Annual report

Period2025-01-01 → 2025-12-31
Filed2026-03-25
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 148
MetricValuePeriodScopeSource row
Revenue¥16.3bn2025-01-01 → 2025-12-31Cons.Net sales
Revenue¥15.4bn2024-01-01 → 2024-12-31Cons.Net sales
Revenue¥14.9bn2023-01-01 → 2023-12-31vCons.Net sales (5-year summary)
Revenue¥13.8bn2022-01-01 → 2022-12-31vCons.Net sales (5-year summary)
Revenue¥14.5bn2021-01-01 → 2021-12-31dCons.Net sales (5-year summary)
Operating income¥1.4bn2025-01-01 → 2025-12-31Cons.Operating income
Operating income¥1.4bn2024-01-01 → 2024-12-31Cons.Operating income
Ordinary income¥1.5bn2025-01-01 → 2025-12-31Cons.Ordinary income
Ordinary income¥1.5bn2024-01-01 → 2024-12-31Cons.Ordinary income
Ordinary income¥1.2bn2023-01-01 → 2023-12-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥754m2022-01-01 → 2022-12-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥975m2021-01-01 → 2021-12-31dCons.Ordinary income loss (5-year summary)
Profit before tax¥1.5bn2025-01-01 → 2025-12-31Cons.Income before income taxes
Profit before tax¥1.5bn2024-01-01 → 2024-12-31Cons.Income before income taxes
Net income (owners)¥1.0bn2025-01-01 → 2025-12-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥1.1bn2024-01-01 → 2024-12-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥899m2023-01-01 → 2023-12-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥576m2022-01-01 → 2022-12-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥695m2021-01-01 → 2021-12-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥1.0bn2025-01-01 → 2025-12-31Cons.Profit loss
Net income¥1.1bn2024-01-01 → 2024-12-31Cons.Profit loss
Total assets¥23.7bnat 2025-12-31Cons.Assets
Total assets¥24.1bnat 2024-12-31Cons.Assets
Total assets¥24.7bnat 2023-12-31vCons.Total assets (5-year summary)
Total assets¥24.2bnat 2022-12-31vCons.Total assets (5-year summary)
Total assets¥24.0bnat 2021-12-31dCons.Total assets (5-year summary)
Total liabilities¥5.5bnat 2025-12-31Cons.Liabilities
Total liabilities¥5.9bnat 2024-12-31Cons.Liabilities
Net assets / equity¥18.2bnat 2025-12-31Cons.Net assets
Net assets / equity¥18.2bnat 2024-12-31Cons.Net assets
Net assets / equity¥17.7bnat 2023-12-31vCons.Net assets
Net assets / equity¥17.1bnat 2022-12-31vCons.Net assets (5-year summary)
Net assets / equity¥17.1bnat 2021-12-31dCons.Net assets (5-year summary)
Cash and deposits¥4.3bnat 2025-12-31Cons.Cash and deposits
Cash and deposits¥5.7bnat 2024-12-31Cons.Cash and deposits
Cash & equivalents¥4.2bnat 2025-12-31Cons.Cash and cash equivalents
Cash & equivalents¥5.9bnat 2024-12-31Cons.Cash and cash equivalents
Cash & equivalents¥5.8bnat 2023-12-31vCons.Cash and cash equivalents
Cash & equivalents¥7.4bnat 2022-12-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥7.3bnat 2021-12-31dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥563m2025-01-01 → 2025-12-31Cons.Net cash provided by used in operating activities
Operating cash flow¥1.6bn2024-01-01 → 2024-12-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥257m2023-01-01 → 2023-12-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥583m2022-01-01 → 2022-12-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥2.0bn2021-01-01 → 2021-12-31dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥384m2025-01-01 → 2025-12-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥314m2024-01-01 → 2024-12-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥371m2023-01-01 → 2023-12-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥188m2022-01-01 → 2022-12-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥180m2021-01-01 → 2021-12-31dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥2.0bn2025-01-01 → 2025-12-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥1.2bn2024-01-01 → 2024-12-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥983m2023-01-01 → 2023-12-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥448m2022-01-01 → 2022-12-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥601m2021-01-01 → 2021-12-31dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥39.292025-01-01 → 2025-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥39.172024-01-01 → 2024-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥32.912023-01-01 → 2023-12-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥20.892022-01-01 → 2022-12-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥25.142021-01-01 → 2021-12-31dCons.Basic earnings loss per share (5-year summary)
