Income Statement Precision System Science Co., Ltd.

Stocks

7707

JP3833400009

Advanced Medical Equipment & Technology

Market Closed - Japan Exchange Other stock markets 02:30:00 2026-07-03 EDT			5-day change	1st Jan Change
195.00 ^JPY	+1.04%		+4.28%	+4.84%

25-03-06	Tranche Update on Precision System Science Co., Ltd.'s Equity Buyback Plan announced on March 6, 2025.	CI
25-03-06	Precision System Science Co., Ltd.'s Equity Buyback announced on March 6, 2025 has closed with 440,600 shares, representing 1.59% for ¥100.46 million.	CI

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Published financial data: PRECISION SYSTEM SCIENCE CO., LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Revenues	9.3B	7.43B	5.28B	3.98B	4.69B
Total Revenues	9.3B	7.43B	5.28B	3.98B	4.69B
Cost of Goods Sold, Total	6.2B	4.95B	3.93B	3.03B	3.31B
Gross Profit	3.1B	2.49B	1.35B	949M	1.38B
Selling General & Admin Expenses, Total	1.65B	1.94B	2.09B	1.69B	1.37B
Provision for Bad Debts	-	5M	-6M	-	-
R&D Expenses	551M	385M	375M	216M	128M
Other Operating Expenses	-	-	-	-	-
Other Operating Expenses, Total	2.2B	2.33B	2.46B	1.91B	1.5B
Operating Income	895M	153M	-1.11B	-957M	-122M
Interest Expense, Total	-16M	-38M	-40M	-31M	-20M
Interest And Investment Income	1M	-	2M	1M	2M
Net Interest Expenses	-15M	-38M	-38M	-30M	-18M
Income (Loss) On Equity Invest.	-	-	-3M	-26M	-5M
Currency Exchange Gains (Loss)	4M	64M	16M	5M	-3M
Other Non Operating Income (Expenses)	-114M	-3M	-5M	-2M	8M
EBT, Excl. Unusual Items	770M	176M	-1.14B	-1.01B	-140M
Gain (Loss) On Sale Of Investments	-	-	-	-	8M
Gain (Loss) On Sale Of Assets	-	-	-	-3M	-1M
Asset Writedown	-	-9M	-78M	-1.62B	-4M
Legal Settlements	-	-	-	-	-54M
Other Unusual Items	-	-	-56M	1.53B	-58M
EBT, Incl. Unusual Items	770M	167M	-1.28B	-1.1B	-249M
Income Tax Expense	-25M	122M	48M	19M	4M
Earnings From Continuing Operations	795M	45M	-1.32B	-1.12B	-253M
Net Income to Company	795M	45M	-1.32B	-1.12B	-253M
Minority Interest	-	-	-	-	-
Net Income - (IS)	795M	45M	-1.32B	-1.12B	-253M
Net Income to Common Incl Extra Items	795M	45M	-1.32B	-1.12B	-253M
Net Income to Common Excl. Extra Items	795M	45M	-1.32B	-1.12B	-253M
Per Share Items
Net EPS - Basic	29.21	1.63	-47.92	-40.57	-9.2
Basic EPS - Continuing Operations	29.21	1.63	-47.92	-40.57	-9.2
Basic Weighted Average Shares Outstanding	27.21M	27.63M	27.63M	27.63M	27.49M
Net EPS - Diluted	29.1	1.63	-47.92	-40.57	-9.2
Diluted EPS - Continuing Operations	29.1	1.63	-47.92	-40.57	-9.2
Diluted Weighted Average Shares Outstanding	27.35M	27.63M	27.63M	27.63M	27.49M
Normalized Basic EPS	17.68	3.98	-25.83	-22.85	-3.18
Normalized Diluted EPS	17.6	3.98	-25.83	-22.85	-3.18
Dividend Per Share	5	-	-	-	-
Payout Ratio	-	306.67	-	-	-
Supplemental Items
EBITDA	1.27B	687M	-471M	-548M	116M
EBITA	895M	153M	-1.11B	-957M	-122M
EBIT	895M	153M	-1.11B	-957M	-122M
Effective Tax Rate - (Ratio)	-3.25	73.05	-3.76	-1.72	-1.61
Normalized Net Income	481M	110M	-714M	-631M	-87.5M
Non-Cash Pension Expense	27M	30M	30M	30M	26M
Supplemental Operating Expense Items
Research And Development Expense From Footnotes	551M	385M	375M	216M	128M

