Half-year report · HY

Period2025-04-01 → 2025-09-30
Filed2025-11-13
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 47
MetricValuePeriodScopeSource row
Revenue¥51.7bn2025-04-01 → 2025-09-30Cons.Revenue IFRS
Revenue¥113.0bn2024-04-01 → 2025-03-31Cons.Revenue IFRS (5-year summary)
Revenue¥53.3bn2024-04-01 → 2024-09-30Cons.Revenue IFRS
Operating income¥5.0bn2025-04-01 → 2025-09-30Cons.Operating profit loss IFRS
Operating income¥3.6bn2024-04-01 → 2024-09-30Cons.Operating profit loss IFRS
Profit before tax¥5.4bn2025-04-01 → 2025-09-30Cons.Profit loss before tax IFRS
Profit before tax¥12.7bn2024-04-01 → 2025-03-31Cons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥3.4bn2024-04-01 → 2024-09-30Cons.Profit loss before tax IFRS
Net income (owners)¥3.8bn2025-04-01 → 2025-09-30Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥9.3bn2024-04-01 → 2025-03-31Cons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥2.2bn2024-04-01 → 2024-09-30Cons.Profit loss attributable to owners of parent IFRS
Net income¥3.8bn2025-04-01 → 2025-09-30Cons.Profit loss IFRS
Net income¥2.2bn2024-04-01 → 2024-09-30Cons.Profit loss IFRS
Total assets¥160.0bnat 2025-09-30Cons.Assets IFRS
Total assets¥159.8bnat 2025-03-31Cons.Assets IFRS
Total assets¥155.9bnat 2024-09-30Cons.Total assets IFRS (5-year summary)
Total liabilities¥35.1bnat 2025-09-30Cons.Liabilities IFRS
Total liabilities¥35.6bnat 2025-03-31Cons.Liabilities IFRS
Net assets / equity¥124.9bnat 2025-09-30Cons.Equity IFRS
Net assets / equity¥124.3bnat 2025-03-31Cons.Equity IFRS
Net assets / equity¥123.3bnat 2024-09-30Cons.Equity IFRS
Net assets / equity¥125.5bnat 2024-03-31vCons.Equity IFRS
Equity (owners)¥124.9bnat 2025-09-30Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥124.3bnat 2025-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥123.3bnat 2024-09-30Cons.Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents¥54.6bnat 2025-09-30Cons.Cash and cash equivalents IFRS
Cash & equivalents¥50.1bnat 2025-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥50.3bnat 2024-09-30Cons.Cash and cash equivalents IFRS
Cash & equivalents¥45.7bnat 2024-03-31vCons.Cash and cash equivalents IFRS
Operating cash flow¥8.5bn2025-04-01 → 2025-09-30Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥21.1bn2024-04-01 → 2025-03-31Cons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥10.8bn2024-04-01 → 2024-09-30Cons.Net cash provided by used in operating activities IFRS
Investing cash flow−¥1.4bn2025-04-01 → 2025-09-30Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥3.9bn2024-04-01 → 2025-03-31Cons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥1.5bn2024-04-01 → 2024-09-30Cons.Net cash provided by used in investing activities IFRS
Financing cash flow−¥3.1bn2025-04-01 → 2025-09-30Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥12.3bn2024-04-01 → 2025-03-31Cons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥3.7bn2024-04-01 → 2024-09-30Cons.Net cash provided by used in financing activities IFRS
EPS (basic)¥29.742025-04-01 → 2025-09-30Cons.Basic earnings loss per share IFRS
EPS (basic)¥70.422024-04-01 → 2025-03-31Cons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥16.982024-04-01 → 2024-09-30Cons.Basic earnings loss per share IFRS
EPS (diluted)¥29.742025-04-01 → 2025-09-30Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥70.422024-04-01 → 2025-03-31Cons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥16.982024-04-01 → 2024-09-30Cons.Diluted earnings loss per share IFRS
Equity ratio78.1%at 2025-09-30Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio77.8%at 2025-03-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio79.1%at 2024-09-30Cons.Ratio of owners equity to gross assets IFRS (5-year summary)

