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Sankey diagram of ESPEC CORP.. A complete text table follows the diagram.
Equipment supplied 85.2% of external revenue and orders reached a record, while long lead times held sales flat and operating profit fell 20.9%.
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Every category amount is a reported EDINET XBRL fact. Nodes described as arithmetic bridges are calculated residuals and do not imply a separately reported filing line.
Labels and narrative explain the filing. A category marked “arithmetic bridge” or “residual” is calculated from reported totals, rather than a separately reported line.
| Category | Stage | Value | Notes |
|---|---|---|---|
| Environmental Test Business Equipment Business | 1 | 25.8B | 85.2% of reported total |
| Electronic Device Business Service Business | 1 | 3.6B | 11.9% of reported total |
| Other | 1 | 873M | 2.9% of reported total |
| Other & rounding | 1 | 2M | 0.0% of reported total |
| Revenues From External Customers | 2 | 30.3B | Reported six-month total · ¥30.3B |
| Operating profit | 3 | 2.6B | 8.6% operating margin |
| Operating costs & expenses | 3 | 27.7B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 2.9B | Reported pretax result |
| Espec's AI-semiconductor backlog is growing faster than revenue, but margins are thinning | 3 | 254M | Equipment supplied 85.2% of external revenue and orders reached a record, while long lead times held sales flat and lower gross margin cut operating profit 20.9%. |
| Net profit attributable to owners | 5 | 1.9B | Reported parent-company result |
| Tax, attribution & other | 5 | 949M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Environmental Test Business Equipment Business | Revenues From External Customers | 25.8B |
| Electronic Device Business Service Business | Revenues From External Customers | 3.6B |
| Other | Revenues From External Customers | 873M |
| Other & rounding | Revenues From External Customers | 2M |
| Revenues From External Customers | Operating profit | 2.6B |
| Revenues From External Customers | Operating costs & expenses | 27.7B |
| Operating profit | Profit before tax | 2.6B |
| Espec's AI-semiconductor backlog is growing faster than revenue, but margins are thinning | Profit before tax | 254M |
| Profit before tax | Net profit attributable to owners | 1.9B |
| Profit before tax | Tax, attribution & other | 949M |