Net assets per share¥714.99at 2025-12-31Cons.Net assets per share (5-year summary)
Net assets per share¥666.25at 2024-12-31Cons.Net assets per share (5-year summary)
Net assets per share¥646.97at 2023-12-31vCons.Net assets per share (5-year summary)
Net assets per share¥618.97at 2022-12-31vCons.Net assets per share (5-year summary)
Net assets per share¥614.86at 2021-12-31dCons.Net assets per share (5-year summary)
Equity ratio76.7%at 2025-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio75.3%at 2024-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio71.4%at 2023-12-31vCons.Equity to asset ratio (5-year summary)
Equity ratio69.9%at 2022-12-31vCons.Equity to asset ratio (5-year summary)
Equity ratio70.6%at 2021-12-31dCons.Equity to asset ratio (5-year summary)
ROE5.7%2025-01-01 → 2025-12-31Cons.Rate of return on equity (5-year summary)
ROE6.0%2024-01-01 → 2024-12-31Cons.Rate of return on equity (5-year summary)
ROE5.2%2023-01-01 → 2023-12-31vCons.Rate of return on equity (5-year summary)
ROE3.4%2022-01-01 → 2022-12-31vCons.Rate of return on equity (5-year summary)
ROE4.2%2021-01-01 → 2021-12-31dCons.Rate of return on equity (5-year summary)
Employees763at 2025-12-31Cons.Number of employees
Employees776at 2024-12-31Cons.Number of employees
Employees786at 2023-12-31vCons.Number of employees
Employees796at 2022-12-31vCons.Number of employees
Employees804at 2021-12-31dCons.Number of employees
Revenue¥15.3bn2025-01-01 → 2025-12-31StandaloneNet sales
Revenue¥14.5bn2024-01-01 → 2024-12-31StandaloneNet sales
Revenue¥13.9bn2023-01-01 → 2023-12-31vStandaloneNet sales (5-year summary)
Revenue¥12.9bn2022-01-01 → 2022-12-31vStandaloneNet sales (5-year summary)
Revenue¥13.4bn2021-01-01 → 2021-12-31dStandaloneNet sales (5-year summary)
Operating income¥617m2025-01-01 → 2025-12-31StandaloneOperating income
Operating income¥529m2024-01-01 → 2024-12-31StandaloneOperating income
Ordinary income¥1.2bn2025-01-01 → 2025-12-31StandaloneOrdinary income
Ordinary income¥1.2bn2024-01-01 → 2024-12-31StandaloneOrdinary income
Ordinary income¥884m2023-01-01 → 2023-12-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥563m2022-01-01 → 2022-12-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥677m2021-01-01 → 2021-12-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥1.3bn2025-01-01 → 2025-12-31StandaloneIncome before income taxes
Profit before tax¥1.2bn2024-01-01 → 2024-12-31StandaloneIncome before income taxes
Net income¥1.1bn2025-01-01 → 2025-12-31StandaloneProfit loss
Net income¥998m2024-01-01 → 2024-12-31StandaloneProfit loss
Net income¥843m2023-01-01 → 2023-12-31vStandaloneNet income loss (5-year summary)
Net income¥514m2022-01-01 → 2022-12-31vStandaloneNet income loss (5-year summary)
Net income¥593m2021-01-01 → 2021-12-31dStandaloneNet income loss (5-year summary)
Total assets¥20.1bnat 2025-12-31StandaloneAssets
Total assets¥20.6bnat 2024-12-31StandaloneAssets
Total assets¥21.1bnat 2023-12-31vStandaloneTotal assets (5-year summary)
Total assets¥20.7bnat 2022-12-31vStandaloneTotal assets (5-year summary)
Total assets¥20.5bnat 2021-12-31dStandaloneTotal assets (5-year summary)
Total liabilities¥5.3bnat 2025-12-31StandaloneLiabilities
Total liabilities¥5.6bnat 2024-12-31StandaloneLiabilities
Net assets / equity¥14.8bnat 2025-12-31StandaloneNet assets
Net assets / equity¥15.0bnat 2024-12-31StandaloneNet assets
Net assets / equity¥14.6bnat 2023-12-31vStandaloneNet assets
Net assets / equity¥14.0bnat 2022-12-31vStandaloneNet assets (5-year summary)
Net assets / equity¥14.0bnat 2021-12-31dStandaloneNet assets (5-year summary)
Cash and deposits¥2.4bnat 2025-12-31StandaloneCash and deposits
Cash and deposits¥4.0bnat 2024-12-31StandaloneCash and deposits
EPS (basic)¥40.192025-01-01 → 2025-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥36.642024-01-01 → 2024-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥30.872023-01-01 → 2023-12-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥18.642022-01-01 → 2022-12-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥21.472021-01-01 → 2021-12-31dStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥212025-01-01 → 2025-12-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥202024-01-01 → 2024-12-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥16.52023-01-01 → 2023-12-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥132022-01-01 → 2022-12-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥112021-01-01 → 2021-12-31dStandaloneDividend paid per share (5-year summary)