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 · 52
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2025-04-01 → 2025-09-30¥4.8bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2025-04-01 → 2025-09-30¥3.3bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue intersegment2025-04-01 → 2025-09-30¥1.5bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2025-04-01 → 2025-09-30¥740m
Reconciling Itemsreconcilingrevenue2025-04-01 → 2025-09-30−¥1.5bn
Reconciling Itemsreconcilingrevenue intersegment2025-04-01 → 2025-09-30−¥1.5bn
Reconciling Itemsreconcilingsegment profit2025-04-01 → 2025-09-30−¥1.0bn
Environmental Measurementreportable segmentrevenue2025-04-01 → 2025-09-30¥2.9bn
Environmental Measurementreportable segmentrevenue external2025-04-01 → 2025-09-30¥2.9bn
Environmental Measurementreportable segmentsegment profit2025-04-01 → 2025-09-30−¥97m
PQAreportable segmentrevenue2025-04-01 → 2025-09-30¥14.5bn
PQAreportable segmentrevenue external2025-04-01 → 2025-09-30¥14.5bn
PQAreportable segmentrevenue intersegment2025-04-01 → 2025-09-30¥0
PQAreportable segmentsegment profit2025-04-01 → 2025-09-30¥1.5bn
Test And Measurementreportable segmentrevenue2025-04-01 → 2025-09-30¥30.9bn
Test And Measurementreportable segmentrevenue external2025-04-01 → 2025-09-30¥30.9bn
Test And Measurementreportable segmentrevenue intersegment2025-04-01 → 2025-09-30¥6m
Test And Measurementreportable segmentsegment profit2025-04-01 → 2025-09-30¥3.9bn
—segment totalrevenue2025-04-01 → 2025-09-30¥48.4bn
—segment totalrevenue external2025-04-01 → 2025-09-30¥48.4bn
—segment totalrevenue intersegment2025-04-01 → 2025-09-30¥7m
—segment totalsegment profit2025-04-01 → 2025-09-30¥5.3bn
Total Of Reportable Segments And Otherssegment totalrevenue2025-04-01 → 2025-09-30¥53.2bn
Total Of Reportable Segments And Otherssegment totalrevenue external2025-04-01 → 2025-09-30¥51.7bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2025-04-01 → 2025-09-30¥1.5bn
Total Of Reportable Segments And Otherssegment totalsegment profit2025-04-01 → 2025-09-30¥6.0bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2024-04-01 → 2024-09-30¥4.2bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2024-04-01 → 2024-09-30¥2.8bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue intersegment2024-04-01 → 2024-09-30¥1.4bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2024-04-01 → 2024-09-30¥628m
Reconciling Itemsreconcilingrevenue2024-04-01 → 2024-09-30−¥1.4bn
Reconciling Itemsreconcilingrevenue intersegment2024-04-01 → 2024-09-30−¥1.4bn
Reconciling Itemsreconcilingsegment profit2024-04-01 → 2024-09-30−¥716m
Environmental Measurementreportable segmentrevenue2024-04-01 → 2024-09-30¥3.5bn
Environmental Measurementreportable segmentrevenue external2024-04-01 → 2024-09-30¥3.5bn
Environmental Measurementreportable segmentsegment profit2024-04-01 → 2024-09-30¥63m
PQAreportable segmentrevenue2024-04-01 → 2024-09-30¥13.0bn
PQAreportable segmentrevenue external2024-04-01 → 2024-09-30¥13.0bn
PQAreportable segmentrevenue intersegment2024-04-01 → 2024-09-30¥1m
PQAreportable segmentsegment profit2024-04-01 → 2024-09-30¥1.1bn
Test And Measurementreportable segmentrevenue2024-04-01 → 2024-09-30¥34.0bn
Test And Measurementreportable segmentrevenue external2024-04-01 → 2024-09-30¥34.0bn
Test And Measurementreportable segmentrevenue intersegment2024-04-01 → 2024-09-30¥6m
Test And Measurementreportable segmentsegment profit2024-04-01 → 2024-09-30¥2.5bn
—segment totalrevenue2024-04-01 → 2024-09-30¥50.5bn
—segment totalrevenue external2024-04-01 → 2024-09-30¥50.5bn
—segment totalrevenue intersegment2024-04-01 → 2024-09-30¥8m
—segment totalsegment profit2024-04-01 → 2024-09-30¥3.7bn
Total Of Reportable Segments And Otherssegment totalrevenue2024-04-01 → 2024-09-30¥54.8bn
Total Of Reportable Segments And Otherssegment totalrevenue external2024-04-01 → 2024-09-30¥53.3bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2024-04-01 → 2024-09-30¥1.4bn
Total Of Reportable Segments And Otherssegment totalsegment profit2024-04-01 → 2024-09-30¥4.3bn

