YearDuration_NonConsolidatedMember_TreasuryStockMember-1734000JPY
Total changes of items during the periodPrior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember852679000JPY
Total changes of items during the periodPrior1YearDuration_NonConsolidatedMember852679000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_TreasuryStockMember-106014000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_ShareholdersEquityMember7527884000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember7527884000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_CapitalStockMember3379569000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_LegalCapitalSurplusMember1880544000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_OtherCapitalSurplusMember1046896000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_CapitalSurplusMember2927441000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember1326887000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_RetainedEarningsMember1326887000JPY
Dividends from surplusCurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember-144223000JPY
Dividends from surplusCurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember-144223000JPY
Profit lossCurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember219077000JPY
Profit lossCurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember219077000JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember_CapitalStockMember-JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember-JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember_OtherCapitalSurplusMember-JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember-JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember74854000JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember74854000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember_CapitalStockMember3379569000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember_LegalCapitalSurplusMember1880544000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember_OtherCapitalSurplusMember1046896000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember_CapitalSurplusMember2927441000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember1401741000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember_RetainedEarningsMember1401741000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_TreasuryStockMember-106014000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember_ShareholdersEquityMember7527884000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember7527884000JPY
Dividends from surplusCurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember-144223000JPY
Dividends from surplusCurrentYearDuration_NonConsolidatedMember-144223000JPY
Profit lossCurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember219077000JPY
Profit lossCurrentYearDuration_NonConsolidatedMember219077000JPY
Purchase of treasury stockCurrentYearDuration_NonConsolidatedMember_TreasuryStockMember-199989000JPY
Purchase of treasury stockCurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember-199989000JPY
Purchase of treasury stockCurrentYearDuration_NonConsolidatedMember-199989000JPY
Disposal of treasury stockCurrentYearDuration_NonConsolidatedMember_TreasuryStockMember44023000JPY
Disposal of treasury stockCurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember44023000JPY
Disposal of treasury stockCurrentYearDuration_NonConsolidatedMember44023000JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember_TreasuryStockMember-155966000JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember-81112000JPY
Total changes of items during the periodCurrentYearDuration_NonConsolidatedMember-81112000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember_TreasuryStockMember-261981000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember_ShareholdersEquityMember7446772000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember7446772000JPY

Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.

Data checks · 24 of 24 passed
balance sheet identityconsolidated 2025-03-31pass
balance sheet identityconsolidated 2026-03-31pass rounding
balance sheet identitynon_consolidated 2025-03-31pass
balance sheet identitynon_consolidated 2026-03-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2024-03-31pass
statement vs summary · net assetsconsolidated 2025-03-31pass
statement vs summary · net assetsconsolidated 2026-03-31pass
statement vs summary · net assetsnon_consolidated 2024-03-31pass
statement vs summary · net assetsnon_consolidated 2025-03-31pass
statement vs summary · net assetsnon_consolidated 2026-03-31pass
statement vs summary · net income attributable to parentconsolidated 2024-04-01/2025-03-31pass
statement vs summary · net income attributable to parentconsolidated 2025-04-01/2026-03-31pass
statement vs summary · operating cash flowconsolidated 2024-04-01/2025-03-31pass
statement vs summary · operating cash flowconsolidated 2025-04-01/2026-03-31pass
statement vs summary · revenueconsolidated 2024-04-01/2025-03-31pass
statement vs summary · revenueconsolidated 2025-04-01/2026-03-31pass
statement vs summary · revenuenon_consolidated 2024-04-01/2025-03-31pass
statement vs summary · revenuenon_consolidated 2025-04-01/2026-03-31pass
statement vs summary · total assetsconsolidated 2025-03-31pass
statement vs summary · total assetsconsolidated 2026-03-31pass
statement vs summary · total assetsnon_consolidated 2025-03-31pass
statement vs summary · total assetsnon_consolidated 2026-03-31pass