Annual report

Period2025-06-01 → 2026-05-31
Filed2026-08-24
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 148
MetricValuePeriodScopeSource row
Revenue¥11.4bn2025-06-01 → 2026-05-31Cons.Net sales
Revenue¥11.6bn2024-06-01 → 2025-05-31Cons.Net sales
Revenue¥11.2bn2023-06-01 → 2024-05-31vCons.Net sales (5-year summary)
Revenue¥11.4bn2022-06-01 → 2023-05-31vCons.Net sales (5-year summary)
Revenue¥10.4bn2021-06-01 → 2022-05-31vCons.Net sales (5-year summary)
Operating income¥1.2bn2025-06-01 → 2026-05-31Cons.Operating income
Operating income¥1.1bn2024-06-01 → 2025-05-31Cons.Operating income
Ordinary income¥1.3bn2025-06-01 → 2026-05-31Cons.Ordinary income
Ordinary income¥1.3bn2024-06-01 → 2025-05-31Cons.Ordinary income
Ordinary income¥1.3bn2023-06-01 → 2024-05-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥1.7bn2022-06-01 → 2023-05-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥1.6bn2021-06-01 → 2022-05-31vCons.Ordinary income loss (5-year summary)
Profit before tax¥1.3bn2025-06-01 → 2026-05-31Cons.Income before income taxes
Profit before tax¥1.4bn2024-06-01 → 2025-05-31Cons.Income before income taxes
Net income (owners)¥831m2025-06-01 → 2026-05-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥986m2024-06-01 → 2025-05-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥687m2023-06-01 → 2024-05-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥1.5bn2022-06-01 → 2023-05-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥1.2bn2021-06-01 → 2022-05-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥837m2025-06-01 → 2026-05-31Cons.Profit loss
Net income¥994m2024-06-01 → 2025-05-31Cons.Profit loss
Total assets¥21.2bnat 2026-05-31Cons.Assets
Total assets¥20.3bnat 2025-05-31Cons.Assets
Total assets¥20.9bnat 2024-05-31vCons.Total assets (5-year summary)
Total assets¥20.6bnat 2023-05-31vCons.Total assets (5-year summary)
Total assets¥18.5bnat 2022-05-31vCons.Total assets (5-year summary)
Total liabilities¥2.5bnat 2026-05-31Cons.Liabilities
Total liabilities¥2.6bnat 2025-05-31Cons.Liabilities
Net assets / equity¥18.7bnat 2026-05-31Cons.Net assets
Net assets / equity¥17.8bnat 2025-05-31Cons.Net assets
Net assets / equity¥17.1bnat 2024-05-31vCons.Net assets
Net assets / equity¥16.3bnat 2023-05-31vCons.Net assets (5-year summary)
Net assets / equity¥15.0bnat 2022-05-31vCons.Net assets (5-year summary)
Cash and deposits¥3.5bnat 2026-05-31Cons.Cash and deposits
Cash and deposits¥3.1bnat 2025-05-31Cons.Cash and deposits
Cash & equivalents¥3.7bnat 2026-05-31Cons.Cash and cash equivalents
Cash & equivalents¥3.3bnat 2025-05-31Cons.Cash and cash equivalents
Cash & equivalents¥3.9bnat 2024-05-31vCons.Cash and cash equivalents
Cash & equivalents¥4.3bnat 2023-05-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥3.1bnat 2022-05-31vCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥909m2025-06-01 → 2026-05-31Cons.Net cash provided by used in operating activities
Operating cash flow¥380m2024-06-01 → 2025-05-31Cons.Net cash provided by used in operating activities
Operating cash flow¥1.4bn2023-06-01 → 2024-05-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥983m2022-06-01 → 2023-05-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥943m2021-06-01 → 2022-05-31vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥248m2025-06-01 → 2026-05-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥418m2024-06-01 → 2025-05-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥1.5bn2023-06-01 → 2024-05-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow¥183m2022-06-01 → 2023-05-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥708m2021-06-01 → 2022-05-31vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥444m2025-06-01 → 2026-05-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥601m2024-06-01 → 2025-05-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥619m2023-06-01 → 2024-05-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥113m2022-06-01 → 2023-05-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥532m2021-06-01 → 2022-05-31vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥117.362025-06-01 → 2026-05-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥139.232024-06-01 → 2025-05-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥97.032023-06-01 → 2024-05-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥210.852022-06-01 → 2023-05-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥165.232021-06-01 → 2022-05-31vCons.Basic earnings loss per share (5-year summary)
