Advantest (ATEYY) 20-F 25 Jun 15 2014 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information - Mar. 31, 2015 - shares	Total
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2015
Document Fiscal Year Focus	2,014
Document Fiscal Period Focus	FY
Trading Symbol	ATE
Entity Registrant Name	ADVANTEST CORP
Entity Central Index Key	1,158,838
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	174,546,476

Consolidated Balance Sheets

Consolidated Balance Sheets - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Current assets:
Cash and cash equivalents	¥ 97,574	¥ 68,997
Trade receivables, net	24,960	20,404
Inventories	37,210	30,200
Other current assets	5,057	5,218
Total current assets	164,801	124,819
Investment securities	2,249	3,741
Property, plant and equipment, net	38,480	39,925
Intangible assets, net	4,085	3,545
Goodwill	54,590	46,846
Other assets	8,836	10,980
Total assets	273,041	229,856
Current liabilities:
Trade accounts payable	18,101	12,353
Accrued expenses	10,482	6,775
Income taxes payable	2,106	1,089
Accrued warranty expenses	1,525	1,589
Corporate bonds - current portion	10,000
Customer prepayments	4,900	2,488
Other current liabilities	2,572	2,313
Total current liabilities	49,686	26,607
Corporate bonds	15,000	25,000
Convertible bonds	30,119	30,149
Accrued pension and severance costs	35,034	28,641
Other liabilities	2,264	3,207
Total liabilities	¥ 132,103	¥ 113,604
Commitments and contingent liabilities
Stockholders' equity:
Common stock, Authorized 440,000,000 shares; issued 199,566,770 shares	¥ 32,363	¥ 32,363
Capital surplus	43,770	43,906
Retained earnings	141,104	130,740
Accumulated other comprehensive income	18,387	5,326
Treasury stock, 25,368,828 shares in 2014 and 25,020,294 shares in 2015, at cost	(94,686)	(96,083)
Total stockholders' equity	140,938	116,252
Total liabilities and stockholders' equity	¥ 273,041	¥ 229,856

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Mar. 31, 2015	Mar. 31, 2014
Common stock, shares Authorized	440,000,000	440,000,000
Common stock, shares issued	199,566,770	199,566,770
Treasury stock, shares	25,020,294	25,368,828

Consolidated Statements of Oper

Consolidated Statements of Operations - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Net sales	¥ 163,329	¥ 111,878	¥ 132,903
Cost of sales	72,903	62,545	63,983
Gross profit	90,426	49,333	68,920
Research and development expenses	29,876	32,670	33,062
Selling, general and administrative expenses	45,720	39,964	35,778
Impairment charge	211	13,068
Operating income (loss)	14,619	(36,369)	80
Other income (expense):
Interest and dividend income	203	199	213
Interest expense	(137)	(140)	(132)
Gain on sale of investment securities	750	1,396	388
Impairment losses on investment securities			(400)
Other, net	3,424	(587)	(1,442)
Total other income (expense)	4,240	868	(1,373)
Income (loss) before income taxes and equity in earnings (loss) of affiliated company	18,859	(35,501)	(1,293)
Income tax expense	5,911	61	2,493
Equity in earnings (loss) of affiliated company		22	(35)
Net income (loss)	¥ 12,948	¥ (35,540)	¥ (3,821)
Net income (loss) per share:
Basic	¥ 74.31	¥ (204.10)	¥ (22.03)
Diluted	¥ 67.16	¥ (204.10)	¥ (22.03)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Comprehensive income (loss)
Net income (loss)	¥ 12,948	¥ (35,540)	¥ (3,821)
Other comprehensive income (loss), net of tax
Foreign currency translation adjustments	17,474	12,555	17,250
Net unrealized gains (losses)	(266)	(642)	174
Pension related adjustments	(4,147)	342	(1,779)
Total other comprehensive income	13,061	12,255	15,645
Total comprehensive income (loss)	¥ 26,009	¥ (23,285)	¥ 11,824

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - JPY (¥) ¥ in Millions	Total	Total Shares Of Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Shares Of Treasury Stock
Balance at beginning of year at Mar. 31, 2012	¥ 131,552	¥ 32,363	¥ 42,280	¥ 179,081	¥ (22,574)	¥ (99,598)
Changes in the year
Net income (loss)	(3,821)			(3,821)
Other comprehensive income (loss), net of tax	15,645				15,645
Cash dividends	(3,468)			(3,468)
Stock option compensation expense	861		861
Exercise of stock options	(340)		(340)
Purchases of treasury stock	(1)					(1)
Sale of treasury stock	813			(1,166)		1,979
Total changes in the year	9,689		521	(8,455)		1,978
Balance at end of year at Mar. 31, 2013	141,241	32,363	42,801	170,626	(6,929)	(97,620)
Changes in the year
Net income (loss)	(35,540)			(35,540)
Other comprehensive income (loss), net of tax	12,255				12,255
Cash dividends	(3,480)			(3,480)
Stock option compensation expense	1,283		1,283
Exercise of stock options	(178)		(178)
Purchases of treasury stock	(2)					(2)
Sale of treasury stock	673			(866)		1,539
Total changes in the year	(24,989)		1,105	(39,886)		1,537
Balance at end of year at Mar. 31, 2014	116,252	32,363	43,906	130,740	5,326	(96,083)
Changes in the year
Net income (loss)	12,948			12,948
Other comprehensive income (loss), net of tax	13,061				13,061
Cash dividends	(1,742)			(1,742)
Exercise of stock options	(136)		(136)
Purchases of treasury stock	(33)					(33)
Sale of treasury stock	588			(842)		1,430
Total changes in the year	24,686		(136)	10,364		1,397
Balance at end of year at Mar. 31, 2015	¥ 140,938	¥ 32,363	¥ 43,770	¥ 141,104	¥ 18,387	¥ (94,686)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:
Net income (loss)	¥ 12,948	¥ (35,540)	¥ (3,821)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	5,059	8,268	8,063
Deferred income taxes	2,063	(1,897)	693
Stock option compensation expense		1,283	861
Impairment losses on investment securities			400
Gain on sale of investment securities	(750)	(1,396)	(388)
Impairment charge	211	13,495
Changes in assets and liabilities, net of effect of acquisition:
Trade receivables	(1,690)	7,891	(1,004)
Inventories	(5,094)	2,806	(566)
Trade accounts payable	4,372	1,114	(6,475)
Accrued expenses	3,484	(1,376)	(4,529)
Income taxes payable	995	(424)	677
Accrued warranty expenses	(135)	(348)	(302)
Customer prepayments	2,342	(966)	611
Accrued pension and severance costs	1,328	998	841
Other	(652)	2,316	2,724
Net cash provided by (used in) operating activities	24,481	(3,776)	(2,215)
Cash flows from investing activities:
Proceeds from sale of available-for-sales securities	2,132	2,354	287
Acquisition of subsidiary, net of cash acquired		(1,273)
Proceeds from distribution of equity method investee		135
Purchases of property, plant and equipment	(3,230)	(5,511)	(11,386)
Purchases of intangible assets	(477)	(830)	(443)
Other	265	414	44
Net cash provided by (used in) investing activities	(1,310)	(4,711)	(11,498)
Cash flows from financing activities:
Decrease in short term debt			(25,000)
Proceeds from issuance of corporate bonds			25,000
Proceeds from issuance of convertible bonds		30,150
Dividends paid	(1,742)	(3,474)	(3,460)
Other	444	526	546
Net cash provided by (used in) financing activities	(1,298)	27,202	(2,914)
Net effect of exchange rate changes on cash and cash equivalents	6,704	4,614	4,077
Net change in cash and cash equivalents	28,577	23,329	(12,550)
Cash and cash equivalents at beginning of year	68,997	45,668	58,218
Cash and cash equivalents at end of year	97,574	68,997	45,668
Supplemental data:
Income taxes	1,486	2,711	1,519
Interest	¥ 137	¥ 140	¥ 87

