Consolidated Financial Statements

Consolidated Statement of Cash Flows　FY2026 (from April 2025 to March 2026)

(Unit: million yen)

	Amount
Net cash provided by (used in) operating activities	3,870
Profit before income taxes	5,904
Depreciation	190
Increase (decrease) in provision for bonuses	1
Increase (decrease) in provision for product warranties	1
Interest and dividend income	(29)
Interest expenses	1
Foreign exchange losses (gains)	(59)
Listing expenses	51
Loss (gain) on sale and retirement of non-current assets	(0)
Loss on remittance fraud	－
Decrease (increase) in trade receivables	(102)
Decrease (increase) in inventories	(209)
Increase (decrease) in trade payables	(64)
Other	27
Interest and dividends received	29
Interest paid	(1)
Payments for loss on remittance fraud	－
Income taxes paid	(1,868)
Cash flows from investing activities	(237)
Purchase of property, plant and equipment	(239)
Proceeds from sale of property, plant and equipment	0
Purchase of intangible assets	－
Proceeds from withdrawal of time deposits	－
Other	1
Cash flows from financing activities	(1,738)
Dividends paid	(1,640)
Repayments of lease liabilities	(45)
Payments of listing expenses	(53)
Other	－
Effect of exchange rate change on cash and cash equivalents	59
Net increase (decrease) in cash and cash equivalents	1,953
Cash and cash equivalents at beginning of period	11,460
Cash and cash equivalents at end of period	13,414

Being ISO certified company,
we ensure high-quality product and also be environmentally-friendly.

MD 548540 / ISO 13485
FM 597440 / ISO 9001

Manufacture of physical instruments
EMS 745661 / ISO 14001

※Administrative department in
the manufacturing of infertility
treatment devices.