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	4.04B	2.76B	2.45B	1.92B	1.04B
Total Cash And Short Term Investments	4.04B	2.76B	2.45B	1.92B	1.04B
Accounts Receivable, Total	1.93B	1.68B	808M	650M	667M
Other Receivables	660M	499M	273M	216M	68M
Total Receivables	2.59B	2.18B	1.08B	866M	735M
Inventory	2.18B	1.83B	2.14B	1.69B	1.5B
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	118M	211M	200M	134M	93M
Total Current Assets	8.92B	6.99B	5.87B	4.61B	3.37B
Net Property Plant And Equipment	2.29B	3.83B	3.37B	1.58B	1.44B
Long-term Investments	58M	128M	159M	67M	42M
Other Intangibles, Total	161M	419M	344M	138M	83M
Deferred Tax Assets Long-Term	129M	41M	11M	-	-
Other Long-Term Assets, Total	1M	2M	2M	2M	2M
Total Assets	11.57B	11.41B	9.76B	6.4B	4.94B
Liabilities
Accounts Payable, Total	752M	404M	296M	381M	348M
Accrued Expenses, Total	74M	63M	45M	44M	54M
Short-term Borrowings	2.2B	1.1B	800M	800M	500M
Current Portion of Long-Term Debt	202M	247M	544M	276M	34M
Current Income Taxes Payable	110M	25M	25M	12M	10M
Other Current Liabilities	361M	378M	296M	445M	200M
Total Current Liabilities	3.7B	2.22B	2.01B	1.96B	1.15B
Long-Term Debt	1.28B	2.67B	2.52B	289M	30M
Pension & Other Post Retirement Benefits	-	-	-	-	-
Deferred Tax Liability Non Current	-	-	3M	1M	-
Other Non Current Liabilities	7M	10M	9M	6M	2M
Total Liabilities	4.99B	4.9B	4.54B	2.25B	1.18B
Common Stock, Total	4.64B	4.64B	4.64B	100M	100M
Additional Paid In Capital	2.55B	1.15B	1.15B	5.7B	5.7B
Retained Earnings	-567M	731M	-592M	-1.71B	-1.97B
Treasury Stock	-	-23M	-23M	-23M	-123M
Comprehensive Income and Other	-49M	6M	39M	82M	52M
Total Common Equity	6.58B	6.51B	5.22B	4.14B	3.76B
Minority Interest	-	-	-	-	-
Total Equity	6.58B	6.51B	5.22B	4.14B	3.76B
Total Liabilities And Equity	11.57B	11.41B	9.76B	6.4B	4.94B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	27.67M	27.63M	27.63M	27.63M	27.19M
ECS Total Common Shares Outstanding	27.67M	27.63M	27.63M	27.63M	27.19M
Book Value / Share	237.76	235.64	188.95	149.9	138.25
Tangible Book Value	6.42B	6.09B	4.88B	4B	3.68B
Tangible Book Value Per Share	231.94	220.47	176.5	144.91	135.19
Total Debt	3.69B	4.02B	3.87B	1.36B	564M
Net Debt	-353M	1.26B	1.42B	-550M	-472M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Inventories - Raw Materials, Total	1.14B	904M	886M	912M	848M
Inventories - Work In Process, Total	165M	110M	71M	39M	42M
Inventories - Finished Goods, Total	874M	816M	1.19B	742M	611M
Inventories - Others	2M	1M	1M	1M	1M
Full Time Employees	187	196	199	158	151
Accumulated Allowance for Doubtful Accounts (Supple)	2M	7M	1M	-	1M
Order Backlog	995M	751M	1.36B	2.13B	1.23B