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies and Practices	12 Months Ended
	Mar. 31, 2015
Description of Business and Summary of Significant Accounting Policies and Practices	(1) Description of Business and Summary of Significant Accounting Policies and Practices (a) Description of Business The Company and its consolidated subsidiaries (collectively, “Advantest”) manufacture and sell semiconductor and component test system products and mechatronics-related products such as test handlers and device interfaces. Advantest also engages in research and development activities and provides maintenance and support services associated with these products. Description of the business by segment is as follows: The semiconductor and component test system segment provides customers with test system products for the semiconductor industry and the electronic parts industry. Product lines provided in the semiconductor and component test system segment include test systems for SoC (“System-on-a-Chip”) semiconductors for non memory semiconductor devices and test systems for memory semiconductors for memory semiconductor devices. The mechatronics system segment provides product lines such as test handlers, mechatronic-applied products for handling semiconductor devices, device interfaces that serve as interfaces with the devices that are measured and operations related to nano-technology products. The services, support and others segment consists of comprehensive customer solutions provided in connection with the above segments, support services, equipment lease business and others. (b) Principles of Consolidation Advantest’s consolidated financial statements include financial statements of the Company and its subsidiaries, all of which are wholly-owned. Investment in an affiliated company over which Advantest has the ability to exercise significant influence, but does not hold a controlling financial interest, is accounted for by the equity method. All significant intercompany balances and transactions have been eliminated in consolidation. (c) Cash Equivalents Cash equivalents consist of deposits and certificates of deposit with an original maturity of three months or less from the date of purchase. Advantest considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents. (d) Allowance for Doubtful Accounts Advantest recognizes an allowance for doubtful accounts to ensure that trade receivables are not overstated due to uncollectability, which represents Advantest’s best estimate of the amount of probable credit losses in Advantest’s existing trade receivables. An allowance for doubtful accounts is provided at an amount calculated based on historical write off experience and a specific allowance for estimated amounts considered to be uncollectable after reviewing individual factors such as the customer’s current financial position, significant changes in the semiconductor industry, other information that is publicly available and the customer’s credit worthiness. (e) Inventories Inventories are stated at the lower of cost or market. Cost is determined using the average cost method. (f) Investment Securities Investment securities consist of marketable and non-marketable equity securities. Fair value is determined based on quoted market prices, projected discounted cash flow or other valuation techniques as appropriate. Marketable Equity Securities Advantest classifies its marketable equity securities as available-for-sale. Available-for-sale securities are recorded at fair value. Unrealized gains and losses, net of the related tax effect, on available-for-sale securities are excluded from earnings and are reported as a component of accumulated other comprehensive income (loss) until realized. A decline in the fair value of any available-for-sale security below cost that is deemed to be other than temporary results in an impairment loss. The impairment loss is charged to earnings and a new cost basis for the security is established. Dividend and interest income are recognized when earned. On a periodic basis, Advantest evaluates the available-for-sale securities for possible impairment. Factors considered in assessing whether an indication of other than temporary impairment exists include: the degree of change in ratio of market prices per share to book value per share at the date of evaluation compared to the acquisition date, the financial condition and prospects of each investee company, industry conditions in which the investee company operates, the period of time the fair value of an available-for-sale security has been below the cost basis of the investment and other relevant factors. Advantest generally has the intention and ability to retain available-for-sale securities which it determines that their impairment is not other than temporary for a period of time sufficient to allow for any anticipated recovery in market value. The impairment to be recognized is measured based on the amount by which the carrying amount of the investment exceeds the fair value of the investment. The cost of a security sold or the amount reclassified out of accumulated other comprehensive income (loss) into earnings is determined by the average cost method. Non-marketable Equity Securities Non-marketable equity securities are carried at cost. On a periodic basis, Advantest evaluates these investments for possible impairment. Non-marketable equity securities that have impairment indicators were evaluated to determine whether the investments were impaired and the impairment, if any, is other than temporary. If the impairment is other than temporary, Advantest recognizes an impairment loss to reduce the carrying amount to the fair value and a new cost basis for the security is established. (g) Derivative Financial Instruments All derivative instruments in the consolidated balance sheets are stated at fair value. The accounting for changes in the fair value (that are, gains or losses) of a derivative instrument depends on the objective for holding such instrument and whether it meets the criteria for designation as a cash flow hedge or a fair value hedge. If certain conditions are met, entities may elect to designate a derivative instrument as a hedge of exposures to changes in fair values, cash flows, or foreign currencies. If the hedged exposure is a fair value exposure, the gain or loss on the derivative instrument is recognized in earnings in the period of change together with the offsetting loss or gain on the hedged item attributable to the risk being hedged. If the hedged exposure is a cash flow exposure, the effective portion of the gain or loss on the derivative instrument is reported initially as a component of other comprehensive income (loss) and subsequently reclassified into earnings when the forecasted transaction affects earnings. Any amounts excluded from the assessment of hedge effectiveness as well as the ineffective portion of the gain or loss are reported in earnings immediately. If the derivative instrument is not designated as a hedge, the gain or loss is recognized in earnings in the period of change. (h) Property, Plant and Equipment Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is computed principally using the straight-line method over estimated useful lives of the assets. The depreciation period for major assets ranges from 15 years to 50 years for buildings, 4 years to 10 years for machinery and equipment, and 2 years to 5 years for tools, furniture and fixtures. (i) Goodwill and Intangible Assets Goodwill and intangible assets with indefinite useful lives are not amortized but are tested for impairment at least annually. Intangible assets with definite useful lives are amortized on a straight-line basis over their respective estimated useful lives and reviewed for impairment. Business combinations are accounted for using the acquisition method. Advantest allocates the purchase price to the assets acquired and liabilities assumed based on the estimated fair values at the date of acquisition, including intangible assets that can be identified. The purchase price in excess of the fair value of the net assets is recorded as goodwill. Acquisition costs are expensed as incurred. Intangible assets with definite useful lives are amortized on a straight-line basis over the estimated useful lives. The estimated useful lives of software are generally from 3 years to 5 years, customer relationships and developed technologies are 7 years and 4 years, respectively. (j) Impairment of Long-Lived Assets Advantest reviews impairment of long-lived assets including identifiable intangibles with definite useful lives whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In such circumstances, if the carrying value of the asset is less than the estimated undiscounted cash flows expected to be generated by the asset or asset group, Advantest recognizes an impairment loss. The impairment loss recognized is the amount by which the carrying amount of the asset or asset group exceeds the fair value. (k) Accrued Warranty Expenses Advantest’s products are generally subject to warranty, and Advantest provides an allowance for such estimated costs when product revenue is recognized. To provide for future repairs during warranty periods, estimated repair expenses over the warranty period are accrued based on the historical ratio of actual repair expenses to corresponding sales, and any facts and circumstances that occurred. (l) Convertible Bonds The ¥30,000 million zero coupon convertible bonds due 2019 (bonds with stock acquisition rights), which were issued in March 2014 contain embedded features such as conversion option. These embedded features have not been bifurcated for accounting purposes. (m) Accrued Pension and Severance Costs The Company and certain of its subsidiaries have retirement and severance defined benefit plans covering substantially all of their employees. Prior service benefit and cost, and actuarial gains and losses are recognized in accumulated other comprehensive income (loss) and are amortized using the straight-line method over the average remaining service period of active employees. The funded status, which is the difference between the fair value of plan assets and the projected benefit obligations, of pension plans is recognized in the consolidated balance sheet, with a corresponding adjustment to accumulated other comprehensive income (loss), net of tax. The adjustment to accumulated other comprehensive income (loss) represents the unrecognized actuarial loss and unrecognized prior service cost. These amounts will be subsequently recognized as net periodic benefit cost pursuant to Advantest’s accounting policy for amortizing such amounts. (n) Revenue Recognition General Advantest recognizes revenue when there is persuasive evidence of an arrangement, delivery has occurred or the services have been rendered, the sales price is fixed or determinable and collection of the related receivable is reasonably assured. Sales of Products Sales of products which require installation are recognized when the related installation is completed and other sales recognition criteria are met since the installation is essential to the functionality of the equipment. When customer acceptance is uncertain, revenue is deferred until customer acceptance has been received. When the final payment is subject to customer acceptance, a portion of revenue for the final payment is deferred until such acceptance is received. Sales of products and components which do not require installation service by Advantest is recognized upon shipment if the terms of the sale are free on board (FOB) shipping point or upon delivery if the terms are FOB destination which coincide with the passage of title and risk of loss. Long-term Service Contracts Revenue from fixed-price, long-term service contracts is recognized on the straight-line basis over the contract term. Leasing Income Revenue from operating leases is primarily recognized on the straight-line basis over the lease term. Multiple Deliverables Advantest’s revenue recognition policies provide that, when a sales arrangement contains multiple elements, such as hardware and software products and services, Advantest allocates revenue to each element based on a selling price hierarchy and recognizes revenue when the criteria for revenue recognition have been met for each element. The selling price for a deliverable is based on its vendor specific objective evidence (“VSOE”), if available, third party evidence (“TPE”) if VSOE is not available, or estimated selling price if neither VSOE nor TPE is available. (o) Shipping and Handling Costs Shipping and handling costs totaled ¥1,564 million, ¥1,591 million and ¥1,884 million for the years ended March 31, 2013, 2014 and 2015, respectively, and are included in selling, general and administrative expenses in the consolidated statements of operations. (p) Research and Development Expenses Research and development costs are expensed as incurred. (q) Advertising Costs Advertising costs totaled ¥497 million, ¥341 million and ¥241 million for the years ended March 31, 2013, 2014 and 2015, respectively, and are expensed as incurred. (r) Stock-Based Compensation Advantest applies the fair-valued-based method of accounting for stock-based compensation and recognizes stock-based compensation expense in the consolidated statements of operations. The cost of employee services received in exchange for an award of equity instruments is measured based on the grant-date fair value of the stock options granted to employees. The cost is recognized on the straight line basis over the period during which an employee is required to provide service in exchange for the award. The Black Scholes pricing model is used to estimate the value of stock options. Expected dividend yield is determined by the Company’s dividend ratio of the past and other associated factors. Risk free interest rate is determined by Japanese government bond yield for the period corresponding to expected life. Expected volatility is determined by historical volatility and trend of the Company’s share prices, and other associated factors. Expected life is determined by the Company’s option exercise history, post vesting employment termination behavior for similar grants, and other pertinent factors. (s) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss carryforwards and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Advantest records a valuation allowance to reduce the deferred tax assets to the amount that is more likely than not to be realized. Advantest establishes reserves for uncertain tax positions when it is more likely than not, based on technical merits, that the tax positions will be sustained upon examination by the tax authorities. Benefits from tax positions that meet the more-likely-than-not recognition threshold are measured at the largest amount of benefit that is greater than 50 percent likelihood of being realized upon settlement. Advantest recognizes interest and penalty accruals related to unrecognized tax benefits in income taxes in the consolidated statements of operations. (t) Net Income (Loss) per Share Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares outstanding during the year. Diluted net income per share reflects the maximum possible dilution from conversion, exercise, or contingent issuance of securities. All potentially dilutive securities are excluded from the calculation in a situation where there is a net loss attributable to Advantest’s stockholders. (u) Foreign Financial Statements The financial statements of foreign operations whose functional currency is a local currency are translated into Japanese Yen. Assets and liabilities are translated at the period-end exchange rates and revenues and expenses are translated at the average exchange rate for the period. Resulting translation adjustments are shown as a component of other comprehensive income (loss). The financial statements of foreign operations whose functional currency is Japanese Yen are remeasured into Japanese Yen. All exchange gains and losses from remeasurement of monetary assets and liabilities denominated in the local currency are included in other income (expense) for the period in which the remeasurement is made. (v) Foreign Currency Transactions Assets and liabilities denominated in foreign currencies at the balance sheet date are translated by using the applicable current rate prevailing at that date. All revenue and expenses associated with foreign currencies are translated by using the rate of exchange prevailing when such transactions occur. Those gains (losses) are included in other income (expense) in the accompanying consolidated statements of operations. Foreign exchange gains (losses) were (¥1,427) million, (¥655) million and ¥3,205 million for the years ended March 31, 2013, 2014 and 2015, respectively. (w) Use of Estimates Management of Advantest has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods to prepare these consolidated financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). Significant items subject to such estimates and assumptions include valuation of trade receivables, inventories, goodwill, long-lived assets and deferred tax assets, various accruals such as accrued warranty expenses, and assets and obligations related to employees retirement and severance plans. Actual results could differ from those estimates. (x) New Accounting Standards In May 2014, the FASB issued the accounting standard for revenue from contracts with customers. This standard supersedes virtually all existing revenue recognition requirements under U.S. GAAP and requires an entity to apply the five steps to recognize revenue from contracts with customers unless the contracts are in the scope of other U.S. GAAP requirements. Additionally, an entity should disclose quantitatively and qualitatively sufficient information including contract with customers, significant judgments, and assets recognized from the costs to obtain or fulfill a contract. The entity should apply the amendments in this standard using one of the following two methods; retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying this standard recognized at the date of the initial application. The standard is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The standard is required to be adopted by Advantest in the first quarter beginning April 1, 2017. Advantest is currently evaluating the effect that this adoption will have on its consolidated results of operations and financial condition. (y) Reclassifications Certain reclassifications have been made to the prior years’ consolidated financial statements to conform to the current year presentation.

