Interim report
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DISCLAIMER : This document has been translated from a part of the Japanese original for reference purposes only . In the event of any discrepancy between this translated document and the Japanese original , the original shall prevail . Consolidated Financial Results for the Six Months Ended June 30 , 2026 ( Under Japanese GAAP ) Company name : Listing : MICRONICS JAPAN CO . , LTD . Tokyo Stock Exchange Securities code : 6871 URL : Representative : Inquiries : Telephone : https://www.mjc.co.jp/ Masayoshi Hasegawa , President & CEO Yuki Katayama , Director & Senior Executive Officer , General Manager , Administration Division + 81-422-21-2665 Scheduled date to file semi - annual securities report : Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : Holding of financial results briefing : August 13 , 2026 - Yes Yes ( for institutional investors and analysts ) August 12 , 2026 ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the six months ended June 30 , 2026 ( from January 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to owners of Net sales Operating profit Ordinary profit parent Six months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % June 30 , 2026 49,206 48.6 15,557 105.5 16,260 119.9 11,461 140.0 June 30 , 2025 33,120 26.6 7,569 31.3 7,394 27.4 4,774 29.6 Note : Comprehensive income For the six months ended June 30 , 2026 : For the six months ended June 30 , 2025 : Basic earnings per share ¥ 28,872 million ¥ 4,363 million [ 561.7 % ] [ ( 13.5 ) % ] Diluted earnings per share Yen Six months ended June 30 , 2026 June 30 , 2025 ( 2 ) Consolidated financial position Yen 295.65 123.44 Total assets Net assets Equity - to - asset ratio Millions of yen Millions of yen % 138,802 91,323 65.8 99,026 66,052 66.7 As of June 30 , 2026 December 31 , 2025 Reference : Equity As of June 30 , 2026 : As of December 31 , 2025 : ¥ 91,323 million ¥ 66,052 million 2 . Cash dividends Fiscal year ended December 31 , 2025 Fiscal year ending December 31 , 2026 Fiscal year ending December 31 , 2026 Annual dividends per share First quarter - end Second quarter - end Third quarter - end Fiscal year - end Total Yen Yen Yen Yen Yen 0.00 0.00 0.00 95.00 95.00 0.00 0.00 ( Forecast ) Note : Revisions to the forecast of cash dividends most recently announced : Yes 0.00 178.00 2. For the revision of the dividend forecast , please refer to the " Notice of Revision of Earnings Forecast and Dividend Forecast " announced today ( August 12 , 2026 ) . 178.00
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3. Forecast of consolidated financial results for the fiscal year ending December 31, 2026 (from January 1, 2026 to December 31, 2026) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Nine months ending September 30, 2026 74,200 47.2 22,400 98.2 23,100 104.9 16,300 130.1 420.47 Fiscal year ending December 31, 2026 103,800 47.9 31,400 89.8 32,000 87.1 23,000 90.7 593.31 Note: Revisions to the earnings forecasts most recently announced: Yes 2. For the revision of the consolidated earnings forecast, please refer to the "Notice of Revision of Earnings Forecast and Dividend Forecast" announced today (August 12, 2026). *Notes (1) Significant changes in the scope of consolidation during the period: None (2) Adoption of accounting treatment specific to the preparation of semi-annual consolidated financial statements: None (3) Changes in accounting policies, changes in accounting estimates, and restatement (i) Changes in accounting policies due to revisions to accounting standards and other regulations: None (ii) Changes in accounting policies due to other reasons: None (iii) Changes in accounting estimates: None (iv) Restatement: None (4) Number of issued shares (common shares) (i) Total number of issued shares at the end of the period (including treasury shares) As of June 30, 2026 40,025,316 shares As of December 31, 2025 40,025,316 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 1,254,323 shares As of December 31, 2025 1,261,088 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Six months ended June 30, 2026 38,765,723 shares Six months ended June 30, 2025 38,683,325 shares * Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit firm. * Proper use of earnings forecasts, and other special matters (Cautions on forward-looking statements, etc.) The forward-looking statements, including forecasts of financial results, contained in these materials are based on information currently available to the Company and on certain assumptions deemed to be reasonable. However, the Company makes no guarantee that these forecasts will be achieved. Actual results may differ due to a variety of factors. For the conditions on which earnings forecasts are predicated and precautions for the use of earnings forecasts, please refer to Appendix P.3 "1. Summary of Operating Results, etc. (3) Explanation of Forward-Looking Information such as Consolidated Earnings Forecasts." (Method of accessing supplementary material on financial results) Supplementary financial results materials are scheduled to be posted on the Company's website on August 12, 2026.