Net assets per share¥579.59at 2025-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥551.08at 2024-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥536.24at 2023-12-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥513.89at 2022-12-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥507.32at 2021-12-31dStandaloneNet assets per share (5-year summary)
Equity ratio73.6%at 2025-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio72.8%at 2024-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio69.0%at 2023-12-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio67.8%at 2022-12-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio68.4%at 2021-12-31dStandaloneEquity to asset ratio (5-year summary)
ROE7.1%2025-01-01 → 2025-12-31StandaloneRate of return on equity (5-year summary)
ROE6.7%2024-01-01 → 2024-12-31StandaloneRate of return on equity (5-year summary)
ROE5.9%2023-01-01 → 2023-12-31vStandaloneRate of return on equity (5-year summary)
ROE3.7%2022-01-01 → 2022-12-31vStandaloneRate of return on equity (5-year summary)
ROE4.3%2021-01-01 → 2021-12-31dStandaloneRate of return on equity (5-year summary)
Shares issued25,961,100at 2025-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued27,775,900at 2024-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued27,775,900at 2023-12-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued28,058,800at 2022-12-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued28,058,800at 2021-12-31dStandaloneTotal number of issued shares (5-year summary)
Employees447at 2025-12-31StandaloneNumber of employees
Employees460at 2024-12-31StandaloneNumber of employees
Employees465at 2023-12-31vStandaloneNumber of employees
Employees470at 2022-12-31vStandaloneNumber of employees
Employees472at 2021-12-31dStandaloneNumber 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 · 40
SegmentItemPeriodValue
Reconciling Itemsreconcilingcapex2025-01-01 → 2025-12-31¥293m
Reconciling Itemsreconcilingdepreciation2025-01-01 → 2025-12-31¥120m
Reconciling Itemsreconcilingsegment assetsat 2025-12-31¥6.6bn
Consultingreportable segmentcapex2025-01-01 → 2025-12-31¥12m
Consultingreportable segmentdepreciation2025-01-01 → 2025-12-31¥3m
Consultingreportable segmentemployeesat 2025-12-3159 pure
Consultingreportable segmentrevenue2025-01-01 → 2025-12-31¥1.3bn
Consultingreportable segmentrevenue external2025-01-01 → 2025-12-31¥1.3bn
Consultingreportable segmentsegment assetsat 2025-12-31¥785m
Measurement Hardwarereportable segmentcapex2025-01-01 → 2025-12-31¥369m
Measurement Hardwarereportable segmentdepreciation2025-01-01 → 2025-12-31¥379m
Measurement Hardwarereportable segmentemployeesat 2025-12-31483 pure
Measurement Hardwarereportable segmentrevenue2025-01-01 → 2025-12-31¥14.9bn
Measurement Hardwarereportable segmentrevenue external2025-01-01 → 2025-12-31¥14.9bn
Measurement Hardwarereportable segmentsegment assetsat 2025-12-31¥16.4bn
—segment totalcapex2025-01-01 → 2025-12-31¥380m
—segment totaldepreciation2025-01-01 → 2025-12-31¥382m
—segment totalrevenue2025-01-01 → 2025-12-31¥16.3bn
—segment totalrevenue external2025-01-01 → 2025-12-31¥16.3bn
—segment totalsegment assetsat 2025-12-31¥17.2bn
Reconciling Itemsreconcilingcapex2024-01-01 → 2024-12-31¥187m
Reconciling Itemsreconcilingdepreciation2024-01-01 → 2024-12-31¥121m
Reconciling Itemsreconcilingsegment assetsat 2024-12-31¥8.2bn
Consultingreportable segmentcapex2024-01-01 → 2024-12-31¥48,000
Consultingreportable segmentdepreciation2024-01-01 → 2024-12-31¥2m
Consultingreportable segmentrevenue2024-01-01 → 2024-12-31¥1.4bn
Consultingreportable segmentrevenue external2024-01-01 → 2024-12-31¥1.4bn
Consultingreportable segmentsegment assetsat 2024-12-31¥849m
Measurement Hardwarereportable segmentcapex2024-01-01 → 2024-12-31¥303m
Measurement Hardwarereportable segmentdepreciation2024-01-01 → 2024-12-31¥360m
Measurement Hardwarereportable segmentrevenue2024-01-01 → 2024-12-31¥13.9bn
Measurement Hardwarereportable segmentrevenue external2024-01-01 → 2024-12-31¥13.9bn
Measurement Hardwarereportable segmentsegment assetsat 2024-12-31¥15.0bn
—segment totalcapex2024-01-01 → 2024-12-31¥303m
—segment totaldepreciation2024-01-01 → 2024-12-31¥362m
—segment totalrevenue2024-01-01 → 2024-12-31¥15.4bn
—segment totalrevenue external2024-01-01 → 2024-12-31¥15.4bn
—segment totalsegment assetsat 2024-12-31¥15.8bn
Consultingreportable segmentemployeesat 2025-12-3113 pure