Trade Receivables

Trade Receivables	12 Months Ended
	Mar. 31, 2015
Trade Receivables	(2) Trade Receivables Trade receivables at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Notes ¥ 1,448 1,078 Accounts 19,084 23,975 20,532 25,053 Less allowance for doubtful accounts 128 93 ¥ 20,404 24,960

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts	12 Months Ended
	Mar. 31, 2015
Allowance for Doubtful Accounts	(3) Allowance for Doubtful Accounts Changes in the allowance for doubtful accounts for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) 2013 2014 2015 Balance at beginning of year ¥ 75 54 128 Provision for (reversal of) allowance (13 ) 74 (35 ) Amounts written off (8 ) 0 — Balance at end of year ¥ 54 128 93

Inventories

Inventories	12 Months Ended
	Mar. 31, 2015
Inventories	(4) Inventories Inventories at March 31, 2014 and 2015 were composed of the following: Yen (Millions) 2014 2015 Finished goods ¥ 6,509 12,287 Work in process 11,467 12,999 Raw materials and supplies 12,224 11,924 ¥ 30,200 37,210

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment	(5) Property, Plant and Equipment Property, plant and equipment at March 31, 2014 and 2015 were composed of the following: Yen (Millions) 2014 2015 Land ¥ 14,822 14,788 Buildings 31,304 32,392 Machinery and equipment 22,088 21,663 Tools, furniture and fixtures 15,444 15,065 Construction in progress 1,099 139 84,757 84,047 Less accumulated depreciation 44,832 45,567 ¥ 39,925 38,480 Depreciation expense was ¥5,778 million, ¥6,106 million and ¥4,210 million for the years ended March 31, 2013, 2014 and 2015, respectively. During the year ended March 31, 2014, as a result of lower than expected future cash flows and changes in the business environment including a larger-than-expected contraction in the semiconductor test equipment market, chiefly in the smartphone semiconductor test space, Advantest recognized impairment losses of ¥1,099 million and ¥497 million in its semiconductor and component test system segment and its mechatronics system segment, respectively. The total impairment loss of ¥1,596 million was included in cost of sales and impairment charge in the accompanying consolidated statements of operations. During the year ended March 31, 2015, Advantest determined that the carrying amount of certain long-lived assets is not recoverable, and recognized an impairment loss of ¥211 million. The impairment loss was included in impairment charge in the accompanying consolidated statements of operations.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Mar. 31, 2015
Goodwill and Intangible Assets	(6) Goodwill and Intangible Assets The components of intangible assets excluding goodwill at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Gross carrying Accumulated Gross carrying Accumulated Intangible assets subject to amortization: Software ¥ 1,623 852 ¥ 2,185 1,128 Customer relationships 1,184 482 1,382 768 Developed technologies — — 901 225 Other 640 336 981 368 3,447 1,670 5,449 2,489 Intangible assets not subject to amortization: In-process technologies 1,544 — 901 — Other 224 — 224 — 1,768 — 1,125 — Intangible assets: Balance at end of year ¥ 5,215 1,670 ¥ 6,574 2,489 Aggregate amortization expense for the years ended March 31, 2013, 2014 and 2015 was ¥2,285 million, ¥2,162 million and ¥849 million, respectively. Estimated amortization expense for the next five years ending March 31 is ¥921 million in 2016, ¥867 million in 2017, ¥779 million in 2018, ¥315 million in 2019, and ¥220 million in 2020, respectively. During the year ended March 31, 2014, as a result of lower than expected future cash flows and changes in the business environment including a larger-than-expected contraction in the semiconductor test equipment market, chiefly in the smartphone semiconductor test space, Advantest recognized impairment losses of ¥11,671 million and ¥228 million in its semiconductor and component test system segment and its mechatronics system segment, respectively. The total impairment loss of ¥11,899 million was included in cost of sales and impairment charge in the accompanying consolidated statements of operations. Changes in the carrying amount of goodwill for the years ended March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 Semiconductor Mechatronics Services, Total Balance at beginning of year ¥ 24,980 — 16,690 41,670 Acquisition of subsidiary — — 1,252 1,252 Translation adjustments 2,295 — 1,629 3,924 Balance at end of year 27,275 — 19,571 46,846 Yen (Millions) 2015 Semiconductor Mechatronics Services, Total Balance at beginning of year ¥ 27,275 — 19,571 46,846 Translation adjustments 4,464 — 3,280 7,744 Balance at end of year 31,739 — 22,851 54,590 Advantest performed its annual impairment test for goodwill at the reporting unit level and identified no impairments at March 31, 2013, 2014 and 2015.

Investment Securities

Investment Securities	12 Months Ended
	Mar. 31, 2015
Investment Securities	(7) Investment Securities Marketable equity securities are classified as available-for-sale securities. The acquisition cost, gross unrealized gains, gross unrealized losses and fair value at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 Acquisition Gross Gross Fair value Noncurrent: Available-for-sale: Equity securities ¥ 2,055 1,244 27 3,272 Yen (Millions) 2015 Acquisition Gross Gross Fair value Noncurrent: Available-for-sale: Equity securities ¥ 987 786 — 1,773 Equity securities consist primarily of stocks issued by Japanese listed companies. Proceeds from the sale of available-for-sale securities and gross realized gains on available-for-sales securities for the year ended March 31, 2013 were ¥425 million and ¥388 million. No losses were realized on the sale of available-for-sale securities for the year ended March 31, 2013. Proceeds from the sale of available-for-sale securities and gross realized gains on available-for-sale securities for the year ended March 31, 2014 were ¥2,482 million and ¥1,396 million. No losses were realized on the sale of available-for-sale securities for the year ended March 31, 2014. Proceeds from the sale of available-for-sale securities and gross realized gains on available-for-sale securities for the year ended March 31, 2015 were ¥1,781 million and ¥750 million. No losses were realized on the sale of available-for-sale securities for the year ended March 31, 2015. For the years ended March 31, 2013, Advantest recognized impairment losses of ¥388 million, on available-for-sale securities, which were considered other-than-temporarily impaired and wrote them down to the fair value. There were no impairment losses on available-for-sale securities, which were not considered other-than-temporarily impaired for the years ended March 31, 2014 and 2015, respectively. Gross unrealized losses on available-for-sale securities and the fair value of the related securities, aggregated by length of time that individual securities have been in a continuous unrealized loss position, at March 31, 2014 and 2015, were as follows: Yen (Millions) 2014 Less than 12 months 12 months or longer Fair Gross unrealized losses Fair Gross unrealized losses Noncurrent: Available-for-sale: Equity securities ¥ 289 27 — — Yen (Millions) 2015 Less than 12 months 12 months or longer Fair Gross unrealized losses Fair Gross unrealized losses Noncurrent: Available-for-sale: Equity securities ¥ — — — — Advantest maintains non-marketable equity securities, which are recorded at cost. The carrying amounts of non-marketable equity securities were ¥469 million and ¥476 million at March 31, 2014 and 2015, respectively. Advantest had not estimated the fair value of other non-marketable equity securities aggregating ¥469 million and ¥476 million at March 31, 2014 and 2015, respectively, since it was not practicable to estimate the fair value of the investments due to the lack of readily determinable fair values and difficulty in estimating fair value without incurring excessive cost. Non-marketable equity securities that had impairment indicators were evaluated to determine whether the investments were impaired and the impairment, if any, was other than temporary. For the year ended March 31, 2013, non-marketable equity securities with a purchase cost of ¥20 million was written down to their estimated fair values of ¥8 million, resulting in other-than-temporary impairment charges of ¥12 million, which were included in impairment losses on investment securities in the accompanying consolidated statements of operations. No impairment indicators were recognized and, accordingly, no impairment losses were recorded on non-marketable equity securities for the years ended March 31, 2014 and 2015, respectively.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Mar. 31, 2015
Derivative Financial Instruments	(8) Derivative Financial Instruments Advantest uses derivative instruments primarily to manage exposures to foreign currency. The primary objective in holding derivatives is to reduce the volatility of earnings and cash flows associated with changes in foreign currency. The instruments are not designated for trading or speculative purposes. Derivative financial instruments contain an element of risk in the event the counterparties are unable to meet the terms of the agreements. However, Advantest minimizes risk exposure by limiting the counterparties to major international banks and financial institutions meeting established credit guidelines. Management of Advantest does not expect any counterparty to default on its obligations and, therefore, does not expect to incur any losses due to counterparty default on its obligations. Advantest generally does not require or place collateral for these derivative financial instruments. Advantest recognizes derivative instruments as either assets or liabilities on the consolidated balance sheet at fair value. Changes in fair value of the derivatives are recorded as other income (expense). Derivatives not designated as hedging instruments Derivatives not designated as hedging instruments consist primarily of foreign exchange forward contracts to reduce Advantest’s risk associated with exchange rate fluctuations, as gains and losses on these contracts are intended to offset exchange losses and gains on underlying exposures. Changes in fair value of foreign exchange contracts are recognized in earnings under the caption of other income (expense). Advantest had foreign exchange contracts to exchange currencies among Japanese yen, US dollar and Euro during the years ended March 31, 2014 and 2015. However, there were no outstanding foreign exchange contracts and balances on the consolidated balance sheet at March 31, 2014 and 2015. Effect of derivative instruments on the consolidated statements of operations Derivatives not designated as hedging instruments The effects of derivatives not designated as hedging instruments on the consolidated statements of operations for the years ended March 31, 2013, 2014 and 2015 were as follows: Location of gain (loss) recognized Yen (Millions) Amount of gain (loss) recognized in income on derivatives 2013 2014 2015 Foreign exchange contracts Other income (expense) ¥ (96 ) 96 19