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	770M	167M	-1.28B	-1.1B	-248M
Depreciation & Amortization - CF	373M	534M	641M	409M	238M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	373M	534M	641M	409M	238M
(Gain) Loss From Sale Of Asset	-	8M	79M	1.62B	5M
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-8M
(Income) Loss On Equity Investments - (CF)	-	-	3M	26M	5M
Other Operating Activities, Total	-23M	-137M	-60M	-33M	-186M
Change In Accounts Receivable	-357M	250M	892M	175M	-28M
Change In Inventories	-966M	208M	-348M	247M	192M
Change In Accounts Payable	127M	-353M	-114M	34M	17M
Change in Other Net Operating Assets	-204M	192M	176M	-1.48B	108M
Cash from Operations	-280M	869M	-6M	-106M	95M
Capital Expenditure	-1.67B	-1.96B	-135M	-12M	-53M
Sale of Property, Plant, and Equipment	-	2M	-	20M	-
Divestitures	-	-	-	-	18M
Sale (Purchase) of Intangible assets	-145M	-292M	-20M	-11M	-
Investment in Marketable and Equity Securities, Total	-	-	-51M	-	20M
Other Investing Activities, Total	-1M	-39M	-7M	2.06B	7M
Cash from Investing	-1.81B	-2.28B	-213M	2.06B	-8M
Short Term Debt Issued, Total	1.7B	-	-	-	-
Long-Term Debt Issued, Total	1.2B	1.74B	600M	-	-
Total Debt Issued	2.9B	1.74B	600M	-	-
Short Term Debt Repaid, Total	-	-1.1B	-300M	-	-300M
Long-Term Debt Repaid, Total	-225M	-307M	-453M	-2.5B	-502M
Total Debt Repaid	-225M	-1.41B	-753M	-2.5B	-802M
Issuance of Common Stock	1.44B	-	-	-	-
Repurchase of Common Stock	-	-99M	-	-	-100M
Common Dividends Paid	-	-138M	-	-	-
Common & Preferred Stock Dividends Paid	-	-138M	-	-	-
Other Financing Activities, Total	-108M	-2M	-1M	-9M	-8M
Cash from Financing	4B	93M	-154M	-2.51B	-910M
Foreign Exchange Rate Adjustments	17M	46M	57M	27M	-35M
Miscellaneous Cash Flow Adjustments	-2M	2M	-1M	-	-
Net Change in Cash	1.92B	-1.28B	-317M	-531M	-858M
Supplemental Items
Cash Interest Paid	17M	37M	40M	30M	20M
Cash Income Tax Paid (Refund)	22M	135M	4M	-6M	8M
Levered Free Cash Flow	-2.42B	-1.41B	359M	720M	190M
Unlevered Free Cash Flow	-2.41B	-1.39B	384M	739M	203M
Change In Net Working Capital	1.53B	-233M	-593M	-951M	-94M
Net Debt Issued / Repaid	2.67B	332M	-153M	-2.5B	-802M