Net assets per share¥2,628.23at 2026-05-31Cons.Net assets per share (5-year summary)
Net assets per share¥2,494.67at 2025-05-31Cons.Net assets per share (5-year summary)
Net assets per share¥2,407.11at 2024-05-31vCons.Net assets per share (5-year summary)
Net assets per share¥2,293.4at 2023-05-31vCons.Net assets per share (5-year summary)
Net assets per share¥2,101.38at 2022-05-31vCons.Net assets per share (5-year summary)
Equity ratio87.8%at 2026-05-31Cons.Equity to asset ratio (5-year summary)
Equity ratio86.9%at 2025-05-31Cons.Equity to asset ratio (5-year summary)
Equity ratio81.4%at 2024-05-31vCons.Equity to asset ratio (5-year summary)
Equity ratio78.7%at 2023-05-31vCons.Equity to asset ratio (5-year summary)
Equity ratio80.4%at 2022-05-31vCons.Equity to asset ratio (5-year summary)
ROE4.6%2025-06-01 → 2026-05-31Cons.Rate of return on equity (5-year summary)
ROE5.7%2024-06-01 → 2025-05-31Cons.Rate of return on equity (5-year summary)
ROE4.1%2023-06-01 → 2024-05-31vCons.Rate of return on equity (5-year summary)
ROE9.6%2022-06-01 → 2023-05-31vCons.Rate of return on equity (5-year summary)
ROE8.2%2021-06-01 → 2022-05-31vCons.Rate of return on equity (5-year summary)
Employees547at 2026-05-31Cons.Number of employees
Employees544at 2025-05-31Cons.Number of employees
Employees526at 2024-05-31vCons.Number of employees
Employees520at 2023-05-31vCons.Number of employees
Employees512at 2022-05-31vCons.Number of employees
Revenue¥9.2bn2025-06-01 → 2026-05-31StandaloneNet sales
Revenue¥9.4bn2024-06-01 → 2025-05-31StandaloneNet sales
Revenue¥9.3bn2023-06-01 → 2024-05-31vStandaloneNet sales (5-year summary)
Revenue¥9.5bn2022-06-01 → 2023-05-31vStandaloneNet sales (5-year summary)
Revenue¥8.8bn2021-06-01 → 2022-05-31vStandaloneNet sales (5-year summary)
Operating income¥1.1bn2025-06-01 → 2026-05-31StandaloneOperating income
Operating income¥1.0bn2024-06-01 → 2025-05-31StandaloneOperating income
Ordinary income¥1.2bn2025-06-01 → 2026-05-31StandaloneOrdinary income
Ordinary income¥1.2bn2024-06-01 → 2025-05-31StandaloneOrdinary income
Ordinary income¥1.2bn2023-06-01 → 2024-05-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥1.4bn2022-06-01 → 2023-05-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥1.4bn2021-06-01 → 2022-05-31vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥1.1bn2025-06-01 → 2026-05-31StandaloneIncome before income taxes
Profit before tax¥1.3bn2024-06-01 → 2025-05-31StandaloneIncome before income taxes
Net income¥774m2025-06-01 → 2026-05-31StandaloneProfit loss
Net income¥903m2024-06-01 → 2025-05-31StandaloneProfit loss
Net income¥624m2023-06-01 → 2024-05-31vStandaloneNet income loss (5-year summary)
Net income¥1.3bn2022-06-01 → 2023-05-31vStandaloneNet income loss (5-year summary)
Net income¥1.0bn2021-06-01 → 2022-05-31vStandaloneNet income loss (5-year summary)
Total assets¥17.2bnat 2026-05-31StandaloneAssets
Total assets¥16.8bnat 2025-05-31StandaloneAssets
Total assets¥17.5bnat 2024-05-31vStandaloneTotal assets (5-year summary)
Total assets¥17.8bnat 2023-05-31vStandaloneTotal assets (5-year summary)
Total assets¥16.0bnat 2022-05-31vStandaloneTotal assets (5-year summary)
Total liabilities¥2.1bnat 2026-05-31StandaloneLiabilities
Total liabilities¥2.3bnat 2025-05-31StandaloneLiabilities
Net assets / equity¥15.1bnat 2026-05-31StandaloneNet assets
Net assets / equity¥14.6bnat 2025-05-31StandaloneNet assets
Net assets / equity¥14.0bnat 2024-05-31vStandaloneNet assets
Net assets / equity¥13.7bnat 2023-05-31vStandaloneNet assets (5-year summary)
Net assets / equity¥12.7bnat 2022-05-31vStandaloneNet assets (5-year summary)
Cash and deposits¥2.2bnat 2026-05-31StandaloneCash and deposits
Cash and deposits¥2.1bnat 2025-05-31StandaloneCash and deposits
EPS (basic)¥109.292025-06-01 → 2026-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥127.562024-06-01 → 2025-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥88.042023-06-01 → 2024-05-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥186.542022-06-01 → 2023-05-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥145.772021-06-01 → 2022-05-31vStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥422025-06-01 → 2026-05-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥422024-06-01 → 2025-05-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥422023-06-01 → 2024-05-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥422022-06-01 → 2023-05-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥402021-06-01 → 2022-05-31vStandaloneDividend paid per share (5-year summary)