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Mar. 31, 2015
Fair Value Measurement	(9) Fair Value Measurement Disclosure about the fair value of Financial Instruments The following table presents the carrying amounts and estimated fair values of Advantest’s financial instruments at March 31, 2014 and 2015. Fair value estimates are made at a specific point in time based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Yen (Millions) 2014 2015 Carrying Fair value Carrying Fair value Financial assets: Investment securities Available-for-sale securities ¥ 3,272 3,272 ¥ 1,773 1,773 Financial liabilities: Corporate bonds (Including current portion) 25,000 24,975 25,000 25,024 Convertible bonds 30,149 31,518 30,119 33,555 The carrying amounts of available-for-sale securities are included in the consolidated balance sheets under investment securities. The following methods and assumptions are used to estimate the fair value of each class of financial instruments: Cash and cash equivalents, trade receivables and trade accounts payable: Available-for-sale securities: Corporate bonds (including current portion) and convertible bonds Fair Value Hierarchy U.S. GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Additionally the inputs to valuation techniques used to measure fair value are prioritized into the following three levels: Level 1 Level 2 Level 3 Assets / Liabilities Measured at Fair Value on a Recurring Basis As of March 31, 2014 and 2015, carrying amounts of assets and liabilities that were measured at fair value on a recurring basis by level were as follows: Yen (Millions) Fair Value Measurements at March 31, 2014 Total Quoted Significant Significant Unobservable Inputs Assets Available-for-sale equity securities ¥ 3,272 3,272 — — Total assets measured at fair value 3,272 3,272 — — Yen (Millions) Fair Value Measurements at March 31, 2015 Total Quoted Significant Other Observable Significant Assets Available-for-sale equity securities ¥ 1,773 1,773 — — Total assets measured at fair value 1,773 1,773 — — Adjustments to fair value of available-for-sale equity securities are recorded as an increase or decrease, net of tax, in accumulated other comprehensive income (loss) except where losses are considered to be other than temporary, in which case the losses are recorded in impairment losses on investment securities. Assets / Liabilities Measured at Fair Value on a Nonrecurring Basis As of March 31, 2014 and 2015, carrying amounts of assets and liabilities, which were measured at fair value on a nonrecurring basis by level during the years ended March 31, 2014 and 2015, were as follows: Yen (Millions) Fair Value Measurements at March 31, 2014 Total gains Total Quoted Significant Significant (Level 3) Assets Property, plant and equipment ¥ — — — — (1,596 ) Intangible assets — — — — (11,899 ) Total assets measured at fair value — — — — (13,495 ) Yen (Millions) Fair Value Measurements at March 31, 2015 Total gains Total Quoted Significant Significant (Level 3) Assets Assets held for sale ¥ 122 — — 122 (211 ) Total assets measured at fair value 122 — — 122 (211 ) The fair value of the assets held for sale was determined based on a third-party appraisal using similar assets and sales. The property, plant and equipment and the intangible assets are valued using the income approaches based on present value of expected future cash flows. The fair value is classified as Level 3 because significant unobservable inputs were involved in the fair value measurements.

Leases-Lessor

Leases-Lessor	12 Months Ended
	Mar. 31, 2015
Leases-Lessor	(10) Leases—Lessor Advantest provides leases that enable its customers to use its semiconductor test systems. All leases are classified as operating leases. Lease terms range from 1 year to 5 years, and certain of the lease agreements are cancelable. The gross amount of machinery and equipment and the related accumulated depreciation under operating leases as of March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Machinery and equipment ¥ 8,354 6,789 Less accumulated depreciation 6,661 5,796 ¥ 1,693 993 Depreciation of machinery and equipment held under operating leases is included with depreciation expense. These assets are included in property, plant and equipment. Future minimum lease income under noncancelable operating leases as of March 31, 2015 is as follows: Year ending March 31 Yen (Millions) 2016 ¥ 425 2017 65 2018 0 2019 — 2020 — Thereafter — Total minimum lease income ¥ 490

Leases-Lessee

Leases-Lessee	12 Months Ended
	Mar. 31, 2015
Leases-Lessee	(11) Leases—Lessee Advantest has several noncancelable operating leases, primarily for office space and office equipment. Rent expense, including rental payments for cancelable leases, for the years ended March 31, 2013, 2014 and 2015 was ¥1,800 million, ¥2,039 million and ¥2,108 million, respectively. Future minimum lease payments under noncancelable operating leases (with initial or remaining lease terms in excess of one year) as of March 31, 2015 are as follows: Year ending March 31 Yen (Millions) 2016 ¥ 1,147 2017 945 2018 856 2019 719 2020 635 Thereafter 1,552 5,854 Less sublease income to be received in the future under noncancelable subleases 382 Net minimum lease payments ¥ 5,472

Corporate Bonds and Convertible

Corporate Bonds and Convertible Bonds	12 Months Ended
	Mar. 31, 2015
Corporate Bonds and Convertible Bonds	(12) Corporate Bonds and Convertible Bonds The carrying values of corporate bonds and convertible bonds at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Unsecured 0.416% bonds, due May 25, 2015 ¥ 10,000 10,000 Unsecured 0.606% bonds, due May 25, 2017 ¥ 15,000 15,000 Corporate bonds ¥ 25,000 25,000 Unsecured zero coupon convertible bonds, due March 14, 2019 ¥ 30,000 30,000 Add unamortized premium ¥ 149 119 Convertible bonds ¥ 30,149 30,119 The unsecured bonds, due May 25, 2015 has been repaid in full as scheduled. In March 2014, the Company issued ¥30,000 million zero coupon convertible bonds due 2019 (the “Zero Coupon Convertible Bonds”). The bondholders are entitled to stock acquisition rights effective from April 1, 2014 to February 28, 2019. The initial conversion price is ¥1,655 per common share. Aside from the standard anti-dilution provisions, the conversion price is reduced for a certain period before an early redemption is triggered upon the occurrence of certain corporate events including a merger, corporate split, delisting and squeeze-out event. The reduced amount of the conversion price will be determined by a formula which is based on the effective date of the reduction and the Company’s common stock price. The reduced conversion price ranges from ¥1,123 to ¥1,655 per common share. The conversion price is also adjusted for dividends in excess of 15 yen per common share per fiscal year. The bondholders may require the Company to redeem the Zero Coupon Convertible Bonds, on or after a reduction in the conversion price is triggered, at 100.0% of its principal amount, together with a redemption premium which begins at 3.0% of the principal amount and ends at zero, amortized on a straight-line basis over the term of the Zero Coupon Convertible Bonds. In addition, the Company has the option to redeem all of the Zero Coupon Convertible Bonds outstanding at 100.0% of the principal amount, if less than 10.0% of the original issuance is outstanding. The combined aggregate amounts of maturities for corporate bonds and convertible bonds as of March 31, 2015, by year payable, were as follows: Year ending March 31 Yen (Millions) 2016 10,000 2017 — 2018 15,000 2019 30,000 Thereafter — Total ¥ 55,000