Measurement Hardwarereportable segmentemployeesat 2025-12-31241 pure

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

All source rows · 1,653
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)EY新日本有限責任監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)大 野 祐 平
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)髙 田 雅 代
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)計測機器セグメントにおける受領等確認取引に係る売上高の期間帰属
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)連結財務諸表における【注記事項】(収益認識関係)1.顧客との契約から生じる収益を分解した情報
Reference2 kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(連結財務諸表作成のための基本となる重要な事項)4会計方針に関する事項Ⅴ重要な収益及び費用の計上基準
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information consolidated (text)FilingDateInstantText · Plus
Fee related information consolidated (text)FilingDateInstantText · Plus
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)EY新日本有限責任監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)大 野 祐 平
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)髙 田 雅 代
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)計測機器セグメントにおける受領等確認取引に係る売上高の期間帰属
Same as kam for consolidated fskam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Net sales (5-year summary)Prior4YearDuration14503417000JPY
Net sales (5-year summary)Prior3YearDuration13823294000JPY
Net sales (5-year summary)Prior2YearDuration14901130000JPY
Net sales (5-year summary)Prior1YearDuration15350156000JPY
Net sales (5-year summary)CurrentYearDuration16272345000JPY
Ordinary income loss (5-year summary)Prior4YearDuration974967000JPY
Ordinary income loss (5-year summary)Prior3YearDuration753695000JPY
Ordinary income loss (5-year summary)Prior2YearDuration1169250000JPY
Ordinary income loss (5-year summary)Prior1YearDuration1460307000JPY
Ordinary income loss (5-year summary)CurrentYearDuration1458165000JPY
Profit loss attributable to owners of parent (5-year summary)Prior4YearDuration694527000JPY
Profit loss attributable to owners of parent (5-year summary)Prior3YearDuration576431000JPY
Profit loss attributable to owners of parent (5-year summary)Prior2YearDuration898580000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration1066815000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYearDuration1033330000JPY
Comprehensive income (5-year summary)Prior4YearDuration899138000JPY
Comprehensive income (5-year summary)Prior3YearDuration365438000JPY
Comprehensive income (5-year summary)Prior2YearDuration1106489000JPY
Comprehensive income (5-year summary)Prior1YearDuration1207677000JPY
Comprehensive income (5-year summary)CurrentYearDuration1629891000JPY
Net assets (5-year summary)Prior4YearInstant17091904000JPY
Net assets (5-year summary)Prior3YearInstant17053528000JPY
Net assets (5-year summary)Prior2YearInstant17658594000JPY
Net assets (5-year summary)Prior1YearInstant18155528000JPY
Net assets (5-year summary)CurrentYearInstant18214872000JPY
Total assets (5-year summary)Prior4YearInstant24041170000JPY

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 2024-12-31pass
balance sheet identityconsolidated 2025-12-31pass
balance sheet identitynon_consolidated 2024-12-31pass rounding
balance sheet identitynon_consolidated 2025-12-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2023-12-31pass
statement vs summary · net assetsconsolidated 2024-12-31pass
statement vs summary · net assetsconsolidated 2025-12-31pass
statement vs summary · net assetsnon_consolidated 2023-12-31pass
statement vs summary · net assetsnon_consolidated 2024-12-31pass
statement vs summary · net assetsnon_consolidated 2025-12-31pass
statement vs summary · net income attributable to parentconsolidated 2024-01-01/2024-12-31pass
statement vs summary · net income attributable to parentconsolidated 2025-01-01/2025-12-31pass
statement vs summary · operating cash flowconsolidated 2024-01-01/2024-12-31pass
statement vs summary · operating cash flowconsolidated 2025-01-01/2025-12-31pass
statement vs summary · revenueconsolidated 2024-01-01/2024-12-31pass
statement vs summary · revenueconsolidated 2025-01-01/2025-12-31pass
statement vs summary · revenuenon_consolidated 2024-01-01/2024-12-31pass
statement vs summary · revenuenon_consolidated 2025-01-01/2025-12-31pass
statement vs summary · total assetsconsolidated 2024-12-31pass
statement vs summary · total assetsconsolidated 2025-12-31pass
statement vs summary · total assetsnon_consolidated 2024-12-31pass
statement vs summary · total assetsnon_consolidated 2025-12-31pass