Net assets per share¥2,135at 2026-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥2,058.25at 2025-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥1,983.01at 2024-05-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥1,931.52at 2023-05-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥1,793.67at 2022-05-31vStandaloneNet assets per share (5-year summary)
Equity ratio88.0%at 2026-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio86.6%at 2025-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio80.3%at 2024-05-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio76.9%at 2023-05-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio79.4%at 2022-05-31vStandaloneEquity to asset ratio (5-year summary)
ROE5.2%2025-06-01 → 2026-05-31StandaloneRate of return on equity (5-year summary)
ROE6.3%2024-06-01 → 2025-05-31StandaloneRate of return on equity (5-year summary)
ROE4.5%2023-06-01 → 2024-05-31vStandaloneRate of return on equity (5-year summary)
ROE10.0%2022-06-01 → 2023-05-31vStandaloneRate of return on equity (5-year summary)
ROE8.3%2021-06-01 → 2022-05-31vStandaloneRate of return on equity (5-year summary)
Shares issued7,552,000at 2026-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued7,552,000at 2025-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued7,552,000at 2024-05-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued7,552,000at 2023-05-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued7,552,000at 2022-05-31vStandaloneTotal number of issued shares (5-year summary)
Employees386at 2026-05-31StandaloneNumber of employees
Employees384at 2025-05-31StandaloneNumber of employees
Employees371at 2024-05-31vStandaloneNumber of employees
Employees367at 2023-05-31vStandaloneNumber of employees
Employees360at 2022-05-31vStandaloneNumber 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 · 42
SegmentItemPeriodValue
Reconciling Itemsreconcilingcapex2025-06-01 → 2026-05-31¥16m
Reconciling Itemsreconcilingdepreciation2025-06-01 → 2026-05-31¥14m
Reconciling Itemsreconcilingrevenue2025-06-01 → 2026-05-31−¥100m
Reconciling Itemsreconcilingrevenue intersegment2025-06-01 → 2026-05-31−¥100m
Reconciling Itemsreconcilingsegment assetsat 2026-05-31¥5.4bn
Reconciling Itemsreconcilingsegment profit2025-06-01 → 2026-05-31−¥568m
Laser Components Businessreportable segmentcapex2025-06-01 → 2026-05-31¥236m
Laser Components Businessreportable segmentdepreciation2025-06-01 → 2026-05-31¥362m
Laser Components Businessreportable segmentemployeesat 2026-05-31460 pure
Laser Components Businessreportable segmentrevenue2025-06-01 → 2026-05-31¥9.8bn
Laser Components Businessreportable segmentrevenue external2025-06-01 → 2026-05-31¥9.8bn
Laser Components Businessreportable segmentrevenue intersegment2025-06-01 → 2026-05-31¥23m
Laser Components Businessreportable segmentsegment assetsat 2026-05-31¥13.9bn
Laser Components Businessreportable segmentsegment profit2025-06-01 → 2026-05-31¥1.6bn
—segment totalcapex2025-06-01 → 2026-05-31¥256m
—segment totaldepreciation2025-06-01 → 2026-05-31¥406m
—segment totalrevenue2025-06-01 → 2026-05-31¥11.5bn
—segment totalrevenue external2025-06-01 → 2026-05-31¥11.4bn
—segment totalrevenue intersegment2025-06-01 → 2026-05-31¥100m
—segment totalsegment assetsat 2026-05-31¥15.8bn
—segment totalsegment profit2025-06-01 → 2026-05-31¥1.7bn
Reconciling Itemsreconcilingcapex2024-06-01 → 2025-05-31¥42m
Reconciling Itemsreconcilingdepreciation2024-06-01 → 2025-05-31¥12m
Reconciling Itemsreconcilingrevenue2024-06-01 → 2025-05-31−¥98m
Reconciling Itemsreconcilingrevenue intersegment2024-06-01 → 2025-05-31−¥98m
Reconciling Itemsreconcilingsegment assetsat 2025-05-31¥5.4bn
Reconciling Itemsreconcilingsegment profit2024-06-01 → 2025-05-31−¥584m
Laser Components Businessreportable segmentcapex2024-06-01 → 2025-05-31¥355m
Laser Components Businessreportable segmentdepreciation2024-06-01 → 2025-05-31¥331m
Laser Components Businessreportable segmentrevenue2024-06-01 → 2025-05-31¥9.8bn
Laser Components Businessreportable segmentrevenue external2024-06-01 → 2025-05-31¥9.7bn
Laser Components Businessreportable segmentrevenue intersegment2024-06-01 → 2025-05-31¥23m
Laser Components Businessreportable segmentsegment assetsat 2025-05-31¥13.2bn
Laser Components Businessreportable segmentsegment profit2024-06-01 → 2025-05-31¥1.6bn