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2015
Income Taxes	(13) Income Taxes The components of income (loss) before income taxes and equity in earnings (loss) of affiliated company and provision (benefit) for income taxes as shown in the consolidated statements of operations were as follows: Yen (Millions) 2013 2014 2015 Income (loss) before income taxes and equity in earnings (loss) of affiliated company: The Company and domestic subsidiaries ¥ (16,721 ) (29,581 ) (4,516 ) Foreign subsidiaries 15,428 (5,920 ) 23,375 ¥ (1,293 ) (35,501 ) 18,859 Yen (Millions) 2013 2014 2015 Provision (benefit) for income taxes: Current: The Company and domestic subsidiaries ¥ 411 248 343 Foreign subsidiaries 1,243 2,027 2,521 Deferred: The Company and domestic subsidiaries (272 ) 545 (60 ) Foreign subsidiaries 1,111 (2,759 ) 3,107 ¥ 2,493 61 5,911 The Company and its domestic subsidiaries are subject to a number of income taxes, which in the aggregate resulted in statutory income tax rates of 37.8%, 37.7% and 35.4% for the years ended March 31, 2013, 2014 and 2015, respectively. Following the promulgation on March 31, 2015 of “Act for Partial Amendment of the Income Tax Act, etc.” (Act No. 9 of 2015), the effective statutory tax rate used to measure deferred tax assets and liabilities was changed from 35.4% to 32.8% for temporary differences expected to be realized or settled in the fiscal year beginning on April 1, 2015 and to 32.0% for temporary differences expected to be realized or settled in the fiscal year beginning on and after April 1, 2016. A reconciliation of the Japanese statutory income tax rate and the effective income tax rate as a percentage of income before income taxes was as follows: 2013 2014 2015 Statutory rates for expense (benefit) (37.8 )% (37.7 )% 35.4 % Effects on income taxes resulting from: Earnings of foreign subsidiaries taxed at different rates from the statutory rate in Japan (319.8 ) 8.6 (19.4 ) Tax credits (176.5 ) 15.8 9.4 Expenses not deductible for tax purposes 11.3 0.5 4.3 Expiration of stock options 16.6 0.1 0.1 Undistributed earnings of foreign subsidiaries (6.0 ) 0.2 (0.4 ) Change in valuation allowance 704.3 10.5 (29.0 ) Effect of enacted changes in tax laws and rates on Japanese tax — 3.7 28.9 Other, net 0.7 (1.5 ) 2.0 192.8 % 0.2 % 31.3 % The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at March 31, 2014 and 2015 were presented below. Yen (Millions) 2014 2015 Deferred tax assets: Inventories ¥ 3,708 3,090 Accrued warranty expenses 474 497 Accrued pension and severance costs 9,455 10,817 Accrued expenses 1,001 1,823 Research and development expenses capitalized for tax purposes 2,381 2,554 Operating loss carryforwards 49,097 40,378 Property, plant and equipment 3,614 2,906 Tax credits 2,368 522 Other 1,924 2,531 Total gross deferred tax assets 74,022 65,118 Less valuation allowance (62,834 ) (55,522 ) Net deferred tax assets 11,188 9,596 Deferred tax liabilities: Intangible assets (567 ) (420 ) Net unrealized gains on marketable securities (316 ) (143 ) Undistributed earnings of foreign subsidiaries (769 ) (686 ) Other (157 ) (157 ) Total gross deferred tax liabilities (1,809 ) (1,406 ) Net deferred tax assets (liabilities) ¥ 9,379 8,190 Management of Advantest intends to reinvest undistributed earnings of the Company’s certain foreign subsidiaries for an indefinite period of time. As a result, no deferred tax liabilities has been recognized on undistributed earnings of these subsidiaries not expected to be remitted in the foreseeable future, aggregating ¥13,049 million and ¥14,506 million at March 31, 2014 and 2015, respectively. Deferred tax liabilities will be recognized when Advantest expects that it will realize those undistributed earnings in a taxable manner, such as through receipt of dividends or sale of the investments. The related deferred tax liability would have been ¥1,922 million and ¥2,069 million at March 31, 2014 and 2015, respectively. Included in other current assets and other assets were deferred tax assets of ¥10,247 million and ¥8,641 million at March 31, 2014 and 2015, respectively. Included in other current liabilities and other liabilities were deferred tax liabilities of ¥868 million and ¥451 million at March 31, 2014 and 2015, respectively. At March 31, 2015, Advantest had total net operating loss carry forwards for income tax purposes of ¥125,470 million which are available to reduce future taxable income. Net operating loss carry forwards of ¥122,193 million attributable to the Company and domestic subsidiaries in Japan will expire during the years ending March 31, 2017 through 2023. The remaining other net operating loss carry forwards of ¥3,277 million will expire predominately during the years ending March 31, 2033. Net operating loss carryforwards utilized during the years ended March 31, 2013, 2014 and 2015 were ¥14,728 million, ¥2,712 million and ¥23,579 million, respectively. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon projections for future taxable income including management’s expectations of future semiconductor market and semiconductor and component test systems market prospects over the periods in which the deferred tax assets are deductible and other factors, management believes it is more likely than not that Advantest will realize the benefits of these deductible tax differences, net of valuation allowance. The changes in valuation allowance for the years ended March 31 were as follows: Yen (Millions) 2013 2014 2015 Balance at beginning of year ¥ 50,188 59,072 62,834 Additions 8,884 3,762 — Reductions — — 7,312 Balance at end of year ¥ 59,072 62,834 55,522 For the year ended March 31, 2013 and 2014, valuation allowance increased primarily due to an increase in net operating loss carryforwards. For the year ended March 31, 2015, valuation allowance decreased primarily due to a change of the effective statutory tax rate used to measure deferred tax assets in Japan. The management believes the amount of the deferred tax assets, net of valuation allowance were considered realizable. However, the amount of the deferred tax assets considered realizable could be changed in the future if estimates of future taxable income are revised. This could result in the significant impact on the Company’s consolidated financial position and results of operations. Unrecognized tax benefits for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) 2013 2014 2015 Balance at beginning of year ¥ 1,484 1,418 1,352 Increase for tax positions of previous years 84 84 (9 ) Increase for tax positions of current year 0 0 28 Settlements (58 ) 0 0 Lapse of the applicable statute of limitations (248 ) (274 ) (246 ) Translation adjustments 156 124 160 Balance at end of year 1,418 1,352 1,285 Although Advantest believes its estimates and assumptions of unrecognized tax benefits are reasonable, uncertainty regarding the final determination of tax audits, settlements and any related litigation could affect the effective tax rate in the future periods. The total amount of unrecognized tax benefits that would reduce the effective tax rate, if recognized, is ¥1,285 million at March 31, 2015. As of March 31, 2015, Advantest does not expect changes in its tax positions that would significantly increase or decrease unrecognized tax benefits within next 12 months. Both interest and penalties accrued are included in other liabilities in the accompanying consolidated balance sheets, and both interest and penalties are included in the income tax provision in the accompanying consolidated statements of operations are immaterial. Advantest files income tax returns in Japan and various foreign tax jurisdictions. As of March 31, 2015, Advantest open tax years are from 2007 in Japan, 2014 in Taiwan, and 2008 in the United States.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	12 Months Ended
	Mar. 31, 2015
Other Comprehensive Income (Loss)	(14) Other Comprehensive Income (Loss) The accumulated balances for each classification of other comprehensive income (loss), net of tax, for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) Foreign Net unrealized Pension Accumulated Balance at March 31, 2012 ¥ (13,316 ) 1,375 (10,633 ) (22,574 ) Change during the year 17,250 165 (2,251 ) 15,164 Reclassification adjustments — 9 472 481 17,250 174 (1,779 ) 15,645 Balance at March 31, 2013 ¥ 3,934 1,549 (12,412 ) (6,929 ) Change during the year 12,555 260 (603 ) 12,212 Reclassification adjustments — (902 ) 945 43 12,555 (642 ) 342 12,255 Balance at March 31, 2014 ¥ 16,489 907 (12,070 ) 5,326 Change during the year 17,474 229 (5,095 ) 12,608 Reclassification adjustments — (495 ) 948 453 17,474 (266 ) (4,147 ) 13,061 Balance at March 31, 2015 ¥ 33,963 641 (16,217 ) 18,387 The related tax effects allocated to each component of other comprehensive income (loss) for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) Before-tax Tax (expense) Net-of-tax Year ended March 31, 2013: Foreign currency translation adjustments ¥ 17,250 — 17,250 Net unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the year 321 (156 ) 165 Less reclassification adjustments for net gains (losses) realized in earnings (1 ) 10 9 Net unrealized gains (losses) 320 (146 ) 174 Pension related adjustment (1,908 ) 129 (1,779 ) Other comprehensive income (loss) ¥ 15,662 (17 ) 15,645 Year ended March 31, 2014: Foreign currency translation adjustments ¥ 12,555 — 12,555 Net unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the year 361 (101 ) 260 Less reclassification adjustments for net gains (losses) realized in earnings (1,396 ) 494 (902 ) Net unrealized gains (losses) (1,035 ) 393 (642 ) Pension related adjustment 165 177 342 Other comprehensive income (loss) ¥ 11,685 570 12,255 Year ended March 31, 2015: Foreign currency translation adjustments ¥ 17,474 — 17,474 Net unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the year 282 (53 ) 229 Less reclassification adjustments for net gains (losses) realized in earnings (750 ) 255 (495 ) Net unrealized gains (losses) (468 ) 202 (266 ) Pension related adjustment (5,995 ) 1,848 (4,147 ) Other comprehensive income (loss) ¥ 11,011 2,050 13,061 Reclassifications out of accumulated other comprehensive income (loss) for the year ended March 31, 2014 and 2015 were as follow: Yen (Millions) Amount reclassified from accumulated other comprehensive income (loss)*(1) Year ended March 31, Year ended March 31, Affected line items in consolidated Unrealized gains and losses on investment securities ¥ (1,396 ) (750 ) Other income (expense): Other, net 494 255 Income taxes (902 ) (495 ) Net income (loss) Pension liability adjustments Amortization of actuarial loss 1,264 1,276 (2) Amortization of prior service cost (168 ) (168 ) (2) (151 ) (160 ) Income taxes 945 948 Net income Total amount reclassified, net of tax ¥ 43 453 (1) Amounts in parentheses indicate a gain in the consolidated statements of operations. (2) The accumulated other comprehensive income components are included in the computation of net periodic pension cost (see note 16 for additional details).

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Mar. 31, 2015
Stock-Based Compensation	(15) Stock-Based Compensation Advantest has stock-based compensation plans using stock options as incentive plans for directors, executive officers, corporate auditors and selected employees. Stock options have been issued to directors, executive officers, corporate auditors and certain employees of the Company and its subsidiaries under stock option plans approved by the Board of Directors. Options were generally granted with an exercise prices of per share that were equal to the higher of (1) 1.05 times the average price of the Company’s common shares of the preceding month on the date of grant and (2) the closing price of the Company’s common shares traded on the Tokyo Stock Exchange on the date of grant. The options have an exercise period of 4 years. In connection with the acquisition of Verigy, the Company assumed the stock options previously granted to Verigy directors and employees. Therefore, replacement options were granted for all 89 types of stock options arrangements previously granted to the directors and employees of Verigy and its subsidiaries under a stock option plan approved by the Board of Directors of Advantest. The terms and conditions of the granted options are substantially the same as those for the Verigy stock options. The number of granted shares totaled 2,387,046. Options were granted with exercise prices from ¥942 to ¥4,177 per share. All options are exercisable from July 20, 2011. The options have expiration dates from July 29, 2011 to January 31, 2018. The exercise price of the stock options is subject to adjustment, if there is a stock split or consolidation of shares, or if new shares are issued or treasury stocks are sold at a price that is less than the market price. Stock option activity during the years ended March 31, 2013, 2014 and 2015 was as follows: 2013 2014 2015 Number of shares Weighted Number of shares Weighted Number of shares Weighted Outstanding at beginning of year 4,888,206 ¥ 1,616 5,704,699 ¥ 1,418 7,094,339 ¥ 1,523 Granted 2,521,000 1,207 2,763,000 1,669 — — Exercised (522,297 ) 880 (406,318 ) 1,237 (377,903 ) 1,202 Expired (592,354 ) 2,590 (669,605 ) 2,056 (620,460 ) 1,619 Forfeited (589,856 ) 1,461 (297,437 ) 2,090 (319,907 ) 2,033 Outstanding at end of year 5,704,699 1,418 7,094,339 1,523 5,776,069 1,536 Exercisable at end of year 3,222,699 ¥ 1,580 4,442,339 ¥ 1,437 5,776,069 ¥ 1,536 Stock based compensation expense recognized was ¥861 million and ¥1,283 million, which was included in selling, general and administrative expenses for the years ended March 31, 2013 and 2014, respectively. The recognized tax benefits were ¥235 million and ¥324 million for the years ended March 31, 2013 and 2014, respectively. No stock based compensation expense was recognized for the year ended March 31, 2015. As of March 31, 2013, 2014 and 2015, a valuation allowance was recorded against substantially all related deferred tax assets. The weighted average fair value per share for stock options that were granted during the years ended March 31, 2013 and 2014 were ¥347 and ¥460, respectively. These figures were calculated based on the Black Scholes option pricing model by using the following weighted average estimates: 2013 2014 2015 Expected dividend yield 1.1% 1.1% — % Risk free interest rate 0.1% 0.2% — % Volatility 50.7% 44.7% — % Expected life 3.9 years 2.8 years — years Cash proceeds from options exercised for the years ended March 31, 2013, 2014 and 2015 was ¥472 million, ¥494 million, and ¥453 million, respectively. The total fair value of shares vested during the years ended March 31, 2013, 2014 and 2015 was ¥583 million, ¥861 million and ¥1,283 million, respectively. The total intrinsic values of options exercised for the years ended March 31, 2013, 2014 and 2015 was ¥ 131 million, ¥151 million and ¥124 million, respectively. At March 31, 2015, all of the outstanding stock options were as follows: Outstanding Exercisable Exercise price Number of Weighted Weighted Number of Weighted Weighted ¥1,048 - ¥1,668 3,008,990 1,345 1.6 years 3,008,990 1,345 1.6 years ¥1,669 - ¥3,836 2,767,079 1,744 2.7 years 2,767,079 1,744 2.7 years 5,776,069 1,536 2.1 years 5,776,069 1,536 2.1 years The aggregate intrinsic value for the options outstanding and exercisable at March 31, 2015 was ¥536 million.