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	6.21	0.83	-6.57	-7.4	-1.35
Return on Total Capital	7.17	0.92	-7.09	-8.2	-1.55
Return On Equity %	14.59	0.69	-22.57	-23.95	-6.4
Return on Common Equity	14.59	0.69	-22.57	-23.95	-6.4
Margin Analysis
Gross Profit Margin %	33.31	33.45	25.58	23.85	29.41
SG&A Margin	17.76	26.15	39.66	42.47	29.28
EBITDA Margin %	13.64	9.24	-8.92	-13.77	2.47
EBITA Margin %	9.63	2.06	-21.07	-24.05	-2.6
EBIT Margin %	9.63	2.06	-21.07	-24.05	-2.6
Income From Continuing Operations Margin %	8.55	0.61	-25.09	-28.17	-5.39
Net Income Margin %	8.55	0.61	-25.09	-28.17	-5.39
Net Avail. For Common Margin %	8.55	0.61	-25.09	-28.17	-5.39
Normalized Net Income Margin	5.18	1.48	-13.52	-15.86	-1.86
Levered Free Cash Flow Margin	-25.99	-18.96	6.8	18.08	4.05
Unlevered Free Cash Flow Margin	-25.88	-18.64	7.28	18.57	4.32
Asset Turnover
Asset Turnover	1.03	0.65	0.5	0.49	0.83
Fixed Assets Turnover	5.53	2.43	1.47	1.61	3.1
Receivables Turnover (Average Receivables)	5.31	4.11	4.23	5.46	7.13
Inventory Turnover (Average Inventory)	3.62	2.47	1.98	1.58	2.07
Short Term Liquidity
Current Ratio	2.41	3.15	2.93	2.35	2.94
Quick Ratio	1.79	2.23	1.76	1.42	1.55
Operating Cash Flow to Current Liabilities	-0.08	0.39	-0	-0.05	0.08
Days Sales Outstanding (Average Receivables)	68.72	88.75	86.2	67.06	51.23
Days Outstanding Inventory (Average Inventory)	100.92	147.9	184.68	231.8	176.11
Average Days Payable Outstanding	35.23	45.86	30.12	48.02	42.64
Cash Conversion Cycle (Average Days)	134.41	190.78	240.76	250.84	184.69
Long Term Solvency
Total Debt/Equity	56.04	61.73	74.05	32.96	15
Total Debt / Total Capital	35.91	38.17	42.54	24.79	13.05
LT Debt/Equity	19.52	41.04	48.3	6.98	0.8
Long-Term Debt / Total Capital	12.51	25.38	27.75	5.25	0.69
Total Liabilities / Total Assets	43.14	42.94	46.51	35.24	23.86
EBIT / Interest Expense	55.94	4.03	-27.8	-30.87	-6.1
EBITDA / Interest Expense	79.25	18.08	-11.78	-17.68	5.8
(EBITDA - Capex) / Interest Expense	-24.88	-33.39	-15.15	-18.06	3.15
Total Debt / EBITDA	2.91	5.85	-8.21	-2.49	4.86
Net Debt / EBITDA	-0.28	1.83	-3.01	1	-4.07
Total Debt / (EBITDA - Capex)	-9.26	-3.17	-6.38	-2.44	8.95
Net Debt / (EBITDA - Capex)	0.89	-0.99	-2.34	0.98	-7.49
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	83.5	-20.05	-29	-24.61	17.92
Gross Profit, 1 Yr. Growth %	98.91	-19.7	-45.72	-29.7	45.42
EBITDA, 1 Yr. Growth %	3.15K	-45.82	-168.56	16.35	-121.17
EBITA, 1 Yr. Growth %	-1.19K	-82.91	-826.8	-13.94	-87.25
EBIT, 1 Yr. Growth %	-1.19K	-82.91	-826.8	-13.94	-87.25
Earnings From Cont. Operations, 1 Yr. Growth %	-797.37	-94.34	-3.04K	-15.33	-77.43
Net Income, 1 Yr. Growth %	-797.37	-94.34	-3.04K	-15.33	-77.43
Normalized Net Income, 1 Yr. Growth %	-936.96	-77.14	-748.86	-11.56	-86.14
Diluted EPS Before Extra, 1 Yr. Growth %	-761.58	-94.4	-3.04K	-15.33	-77.32
Accounts Receivable, 1 Yr. Growth %	22.85	-12.69	-52.05	-19.55	2.62
Inventory, 1 Yr. Growth %	74.1	-15.93	17.09	-20.99	-11.33
Net Property, Plant and Equip., 1 Yr. Growth %	115	67	-11.93	-53.17	-8.61
Total Assets, 1 Yr. Growth %	79.74	-1.37	-14.45	-34.47	-22.81
Tangible Book Value, 1 Yr. Growth %	49.37	-5.06	-19.94	-17.9	-8.19
Common Equity, 1 Yr. Growth %	52.27	-1.02	-19.81	-20.67	-9.25
Cash From Operations, 1 Yr. Growth %	1.23K	-410.36	-100.69	1.67K	-189.62
Capital Expenditures, 1 Yr. Growth %	697.13	17.41	-93.1	-91.11	341.67
Levered Free Cash Flow, 1 Yr. Growth %	-3.62K	-41.69	-125.48	100.42	-73.56
Unlevered Free Cash Flow, 1 Yr. Growth %	-3.36K	-42.44	-127.72	92.42	-72.56
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	45.68	21.13	-24.66	-26.84	-5.71