—segment totalcapex2024-06-01 → 2025-05-31¥380m
—segment totaldepreciation2024-06-01 → 2025-05-31¥369m
—segment totalrevenue2024-06-01 → 2025-05-31¥11.7bn
—segment totalrevenue external2024-06-01 → 2025-05-31¥11.6bn
—segment totalrevenue intersegment2024-06-01 → 2025-05-31¥98m
—segment totalsegment assetsat 2025-05-31¥15.0bn
—segment totalsegment profit2024-06-01 → 2025-05-31¥1.7bn
Laser Components Businessreportable segmentemployeesat 2026-05-31299 pure

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

All source rows · 1,557
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)小松 亮一
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)江口 慎太郎
Audit opinion consolidated (text)FilingDateInstantText · Plus
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)棚卸資産に含まれる規格品並びにその製造に使用される仕掛品、原材料及び貯蔵品の評価
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(重要な会計上の見積り)棚卸資産の評価
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)太陽有限責任監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)小松 亮一
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)江口 慎太郎
Audit opinion non consolidated (text)FilingDateInstantText · Plus
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)棚卸資産に含まれる規格品並びにその製造に使用される仕掛品、原材料及び貯蔵品の評価
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)Prior4YearDuration10354103000JPY
Net sales (5-year summary)Prior3YearDuration11367532000JPY
Net sales (5-year summary)Prior2YearDuration11213162000JPY
Net sales (5-year summary)Prior1YearDuration11580528000JPY
Net sales (5-year summary)CurrentYearDuration11439434000JPY
Ordinary income loss (5-year summary)Prior4YearDuration1614776000JPY
Ordinary income loss (5-year summary)Prior3YearDuration1690228000JPY
Ordinary income loss (5-year summary)Prior2YearDuration1349032000JPY
Ordinary income loss (5-year summary)Prior1YearDuration1269324000JPY
Ordinary income loss (5-year summary)CurrentYearDuration1304651000JPY
Profit loss attributable to owners of parent (5-year summary)Prior4YearDuration1170263000JPY
Profit loss attributable to owners of parent (5-year summary)Prior3YearDuration1493294000JPY
Profit loss attributable to owners of parent (5-year summary)Prior2YearDuration687223000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration986017000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYearDuration831182000JPY
Comprehensive income (5-year summary)Prior4YearDuration1387800000JPY
Comprehensive income (5-year summary)Prior3YearDuration1651777000JPY
Comprehensive income (5-year summary)Prior2YearDuration1116768000JPY
Comprehensive income (5-year summary)Prior1YearDuration924689000JPY
Comprehensive income (5-year summary)CurrentYearDuration1262540000JPY
Net assets (5-year summary)Prior4YearInstant14966265000JPY
Net assets (5-year summary)Prior3YearInstant16332386000JPY
Net assets (5-year summary)Prior2YearInstant17142234000JPY
Net assets (5-year summary)Prior1YearInstant17769059000JPY
Net assets (5-year summary)CurrentYearInstant18732128000JPY

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 2025-05-31pass rounding
balance sheet identityconsolidated 2026-05-31pass
balance sheet identitynon_consolidated 2025-05-31pass
balance sheet identitynon_consolidated 2026-05-31pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2024-05-31pass
statement vs summary · net assetsconsolidated 2025-05-31pass
statement vs summary · net assetsconsolidated 2026-05-31pass
statement vs summary · net assetsnon_consolidated 2024-05-31pass
statement vs summary · net assetsnon_consolidated 2025-05-31pass
statement vs summary · net assetsnon_consolidated 2026-05-31pass
statement vs summary · net income attributable to parentconsolidated 2024-06-01/2025-05-31pass
statement vs summary · net income attributable to parentconsolidated 2025-06-01/2026-05-31pass
statement vs summary · operating cash flowconsolidated 2024-06-01/2025-05-31pass
statement vs summary · operating cash flowconsolidated 2025-06-01/2026-05-31pass
statement vs summary · revenueconsolidated 2024-06-01/2025-05-31pass
statement vs summary · revenueconsolidated 2025-06-01/2026-05-31pass
statement vs summary · revenuenon_consolidated 2024-06-01/2025-05-31pass
statement vs summary · revenuenon_consolidated 2025-06-01/2026-05-31pass
statement vs summary · total assetsconsolidated 2025-05-31pass
statement vs summary · total assetsconsolidated 2026-05-31pass
statement vs summary · total assetsnon_consolidated 2025-05-31pass
statement vs summary · total assetsnon_consolidated 2026-05-31pass