Accrued Pension and Severance C

Accrued Pension and Severance Costs	12 Months Ended
	Mar. 31, 2015
Accrued Pension and Severance Costs	(16) Accrued Pension and Severance Costs The Company and certain of its Japanese subsidiaries have unfunded retirement and severance plans (point-based benefits system). Under a point-based benefits system, the benefits are calculated based on accumulated points allocated to employees each year according to their job classification and their performance. The Company and its Japanese subsidiaries also have a defined benefit corporate pension plan covering substantially all employees. Under the cash balance pension plan, the benefits are calculated based on accumulated points allocated to employees each year according to their job classification and their performance with a certain interest rate calculated based on the upper and lower limit of a market interest rate. Certain overseas subsidiaries also have defined benefit pension plans covering substantially all of their employees. Benefits payable under the plans are based on employee compensation levels and years of service. Information about the retirement and severance plans of Advantest for the years ended March 31 was as follows: Yen (Millions) 2013 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Components of net periodic benefit cost: Service cost ¥ 1,487 345 1,735 377 1,776 462 Interest cost 689 348 565 448 604 527 Expected return on plan assets (299 ) (267 ) (464 ) (331 ) (670 ) (400 ) Amortization of unrecognized: Net actuarial (gain) or loss 790 241 919 345 898 378 Prior service (benefit) cost (168 ) — (168 ) — (168 ) — Net periodic benefit cost ¥ 2,499 667 2,587 839 2,440 967 The following table sets forth the plans’ benefit obligation, fair value of plan assets, funded status at March 31, 2014 and 2015. Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Change in benefit obligation: Balance at beginning of year ¥ 43,589 11,932 46,632 15,619 Service cost 1,735 377 1,776 462 Interest cost 565 448 604 527 Actuarial (gain) or loss 1,451 724 3,098 7,429 Plan participants’ contributions — 126 — 140 Benefits paid (708 ) (90 ) (820 ) (87 ) Translation adjustments — 2,102 — (1,690 ) Balance at end of year 46,632 15,619 51,290 22,400 Change in plan assets: Balance at beginning of year 23,207 5,436 26,785 6,737 Employer contributions 1,868 40 1,448 167 Plan participants’ contributions — 126 — 140 Actual return or (loss) on plan assets 2,244 271 3,669 643 Benefits paid (534 ) (90 ) (614 ) (87 ) Translation adjustments — 954 — (593 ) Balance at end of year 26,785 6,737 31,288 7,007 Funded status ¥ (19,847 ) (8,882 ) (20,002 ) (15,393 ) Amounts recognized in the consolidated balance sheets at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Accrued expenses ¥ (157 ) (57 ) (275 ) (86 ) Accrued pension and severance costs (19,690 ) (8,825 ) (19,727 ) (15,307 ) (19,847 ) (8,882 ) (20,002 ) (15,393 ) Pension related adjustments (before tax) recognized in accumulated other comprehensive income (loss) at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Actuarial loss ¥ (10,270 ) (4,436 ) (9,470 ) (11,062 ) Prior service benefit 1,005 — 837 — (9,265 ) (4,436 ) (8,633 ) (11,062 ) Changes in pension related adjustments (before tax) recognized in other comprehensive income (loss) for the year ended March 31, 2014 and 2015 were summarized as follows: Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Current year actuarial gain (loss) ¥ 328 (797 ) (99 ) (7,172 ) Amortization of actuarial gain 919 345 898 378 Amortization of prior service benefit and other (168 ) — (168 ) — Translation adjustments — (462 ) — 168 1,079 (914 ) 631 (6,626 ) The estimated prior service cost and actuarial loss for the defined benefit pension plans that will be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost over the next year are summarized as follow: Yen (Millions) Japanese Plans Non-Japanese plans Actuarial loss ¥ 904 1,034 Prior service benefit (168 ) — 736 1,034 Pension plans with accumulated benefit obligations in excess of plan assets at March 31, 2014 and 2015 were summarized as follows: Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Projected benefit obligation ¥ 46,632 15,619 51,290 22,400 Accumulated benefit obligation 45,693 13,454 50,292 18,878 Fair value of plan assets 26,785 6,737 31,288 7,007 Other information about the retirement and severance plans of Advantest was as follows: Measurement date: The measurement date for the pension plans is March 31. Assumptions: Weighted-average assumptions used to determine benefit obligations as of March 31: 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Discount rate 1.3 % 3.4 % 1.0 % 1.6 % Rate of compensation increase 2.6 % 2.8 % 2.7 % 2.5 % Weighted-average assumptions used to determine net periodic benefit cost for the years ended March 31: 2013 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Discount rate 1.8 % 3.7 % 1.3 % 3.5 % 1.3 % 3.4 % Expected long-term rate of return on plan assets 1.5 % 5.7 % 2.0 % 5.9 % 2.5 % 6.0 % Rate of compensation increase 3.0 % 2.8 % 3.0 % 2.6 % 2.6 % 2.8 % Advantest determines the expected long-term rate of return based on the asset portfolio, historical returns and estimated future returns. The calculation of the expected return on plan assets uses the fair value of plan assets as of the beginning of the fiscal year. Plan assets: Advantest’s investment policies are designed to ensure adequate plan assets are available to provide future payments of pension benefits to eligible participants by attaining necessary long-term total returns on plan assets. Taking into consideration the expected returns, associated risks and correlations of returns between asset categories in plan assets, Advantest determines an optimal combination of equity, debt securities and other investments as Policy Asset Allocation (“PAA”). Plan assets are invested in accordance with PAA with mid-term to long-term viewpoint, which is revised periodically to the extent considered necessary to achieve the expected long-term rate of return on plan assets. Japanese benefit plans’ weighted-average asset allocation at March 31, 2014 and 2015 by asset category were as follows: 2014 2015 Target Equity securities 37.9 % 41.2 % 33.0 % Debt securities 26.2 25.6 22.0 Cash 5.2 2.2 2.0 Life insurance company general accounts 10.8 9.4 13.0 Other 19.9 21.6 30.0 100.0 % 100.0 % 100.0 % Non-Japanese benefit plans’ weighted-average asset allocation at March 31, 2014 and 2015 by asset category were as follows: 2014 2015 Target Equity securities 43.1 % 39.6 % 40.0 % Debt securities 25.0 23.1 23.0 Cash 28.9 35.6 35.0 Other 3.0 1.7 2.0 100.0 % 100.0 % 100.0 % The three levels of inputs that may be used to measure fair value of plan assets are as follows: Level 1 Quoted prices (unadjusted) in active markets for identical assets. Level 2 Observable inputs other than quoted prices included within Level 1 for the assets, either directly or indirectly. Level 3 Unobservable inputs for the assets. Japanese benefit plans’ asset allocation at March 31, 2014 and 2015 by asset level were as follows: Yen (Millions) Fair Value Measurements at Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents 1,400 1,400 — — Equity securities: Japanese companies 937 937 — — Pooled funds (a) 9,211 — 9,211 — Debt securities: Pooled funds (b) 7,025 — 7,025 — Hedge funds (c) 5,316 — 3,139 2,177 Life insurance company general accounts 2,896 — 2,896 — Total 26,785 2,337 22,271 2,177 (a) These funds invested in listed equity securities consisting of approximately 55% Japanese listed companies and 45% foreign listed companies. (b) These funds invested in approximately 80% Japanese government bonds, 15% Japanese corporate bonds, and 5% Japanese municipal bonds. (c) These hedge funds invested in stock price index futures / options, bond futures / options, bonds and private equity funds and others. Yen (Millions) Fair Value Measurements at Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents 690 690 — — Equity securities: Japanese companies 1,208 1,208 — — Pooled funds (d) 11,695 — 11,695 — Debt securities: Pooled funds (e) 7,998 — 7,998 — Hedge funds (f) 6,741 — 4,415 2,326 Life insurance company general accounts 2,956 — 2,956 — Total 31,288 1,898 27,064 2,326 (d) These funds invested in listed equity securities consisting of approximately 50% Japanese listed companies and 50% foreign listed companies. (e) These funds invested in approximately 60% Japanese government bonds, 25% foreign government bonds, 10% Japanese corporate bonds, and 5% Japanese municipal bonds. (f) These hedge funds invested in stock price index futures / options, bond futures / options, bonds and private equity funds and others. Level 1 assets are comprised principally of listed equity securities, which are valued based on quoted market prices at the reporting date for those investments. Level 2 assets are comprised principally of pooled funds and investments in life insurance company general accounts. Pooled funds are valued at their net asset values that are calculated by the sponsors of the funds. Investments in life insurance company general accounts are valued at conversion value. Level 2 also includes certain hedge funds that are redeemable in the near term at their net asset values. Level 3 assets are comprised of hedge funds, which are valued at their net asset values that are calculated by the sponsors of the funds. Changes in the Level 3 plan assets for the years ended March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Hedge funds Hedge funds Balance at beginning of year ¥ 1,013 2,177 Net realized / unrealized gain (loss) 186 149 Purchases, issuances and settlements 978 — Transfer in and / or out of Level 3 — — Balance at end of year ¥ 2,177 2,326 Non-Japanese benefit plan asset allocation at March 31, 2014 and 2015 by asset level were as follows: Yen (Millions) Fair Value Measurements at Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents (a) 1,949 1,949 — — Equity securities: Pooled funds (b) 2,901 — 2,901 — Debt securities: Pooled funds (c) 1,687 — 1,687 — Commodities 200 — 200 — Total 6,737 1,949 4,788 — (a) Cash equivalents were primarily in short-term investment funds, which consisted of short-term money market instruments that were valued using quoted prices for similar assets and liabilities in active markets. (b) These funds invested in listed equity securities consisting of foreign equities. (c) These funds invested in international bonds. Yen (Millions) Fair Value Measurements at Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents (d) 2,493 2,493 — — Equity securities: Pooled funds (e) 2,775 — 2,775 — Debt securities: Pooled funds (f) 1,619 — 1,619 — Commodities 120 — 120 — Total 7,007 2,493 4,514 — (d) Cash equivalents were primarily in short-term investment funds, which consisted of short-term money market instruments that were valued using quoted prices for similar assets and liabilities in active markets. (e) These funds invested in listed equity securities consisting of foreign equities. (f) These funds invested in international bonds. Cash flows: Advantest expects to contribute ¥941 million and ¥116 million to its Japanese defined benefit plans and Non-Japanese benefit plans during the year ending March 31, 2016. Estimated future benefit payments: The following benefit payments, which reflect expected future service, as appropriate, are estimated as follows: Year ending March 31 Yen (Millions) Japanese Non-Japanese plans 2016 ¥ 990 248 2017 1,024 232 2018 1,270 174 2019 1,413 191 2020 1,700 453 2021 through 2025 9,565 2,653