Gross Profit, 2 Yr. CAGR %	41.31	26.38	-33.98	-38.23	1.1
EBITDA, 2 Yr. CAGR %	125.66	319.71	-39.05	-10.69	-50.37
EBITA, 2 Yr. CAGR %	133.61	36.6	11.47	150.1	-66.88
EBIT, 2 Yr. CAGR %	133.61	36.6	11.47	150.1	-66.88
Earnings From Cont. Operations, 2 Yr. CAGR %	147.29	-37.17	29.05	399.11	-56.29
Net Income, 2 Yr. CAGR %	147.29	-37.17	29.05	399.11	-56.29
Normalized Net Income, 2 Yr. CAGR %	136.21	38.31	21.78	139.55	-64.99
Diluted EPS Before Extra, 2 Yr. CAGR %	134.1	-39.15	28.32	399.13	-56.18
Accounts Receivable, 2 Yr. CAGR %	26.87	3.56	-35.3	-37.89	-9.14
Inventory, 2 Yr. CAGR %	24.24	20.98	-0.78	-3.81	-16.3
Net Property, Plant and Equip., 2 Yr. CAGR %	76.07	89.48	21.28	-35.78	-34.58
Total Assets, 2 Yr. CAGR %	44.97	33.15	-8.14	-25.13	-28.88
Tangible Book Value, 2 Yr. CAGR %	27.09	19.08	-12.82	-18.93	-13.18
Common Equity, 2 Yr. CAGR %	28.62	22.77	-10.91	-20.24	-15.15
Cash From Operations, 2 Yr. CAGR %	-16.65	543.28	-85.36	-65.07	297.91
Capital Expenditures, 2 Yr. CAGR %	332.66	205.92	-71.53	-92.17	-37.34
Levered Free Cash Flow, 2 Yr. CAGR %	130.18	352.73	-61.46	-28.54	-27.2
Unlevered Free Cash Flow, 2 Yr. CAGR %	131.13	333.41	-60.06	-26.97	-27.34
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	36.69	19.28	1.37	-24.64	-14.22
Gross Profit, 3 Yr. CAGR %	33.15	17.05	-4.64	-32.58	-17.83
EBITDA, 3 Yr. CAGR %	61.33	40.26	129.43	-24.39	-44.73
EBITA, 3 Yr. CAGR %	32.47	-2.29	138.47	2.26	-7.27
EBIT, 3 Yr. CAGR %	32.47	-2.29	138.47	2.26	-7.27
Earnings From Cont. Operations, 3 Yr. CAGR %	20.27	-29.79	126.46	12.14	77.82
Net Income, 3 Yr. CAGR %	20.27	-29.79	126.46	12.14	77.82
Normalized Net Income, 3 Yr. CAGR %	25.67	8.45	131.54	9.47	-7.34
Diluted EPS Before Extra, 3 Yr. CAGR %	13.67	-32.56	121.68	11.71	78.12
Accounts Receivable, 3 Yr. CAGR %	27.55	12.01	-19.88	-30.43	-26.58
Inventory, 3 Yr. CAGR %	22.25	9.07	19.67	-8.04	-6.39
Net Property, Plant and Equip., 3 Yr. CAGR %	48.54	72.99	46.78	-11.69	-27.76
Total Assets, 3 Yr. CAGR %	31.15	27.51	14.89	-17.92	-24.36
Tangible Book Value, 3 Yr. CAGR %	24.93	15.31	4.32	-14.55	-15.5
Common Equity, 3 Yr. CAGR %	25.95	17.87	6.52	-14.29	-16.73
Cash From Operations, 3 Yr. CAGR %	106.06	29.19	-34.14	-27.66	-52.18
Capital Expenditures, 3 Yr. CAGR %	148.93	180.11	-13.56	-80.69	-69.96
Levered Free Cash Flow, 3 Yr. CAGR %	817.88	45.64	73.49	-33.23	-48.7
Unlevered Free Cash Flow, 3 Yr. CAGR %	719.36	45.42	73.32	-32.54	-47.3
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	15.84	14.08	7.71	-1.91	-1.53
Gross Profit, 5 Yr. CAGR %	17.24	13.06	0.57	-9.36	-2.38
EBITDA, 5 Yr. CAGR %	23.24	15.38	9.3	17.09	24.36
EBITA, 5 Yr. CAGR %	4.1	-19.04	23.63	42.3	8.27
EBIT, 5 Yr. CAGR %	3.93	-19.04	23.63	42.3	8.27
Earnings From Cont. Operations, 5 Yr. CAGR %	-14.71	-39.5	23.71	53.86	17.29
Net Income, 5 Yr. CAGR %	-12.86	-39.5	23.71	53.86	17.29
Normalized Net Income, 5 Yr. CAGR %	7.57	-16.28	24.1	48.9	8.76
Diluted EPS Before Extra, 5 Yr. CAGR %	-17.96	-42.75	19.32	50.18	15.91
Accounts Receivable, 5 Yr. CAGR %	14.03	15.49	-2.77	-11.53	-15.75
Inventory, 5 Yr. CAGR %	13.6	4.79	12.46	3.72	3.72
Net Property, Plant and Equip., 5 Yr. CAGR %	26.51	40.13	36.96	16.38	6.24
Total Assets, 5 Yr. CAGR %	14.73	14.48	13.74	3.05	-5.16
Tangible Book Value, 5 Yr. CAGR %	13.61	10.2	8.18	0.16	-3.07
Common Equity, 5 Yr. CAGR %	14.17	11.66	9.66	0.82	-2.74
Cash From Operations, 5 Yr. CAGR %	31.21	1.62	-28.45	-23.44	35.24
Capital Expenditures, 5 Yr. CAGR %	44.33	50.07	4.56	-33.02	-24
Levered Free Cash Flow, 5 Yr. CAGR %	48.38	9.16	158.26	9.54	22.58
Unlevered Free Cash Flow, 5 Yr. CAGR %	47.5	8.99	144.72	10.4	22.42