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Semi-annual consolidated balance sheet (Millions of yen) As of December 31, 2025 As of June 30, 2026 Assets Current assets Cash and deposits 19,305 20,049 Notes and accounts receivable - trade, and contract assets 11,413 15,836 Finished goods 913 1,139 Work in process 8,248 9,359 Raw materials and supplies 4,028 4,959 Other 1,604 2,663 Allowance for doubtful accounts (13) (14) Total current assets 45,500 53,992 Non-current assets Property, plant and equipment Buildings and structures, net 16,814 16,763 Machinery, equipment and vehicles, net 12,358 16,752 Other, net 9,571 10,055 Total property, plant and equipment 38,744 43,570 Intangible assets 1,012 1,076 Investments and other assets Investment securities 10,658 36,397 Retirement benefit asset 599 616 Other 2,742 3,388 Allowance for doubtful accounts (231) (239) Total investments and other assets 13,768 40,162 Total non-current assets 53,526 84,810 Total assets 99,026 138,802
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(Millions of yen) As of December 31, 2025 As of June 30, 2026 Liabilities Current liabilities Notes and accounts payable - trade 7,497 9,566 Short-term borrowings 669 358 Accounts payable - other 5,065 3,324 Income taxes payable 2,775 6,888 Provision for bonuses 2,265 3,386 Provision for bonuses for directors (and other officers) 146 - Provision for product warranties 1,613 1,184 Other 3,202 5,598 Total current liabilities 23,235 30,306 Non-current liabilities Long-term borrowings 5,861 6,086 Retirement benefit liability 1,956 1,969 Other 1,920 9,116 Total non-current liabilities 9,738 17,172 Total liabilities 32,974 47,479 Net assets Shareholders' equity Share capital 5,018 5,018 Capital surplus 6,633 6,708 Retained earnings 45,947 53,726 Treasury shares (1,113) (1,107) Total shareholders' equity 56,486 64,345 Accumulated other comprehensive income Valuation difference on available-for-sale securities 6,687 24,354 Foreign currency translation adjustment 2,322 2,129 Remeasurements of defined benefit plans 555 494 Total accumulated other comprehensive income 9,566 26,977 Total net assets 66,052 91,323 Total liabilities and net assets 99,026 138,802
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Semi-annual consolidated statement of income (Millions of yen) Six months ended June 30, 2025 Six months ended June 30, 2026 Net sales 33,120 49,206 Cost of sales 16,719 24,091 Gross profit 16,401 25,115 Selling, general and administrative expenses 8,832 9,558 Operating profit 7,569 15,557 Non-operating income Interest income 37 38 Dividend income 12 11 Rental income 35 12 Foreign exchange gains - 693 Refund income 4 - Other 30 47 Total non-operating income 119 804 Non-operating expenses Interest expenses 13 79 Commission expenses 210 17 Foreign exchange losses 64 - Other 5 3 Total non-operating expenses 294 100 Ordinary profit 7,394 16,260 Extraordinary income Gain on sale of non-current assets 0 - Subsidy income - 1,000 Total extraordinary income 0 1,000 Extraordinary losses Loss on retirement of non-current assets 9 0 Loss on sale of investment securities - 6 Total extraordinary losses 9 6 Profit before income taxes 7,384 17,253 Income taxes - current 2,411 6,715 Income taxes - deferred 198 (923) Total income taxes 2,610 5,792 Profit 4,774 11,461 Profit attributable to owners of parent 4,774 11,461
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Semi-annual consolidated statement of comprehensive income (Millions of yen) Six months ended June 30, 2025 Six months ended June 30, 2026 Profit 4,774 11,461 Other comprehensive income Valuation difference on available-for-sale securities (164) 17,666 Foreign currency translation adjustment (228) (193) Remeasurements of defined benefit plans, net of tax (17) (61) Total other comprehensive income (411) 17,411 Comprehensive income 4,363 28,872 Comprehensive income attributable to Comprehensive income attributable to owners of parent 4,363 28,872
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Semi-annual consolidated statement of cash flows (Millions of yen) Six months ended June 30, 2025 Six months ended June 30, 2026 Cash flows from operating activities Profit before income taxes 7,384 17,253 Depreciation 2,270 3,598 Increase (decrease) in provision for bonuses 318 1,117 Increase (decrease) in provision for product warranties 849 (424) Increase (decrease) in allowance for doubtful accounts (32) 9 Increase (decrease) in provision for bonuses for directors (and other officers) (251) (146) Increase (decrease) in retirement benefit liability 25 (2) Decrease (increase) in retirement benefit asset (66) (82) Interest and dividend income (49) (50) Interest expenses 13 79 Decrease (increase) in accounts receivable - trade, and contract assets (2,252) (4,407) Decrease (increase) in inventories (2,057) (2,475) Increase (decrease) in trade payables 538 2,329 Other, net 911 (1,887) Subtotal 7,602 14,910 Interest and dividends received 49 50 Interest paid (13) (79) Income taxes refund 1 - Income taxes paid (3,174) (2,716) Net cash provided by (used in) operating activities 4,465 12,165 Cash flows from investing activities Payments into time deposits (1,286) (1,378) Proceeds from withdrawal of time deposits 1,617 1,364 Purchase of property, plant and equipment (14,027) (7,651) Proceeds from sale of property, plant and equipment 0 - Purchase of investment securities (666) - Proceeds from sale of investment securities - 6 Subsidies received - 400 Other payments (411) (267) Other proceeds 11 22 Net cash provided by (used in) investing activities (14,764) (7,505) Cash flows from financing activities Proceeds from short-term borrowings - 94 Repayments of short-term borrowings (300) - Proceeds from long-term borrowings 6,000 - Repayments of long-term borrowings (269) (183) Purchase of treasury shares (0) - Proceeds from sale of treasury shares 623 - Dividends paid (2,701) (3,682) Net cash provided by (used in) financing activities 3,351 (3,770) Effect of exchange rate change on cash and cash equivalents (209) (66) Net increase (decrease) in cash and cash equivalents (7,156) 821 Cash and cash equivalents at beginning of period 22,455 17,129 Cash and cash equivalents at end of period 15,299 17,950