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

All source rows · 746
ItemContextValueUnit
Net cash provided by used in financing activities IFRSPrior1InterimDuration-3677000000JPY
Net cash provided by used in financing activities IFRSInterimDuration-3106000000JPY
Effect of exchange rate changes on cash and cash equivalents IFRSPrior1InterimDuration-892000000JPY
Effect of exchange rate changes on cash and cash equivalents IFRSInterimDuration447000000JPY
Net increase decrease in cash and cash equivalents IFRSPrior1InterimDuration4681000000JPY
Net increase decrease in cash and cash equivalents IFRSInterimDuration4469000000JPY
Cash and cash equivalents IFRSPrior2YearInstant45657000000JPY
Cash and cash equivalents IFRSPrior1YearInstant50094000000JPY
Cash and cash equivalents IFRSPrior1InterimInstant50338000000JPY
Cash and cash equivalents IFRSInterimInstant54564000000JPY
Revenue from external customers IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000TestAndMeasurementReportableSegmentMember33985000000JPY
Revenue from external customers IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000PQAReportableSegmentMember12993000000JPY
Revenue from external customers IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000EnvironmentalMeasurementReportableSegmentsMember3528000000JPY
Revenue from external customers IFRSPrior1InterimDuration_ReportableSegmentsMember50507000000JPY
Revenue from external customers IFRSPrior1InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember2801000000JPY
Revenue from external customers IFRSPrior1InterimDuration_TotalOfReportableSegmentsAndOthersMember53309000000JPY
Revenue from external customers IFRSPrior1InterimDuration_ReconcilingItemsMember-JPY
Revenue from external customers IFRSPrior1InterimDuration53309000000JPY
Intersegment revenue IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000TestAndMeasurementReportableSegmentMember6000000JPY
Intersegment revenue IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000PQAReportableSegmentMember1000000JPY
Intersegment revenue IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000EnvironmentalMeasurementReportableSegmentsMember-JPY
Intersegment revenue IFRSPrior1InterimDuration_ReportableSegmentsMember8000000JPY
Intersegment revenue IFRSPrior1InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember1437000000JPY
Intersegment revenue IFRSPrior1InterimDuration_TotalOfReportableSegmentsAndOthersMember1446000000JPY
Intersegment revenue IFRSPrior1InterimDuration_ReconcilingItemsMember-1446000000JPY
Intersegment revenue IFRSPrior1InterimDuration-JPY
Revenue IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000TestAndMeasurementReportableSegmentMember33992000000JPY
Revenue IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000PQAReportableSegmentMember12994000000JPY
Revenue IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000EnvironmentalMeasurementReportableSegmentsMember3528000000JPY
Revenue IFRSPrior1InterimDuration_ReportableSegmentsMember50515000000JPY
Revenue IFRSPrior1InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember4239000000JPY
Revenue IFRSPrior1InterimDuration_TotalOfReportableSegmentsAndOthersMember54755000000JPY
Revenue IFRSPrior1InterimDuration_ReconcilingItemsMember-1446000000JPY
Revenue IFRSPrior1InterimDuration53309000000JPY
Cost of sales other revenue and expenses IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000TestAndMeasurementReportableSegmentMember-31451000000JPY
Cost of sales other revenue and expenses IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000PQAReportableSegmentMember-11935000000JPY
Cost of sales other revenue and expenses IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000EnvironmentalMeasurementReportableSegmentsMember-3465000000JPY
Cost of sales other revenue and expenses IFRSPrior1InterimDuration_ReportableSegmentsMember-46851000000JPY
Cost of sales other revenue and expenses IFRSPrior1InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember-3610000000JPY
Cost of sales other revenue and expenses IFRSPrior1InterimDuration_TotalOfReportableSegmentsAndOthersMember-50462000000JPY
Cost of sales other revenue and expenses IFRSPrior1InterimDuration_ReconcilingItemsMember729000000JPY
Cost of sales other revenue and expenses IFRSPrior1InterimDuration-49732000000JPY
Operating profit loss IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000TestAndMeasurementReportableSegmentMember2541000000JPY
Operating profit loss IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000PQAReportableSegmentMember1059000000JPY
Operating profit loss IFRSPrior1InterimDuration_jpcrp040300-ssr_E01774-000EnvironmentalMeasurementReportableSegmentsMember63000000JPY
Operating profit loss IFRSPrior1InterimDuration_ReportableSegmentsMember3664000000JPY
Operating profit loss IFRSPrior1InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember628000000JPY
Operating profit loss IFRSPrior1InterimDuration_TotalOfReportableSegmentsAndOthersMember4292000000JPY
Operating profit loss IFRSPrior1InterimDuration_ReconcilingItemsMember-716000000JPY
Operating profit loss IFRSPrior1InterimDuration3576000000JPY

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 · 12 of 12 passed
balance sheet identityconsolidated 2025-03-31pass
balance sheet identityconsolidated 2025-09-30pass rounding
dei present pass
period resolution pass
statement vs summary · net income attributable to parentconsolidated 2024-04-01/2024-09-30pass
statement vs summary · net income attributable to parentconsolidated 2025-04-01/2025-09-30pass
statement vs summary · operating cash flowconsolidated 2024-04-01/2024-09-30pass
statement vs summary · operating cash flowconsolidated 2025-04-01/2025-09-30pass
statement vs summary · revenueconsolidated 2024-04-01/2024-09-30pass
statement vs summary · revenueconsolidated 2025-04-01/2025-09-30pass
statement vs summary · total assetsconsolidated 2025-03-31pass
statement vs summary · total assetsconsolidated 2025-09-30pass