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Mar. 31, 2015
Stockholders' Equity	(17) Stockholders’ Equity Changes in the number of shares issued and treasury stock during the years ended March 31, 2013, 2014 and 2015 were as follows: Total shares of Shares of Number of shares as of April 1, 2012 199,566,770 26,295,390 Purchase of shares — 671 Exercise of stock options — (522,297 ) Sale of shares — (76 ) Number of shares as of March 31, 2013 199,566,770 25,773,688 Purchase of shares — 1,458 Exercise of stock options — (406,318 ) Sale of shares — — Number of shares as of March 31, 2014 199,566,770 25,368,828 Purchase of shares — 29,449 Exercise of stock options — (377,903 ) Sale of shares — (80 ) Number of shares as of March 31, 2015 199,566,770 25,020,294 The Companies Act of Japan provides that an amount equal to 10% of distributions paid by the Company shall be appropriated as additional paid-in capital or a legal reserve until the total amount of the additional paid-in capital and the legal reserve equals to 25% of common stock. Certain foreign subsidiaries are also required to appropriate their earnings to legal reserves under the laws of the respective countries. Cash dividends for the years ended March 31, 2013, 2014 and 2015 represent dividends paid out during those years. The accompanying consolidated financial statements do not include any provision for a dividend of ¥10 per share, aggregating ¥1,745 million for the second-half of the year ended March 31, 2015, subsequently proposed by the Board of Directors. The amount available for future payment of dividends was determined under the Companies Act of Japan and amounted to ¥40,783 million at March 31, 2015.

Accrued Warranty Expenses

Accrued Warranty Expenses	12 Months Ended
	Mar. 31, 2015
Accrued Warranty Expenses	(18) Accrued Warranty Expenses Advantest issues contractual product warranties under which it generally guarantees the performance of products delivered and services rendered for a certain period. Changes in accrued warranty expenses for the years ended March 31, 2013, 2014 and 2015 were summarized as follows: Yen (Millions) 2013 2014 2015 Balance at beginning of year ¥ 2,129 1,889 1,589 Addition 3,172 2,319 2,592 Reduction (3,474 ) (2,667 ) (2,735 ) Translation adjustments 62 48 79 Balance at end of year ¥ 1,889 1,589 1,525

Operating Segment and Geographi

Operating Segment and Geographic Information	12 Months Ended
	Mar. 31, 2015
Operating Segment and Geographic Information	(19) Operating Segment and Geographic Information Advantest manufactures and sells semiconductor and component test system products and mechatronics-related products such as test handlers and device interfaces. Advantest also engages in research and development activities and provides maintenance and support services associated with these products. Advantest’s organizational structure consists of three reportable operating segments, which are the design, manufacturing, and sale of semiconductor and component test systems, mechatronics systems and services, support and others. These reportable operating segments are determined based on the nature of the products and the markets. Segment information is prepared on the same basis that Advantest’s management reviews financial information for operational decision making purposes. The semiconductor and component test system segment provides customers with test system products for the semiconductor industry and the electronic parts industry. Product lines provided in the semiconductor and component test system segment include test systems for SoC semiconductors for non memory semiconductor devices and test systems for memory semiconductors for memory semiconductor devices. The mechatronics system segment provides product lines such as test handlers, mechatronic-applied products, for handling semiconductor devices, device interfaces that serve as interfaces with the devices that are measured and operations related to nano-technology products. The services, support and others segment consists of comprehensive customer solutions provided in connection with the above segments, support services, equipment lease business and others. Fundamental research and development activities and headquarters functions are represented by Corporate. Reportable operating segment information during the years ended March 31, 2013, 2014 and 2015 was as follows: Yen (Millions) Semiconductor Mechatronics Services, Elimination Total As of and for the year ended March 31, 2013: Net sales to unaffiliated customers ¥ 99,719 13,107 20,077 — 132,903 Inter-segment sales 1,400 546 — (1,946 ) — Net sales 101,119 13,653 20,077 (1,946 ) 132,903 Depreciation and amortization 3,423 486 3,690 464 8,063 Operating income (loss) before stock option compensation expenses 10,956 (4,614 ) 775 (6,176 ) 941 Adjustment: Stock based compensation expense 861 Operating income 80 Expenditures for additions to long- lived assets 3,530 4,565 4,356 141 12,592 Total assets 99,168 18,242 36,065 72,040 225,515 As of and for the year ended March 31, 2014: Net sales to unaffiliated customers ¥ 72,760 14,967 24,151 — 111,878 Inter-segment sales 257 17 — (274 ) — Net sales 73,017 14,984 24,151 (274 ) 111,878 Impairment charge 12,770 725 — — 13,495 Depreciation and amortization 3,711 411 3,716 430 8,268 Operating income (loss) before stock option compensation expenses (26,724 ) (5,063 ) 3,012 (6,311 ) (35,086 ) Adjustment: Stock based compensation expense 1,283 Operating income (loss) (36,369 ) Expenditures for additions to long- lived assets 2,099 1,562 1,826 139 5,626 Total assets 80,564 19,423 38,046 91,823 229,856 As of and for the year ended March 31, 2015: Net sales to unaffiliated customers ¥ 108,230 28,347 26,752 — 163,329 Inter-segment sales 90 — — (90 ) — Net sales 108,320 28,347 26,752 (90 ) 163,329 Impairment charge — — — 211 211 Depreciation and amortization 1,817 748 2,249 245 5,059 Operating income (loss) before stock option compensation expenses 14,588 3,768 3,348 (7,085 ) 14,619 Adjustment: Stock based compensation expense — Operating income 14,619 Expenditures for additions to long- lived assets 2,051 716 1,428 51 4,246 Total assets 88,983 25,649 42,003 116,406 273,041 Adjustments to operating income (loss) in Corporate principally represent corporate general and administrative expenses and research and development expenses related to fundamental research activities that are not allocated to operating segments. Advantest uses the operating income (loss) before stock based compensation expenses for management’s analysis of business segment results. Additions to long-lived assets included in Corporate consist of purchases of software and fixed assets for general corporate use. Total assets included in Corporate consist of cash and cash equivalents, assets for general corporate use and assets used for fundamental research activities, which are not allocated to reportable segments. One customer and its related entities mainly in the semiconductor and component test system segment and the mechatronics system segment accounted for approximately 14%, 4% and 15% of total consolidated net sales for the years ended March 31, 2013, 2014 and 2015, respectively. Another customer accounted for approximately 6%, 15% and 10% for the years ended March 31, 2013, 2014 and 2015, respectively. Information as to Advantest’s net sales and property, plant and equipment in various geographical areas was as follows: Net sales to unaffiliated customers for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) 2013 2014 2015 Japan ¥ 14,045 12,221 13,120 Americas 20,583 10,720 27,695 Europe 9,061 7,276 9,076 Asia 89,214 81,661 113,438 Total ¥ 132,903 111,878 163,329 Net sales to unaffiliated customers are based on the customer’s location. Net sales indicated as Asia were generated in Taiwan, Korea and China and others in the amount of ¥35,826 million, ¥31,777 million and ¥21,611 million for the year ended March 31, 2013, ¥33,347 million, ¥30,994 million and ¥17,320 million for the year ended March 31, 2014, and ¥55,960 million, ¥28,296 million and ¥29,182 million for the year ended March 31, 2015, respectively. Substantially all net sales indicated as Americas were generated in the United States of America. Property, plant and equipment as of March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) 2013 2014 2015 Japan ¥ 27,336 24,799 23,045 Americas 2,693 2,417 2,577 Europe 2,106 2,435 2,211 Asia 9,233 10,274 10,647 Total ¥ 41,368 39,925 38,480 Property, plant and equipment are those assets located in each geographic area. Substantially all property, plant and equipment indicated as Americas were located in the United States of America. Substantially all property, plant and equipment indicated as Europe were located in Germany. Property, plant and equipment in Asia were primarily located in Korea, Taiwan, China and Singapore.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2015
Related Party Transactions	(20) Related Party Transactions Advantest sells products to and purchases raw materials from Fujitsu Limited, its 11.5% stockholder as of March 31, 2015 and its group companies (collectively, “Fujitsu”). The terms of sales are the same as those with third parties. Advantest purchases raw materials after receiving competitive bids from several suppliers. Advantest also purchases various software products for internal use, information system related services, research and development materials and services from Fujitsu. Advantest had the following transactions with Fujitsu as of and for the years ended March 31: Yen (Millions) 2013 2014 2015 Sales of products ¥ 1,128 802 1,600 Purchases of raw materials 3,757 2,800 2,726 Receivables 338 114 462 Payables 1,255 1,336 1,222 Purchases of software, hardware and others 66 282 68 Research and development expenses, computer rentals, maintenance and other expenses 1,634 1,551 863

Per Share Data

Per Share Data	12 Months Ended
	Mar. 31, 2015
Per Share Data	(21) Per Share Data The following table sets forth the computation of basic and diluted net income (loss) per share as of March 31: Yen (Millions) except per share data 2013 2014 2015 Numerator: Net income (loss) ¥ (3,821 ) (35,540 ) 12,948 Dilutive effect of exercise of convertible bonds — — (16 ) Diluted net income (loss) (3,821 ) (35,540 ) 12,932 Denominator: Basic weighted average shares of common stock outstanding 173,478,054 174,134,457 174,244,799 Dilutive effect of exercise of stock options — — 163,433 Dilutive effect of exercise of convertible bonds — — 18,126,888 Diluted weighted average shares of common stock outstanding 173,478,054 174,134,457 192,535,120 Basic net income (loss) per share ¥ (22.03 ) (204.10 ) 74.31 Diluted net income (loss) per share (22.03 ) (204.10 ) 67.16 At March 31, 2013, 2014 and 2015, Advantest had outstanding stock options convertible into 5,704,699, 7,094,339 and 4,025,677 shares of common stock, respectively, which were anti-dilutive and excluded from the calculation of diluted net income per share.

