Precision System Science Co., Ltd. Quarterly Results: Standalone & Consolidated Reports

Quarterly Results

Results Snapshot

YoYQoQ

Figures in Million

Consolidate Quarterly Results

Dec'25

Sep'25

Jun'25

Mar'25

Dec'24

Sep'24

Jun'24

Net Sales

1,217.28

1,317.11

1,230.59

1,264.81

1,118.23

1,079.00

1,038.73

Other Operating Income

0.00

Total Operating income

1,217.28

1,317.11

1,230.59

1,264.81

1,118.23

1,079.00

1,038.73

Raw Material Cost

839.77

906.53

880.22

881.32

825.63

724.37

872.10

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

4.26

2.62

5.25

5.68

4.57

5.04

3.32

Selling and Distribution Expenses

348.61

354.73

387.96

356.12

356.24

402.26

438.59

Other Expenses

-0.43

-0.26

-0.53

-0.57

-0.46

-0.50

4.17

Total Expenditure (Excl Depreciation)

1,188.38

1,261.26

1,268.18

1,237.45

1,181.87

1,126.63

1,355.69

Operating Profit (PBDIT) excl Other Income

28.900000000000002

55.8

-37.599999999999994

27.400000000000002

-63.6

-47.599999999999994

-317

Other Income

-13.93

5.22

0.30

8.13

-0.12

-1.80

-17.35

Operating Profit (PBDIT)

62.09

114.08

26.02

92.07

-3.21

8.24

-244.94

Interest

4.26

2.62

5.25

5.68

4.57

5.04

3.32

Exceptional Items

-1.32

-2.32

-23.78

-65.30

0.14

-24.12

-125.61

Gross Profit (PBDT)

377.51

410.58

350.37

383.49

292.61

354.62

166.64

Depreciation

47.12

53.01

63.31

56.58

60.54

57.68

89.36

Profit Before Tax

9.39

56.12

-66.32

-35.49

-68.18

-78.59

-463.23

Tax

1.85

1.76

0.60

-5.38

8.38

0.91

0.36

Provisions and contingencies

0.00

Profit After Tax

7.54

54.37

-66.92

-30.11

-76.56

-79.50

-463.59

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

7.54

54.37

-66.92

-30.11

-76.56

-79.50

-463.59

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

7.54

54.37

-66.92

-30.11

-76.56

-79.50

-463.59

Equity Capital

0.00

Face Value

0.0

Reserves

3,845.21

3,811.23

3,760.79

3,826.39

3,973.54

4,015.78

4,142.85

Earnings per share (EPS)

0.27

2.0

-2.46

-1.1

-2.77

-2.88

-16.78

Diluted Earnings per share

0.27

2.0

-2.46

-1.1

-2.77

-2.88

-16.78

Operating Profit Margin (Excl OI)

2.37%

4.24%

-3.05%

2.16%

-5.69%

-4.41%

-30.51%

Gross Profit Margin

4.64%

8.29%

-0.24%

1.67%

-0.68%

-1.94%

-35.99%

PAT Margin

0.62%

4.13%

-5.44%

-2.38%

-6.85%

-7.37%

-44.63%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Quarterly Analysis Highlights - QoQ

Net Sales

QoQ Growth in quarter ended Dec 2025 is -7.58% vs 7.03% in Sep 2025

Consolidate Net Profit

QoQ Growth in quarter ended Dec 2025 is -86.21% vs 181.32% in Sep 2025

Operating Profit (PBDIT) excl Other Income

QoQ Growth in quarter ended Dec 2025 is -30.21% vs 323.74% in Sep 2025

Interest

QoQ Growth in quarter ended Dec 2025 is 65.38% vs -50.94% in Sep 2025

Operating Profit Margin (Excl OI)

QoQ Growth in quarter ended Dec 2025 has fallen from Sep 2025

Compare Quarterly Results Of Precision System Science Co., Ltd. With

Select Peers

Figures in Million

Consolidate Quarterly Results

Change(JPY)

Change(%)

Net Sales

1,217.28

2,538.45

-1,321.17

-52.05%

Other Operating Income

0.00

Total Operating income

1,217.28

2,538.45

-1,321.17

-52.05%

Raw Material Cost

839.77

541.81

297.96

54.99%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

4.26

1.75

2.51

143.43%

Selling and Distribution Expenses

348.61

1,502.40

-1,153.79

-76.80%

Other Expenses

-0.43

14.59

-15.02

-102.95%

Total Expenditure (Excl Depreciation)

1,188.38

2,191.81

-1,003.43

-45.78%

Operating Profit (PBDIT) excl Other Income

28.91

346.64

-317.73

-91.66%

Other Income

-13.93

386.24

-400.17

-103.61%

Operating Profit (PBDIT)

62.09

732.88

-670.79

-91.53%

Interest

4.26

1.75

2.51

143.43%

Exceptional Items

-1.32

-7.99

6.67

83.48%

Gross Profit (PBDT)

377.51

1,996.64

-1,619.13

-81.09%

Depreciation

47.12

0.00

47.12

Profit Before Tax

9.39

723.14

-713.75

-98.70%

Tax

1.85

70.72

-68.87

-97.38%

Provisions and contingencies

0.00

Profit After Tax

7.54

652.42

-644.88

-98.84%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

7.54

652.42

-644.88

-98.84%

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

7.54

652.42

-644.88

-98.84%

Equity Capital

0.00

Face Value

0.00

Reserves

3,845.21

5,180.42

-1,335.21

-25.77%

Earnings per share (EPS)

0.27

4.20

-3.93

-93.57%

Diluted Earnings per share

0.27

4.20

-3.93

-93.57%

Operating Profit Margin (Excl OI)

2.37%

13.66%

0.00

-11.29%

Gross Profit Margin

4.64%

28.49%

0.00

-23.85%

PAT Margin

0.62%

25.70%

0.00

-25.08%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Quarterly - Net Sales

Net Sales 121.73 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is -7.58% vs 7.03% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 8.86% vs 18.96% in Dec 2024

Quarterly - Consolidate Net Profit

Consolidate Net Profit 0.75 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is -86.21% vs 181.32% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 109.79% vs 84.98% in Dec 2024

Quarterly - Operating Profit (PBDIT)

Operating Profit (PBDIT) 7.60 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is -30.21% vs 323.74% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 2,551.61% vs 96.23% in Dec 2024

Quarterly - Interest

Interest 0.43 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 65.38% vs -50.94% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -6.52% vs -49.45% in Dec 2024

Quarterly - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 2.37%

in Dec 2025

Figures in %

QoQ Growth in quarter ended Dec 2025 has fallen from Sep 2025

YoY Growth in quarter ended Dec 2025 has improved from Dec 2024