Concentrations of credit risk

Concentrations of credit risk	12 Months Ended
	Mar. 31, 2015
Concentrations of credit risk	(22) Concentrations of credit risk Advantest is exposed to credit risk in the event of default by financial institutions to cash and cash equivalents, but such risk is considered mitigated by the high credit rating of the financial institutions. At March 31, 2014 and 2015, Advantest had one foreign semiconductor customer with significant receivables. Receivables from these customers accounted for 14% and 13% of consolidated trade receivables at March 31, 2014 and 2015, respectively. Although Advantest does not expect that these customers will fail to meet their obligations, Advantest is potentially exposed to concentrations of credit risk if these customers failed to perform according to the terms of the contracts.

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Mar. 31, 2015
Commitments and Contingent Liabilities	(23) Commitments and Contingent Liabilities Advantest is involved in various claims and legal actions arising in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on Advantest’s consolidated financial position, results of operations, or cash flows. Outstanding commitments for the purchase of property, plant and equipment totaled ¥145 million and for the purchase of parts and raw materials totaled ¥3,089 million at March 31, 2015. As of March 31, 2014, Advantest had a commitment line agreement with a number of banks. The commitment line had ended in March, 2015, and Advantest had no commitment line agreement at March 31, 2015.

Description of Business and S31

Description of Business and Summary of Significant Accounting Policies and Practices (Policies)	12 Months Ended
	Mar. 31, 2015
Description of Business	(a) Description of Business The Company and its consolidated subsidiaries (collectively, “Advantest”) manufacture and sell semiconductor and component test system products and mechatronics-related products such as test handlers and device interfaces. Advantest also engages in research and development activities and provides maintenance and support services associated with these products. Description of the business by segment is as follows: The semiconductor and component test system segment provides customers with test system products for the semiconductor industry and the electronic parts industry. Product lines provided in the semiconductor and component test system segment include test systems for SoC (“System-on-a-Chip”) semiconductors for non memory semiconductor devices and test systems for memory semiconductors for memory semiconductor devices. The mechatronics system segment provides product lines such as test handlers, mechatronic-applied products for handling semiconductor devices, device interfaces that serve as interfaces with the devices that are measured and operations related to nano-technology products. The services, support and others segment consists of comprehensive customer solutions provided in connection with the above segments, support services, equipment lease business and others.
Principles of Consolidation	(b) Principles of Consolidation Advantest’s consolidated financial statements include financial statements of the Company and its subsidiaries, all of which are wholly-owned. Investment in an affiliated company over which Advantest has the ability to exercise significant influence, but does not hold a controlling financial interest, is accounted for by the equity method. All significant intercompany balances and transactions have been eliminated in consolidation.
Cash Equivalents	(c) Cash Equivalents Cash equivalents consist of deposits and certificates of deposit with an original maturity of three months or less from the date of purchase. Advantest considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents.
Allowance for Doubtful Accounts	(d) Allowance for Doubtful Accounts Advantest recognizes an allowance for doubtful accounts to ensure that trade receivables are not overstated due to uncollectability, which represents Advantest’s best estimate of the amount of probable credit losses in Advantest’s existing trade receivables. An allowance for doubtful accounts is provided at an amount calculated based on historical write off experience and a specific allowance for estimated amounts considered to be uncollectable after reviewing individual factors such as the customer’s current financial position, significant changes in the semiconductor industry, other information that is publicly available and the customer’s credit worthiness.
Inventories	(e) Inventories Inventories are stated at the lower of cost or market. Cost is determined using the average cost method.
Investment Securities	(f) Investment Securities Investment securities consist of marketable and non-marketable equity securities. Fair value is determined based on quoted market prices, projected discounted cash flow or other valuation techniques as appropriate. Marketable Equity Securities Advantest classifies its marketable equity securities as available-for-sale. Available-for-sale securities are recorded at fair value. Unrealized gains and losses, net of the related tax effect, on available-for-sale securities are excluded from earnings and are reported as a component of accumulated other comprehensive income (loss) until realized. A decline in the fair value of any available-for-sale security below cost that is deemed to be other than temporary results in an impairment loss. The impairment loss is charged to earnings and a new cost basis for the security is established. Dividend and interest income are recognized when earned. On a periodic basis, Advantest evaluates the available-for-sale securities for possible impairment. Factors considered in assessing whether an indication of other than temporary impairment exists include: the degree of change in ratio of market prices per share to book value per share at the date of evaluation compared to the acquisition date, the financial condition and prospects of each investee company, industry conditions in which the investee company operates, the period of time the fair value of an available-for-sale security has been below the cost basis of the investment and other relevant factors. Advantest generally has the intention and ability to retain available-for-sale securities which it determines that their impairment is not other than temporary for a period of time sufficient to allow for any anticipated recovery in market value. The impairment to be recognized is measured based on the amount by which the carrying amount of the investment exceeds the fair value of the investment. The cost of a security sold or the amount reclassified out of accumulated other comprehensive income (loss) into earnings is determined by the average cost method. Non-marketable Equity Securities Non-marketable equity securities are carried at cost. On a periodic basis, Advantest evaluates these investments for possible impairment. Non-marketable equity securities that have impairment indicators were evaluated to determine whether the investments were impaired and the impairment, if any, is other than temporary. If the impairment is other than temporary, Advantest recognizes an impairment loss to reduce the carrying amount to the fair value and a new cost basis for the security is established.
Derivative Financial Instruments	(g) Derivative Financial Instruments All derivative instruments in the consolidated balance sheets are stated at fair value. The accounting for changes in the fair value (that are, gains or losses) of a derivative instrument depends on the objective for holding such instrument and whether it meets the criteria for designation as a cash flow hedge or a fair value hedge. If certain conditions are met, entities may elect to designate a derivative instrument as a hedge of exposures to changes in fair values, cash flows, or foreign currencies. If the hedged exposure is a fair value exposure, the gain or loss on the derivative instrument is recognized in earnings in the period of change together with the offsetting loss or gain on the hedged item attributable to the risk being hedged. If the hedged exposure is a cash flow exposure, the effective portion of the gain or loss on the derivative instrument is reported initially as a component of other comprehensive income (loss) and subsequently reclassified into earnings when the forecasted transaction affects earnings. Any amounts excluded from the assessment of hedge effectiveness as well as the ineffective portion of the gain or loss are reported in earnings immediately. If the derivative instrument is not designated as a hedge, the gain or loss is recognized in earnings in the period of change.
Property, Plant and Equipment	(h) Property, Plant and Equipment Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is computed principally using the straight-line method over estimated useful lives of the assets. The depreciation period for major assets ranges from 15 years to 50 years for buildings, 4 years to 10 years for machinery and equipment, and 2 years to 5 years for tools, furniture and fixtures.
Goodwill and Intangible Assets	(i) Goodwill and Intangible Assets Goodwill and intangible assets with indefinite useful lives are not amortized but are tested for impairment at least annually. Intangible assets with definite useful lives are amortized on a straight-line basis over their respective estimated useful lives and reviewed for impairment. Business combinations are accounted for using the acquisition method. Advantest allocates the purchase price to the assets acquired and liabilities assumed based on the estimated fair values at the date of acquisition, including intangible assets that can be identified. The purchase price in excess of the fair value of the net assets is recorded as goodwill. Acquisition costs are expensed as incurred. Intangible assets with definite useful lives are amortized on a straight-line basis over the estimated useful lives. The estimated useful lives of software are generally from 3 years to 5 years, customer relationships and developed technologies are 7 years and 4 years, respectively.
Impairment of Long-Lived Assets	(j) Impairment of Long-Lived Assets Advantest reviews impairment of long-lived assets including identifiable intangibles with definite useful lives whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In such circumstances, if the carrying value of the asset is less than the estimated undiscounted cash flows expected to be generated by the asset or asset group, Advantest recognizes an impairment loss. The impairment loss recognized is the amount by which the carrying amount of the asset or asset group exceeds the fair value.
Accrued Warranty Expenses	(k) Accrued Warranty Expenses Advantest’s products are generally subject to warranty, and Advantest provides an allowance for such estimated costs when product revenue is recognized. To provide for future repairs during warranty periods, estimated repair expenses over the warranty period are accrued based on the historical ratio of actual repair expenses to corresponding sales, and any facts and circumstances that occurred.
Convertible Bonds	(l) Convertible Bonds The ¥30,000 million zero coupon convertible bonds due 2019 (bonds with stock acquisition rights), which were issued in March 2014 contain embedded features such as conversion option. These embedded features have not been bifurcated for accounting purposes.
Accrued Pension and Severance Costs	(m) Accrued Pension and Severance Costs The Company and certain of its subsidiaries have retirement and severance defined benefit plans covering substantially all of their employees. Prior service benefit and cost, and actuarial gains and losses are recognized in accumulated other comprehensive income (loss) and are amortized using the straight-line method over the average remaining service period of active employees. The funded status, which is the difference between the fair value of plan assets and the projected benefit obligations, of pension plans is recognized in the consolidated balance sheet, with a corresponding adjustment to accumulated other comprehensive income (loss), net of tax. The adjustment to accumulated other comprehensive income (loss) represents the unrecognized actuarial loss and unrecognized prior service cost. These amounts will be subsequently recognized as net periodic benefit cost pursuant to Advantest’s accounting policy for amortizing such amounts.
Revenue Recognition	(n) Revenue Recognition General Advantest recognizes revenue when there is persuasive evidence of an arrangement, delivery has occurred or the services have been rendered, the sales price is fixed or determinable and collection of the related receivable is reasonably assured. Sales of Products Sales of products which require installation are recognized when the related installation is completed and other sales recognition criteria are met since the installation is essential to the functionality of the equipment. When customer acceptance is uncertain, revenue is deferred until customer acceptance has been received. When the final payment is subject to customer acceptance, a portion of revenue for the final payment is deferred until such acceptance is received. Sales of products and components which do not require installation service by Advantest is recognized upon shipment if the terms of the sale are free on board (FOB) shipping point or upon delivery if the terms are FOB destination which coincide with the passage of title and risk of loss. Long-term Service Contracts Revenue from fixed-price, long-term service contracts is recognized on the straight-line basis over the contract term. Leasing Income Revenue from operating leases is primarily recognized on the straight-line basis over the lease term. Multiple Deliverables Advantest’s revenue recognition policies provide that, when a sales arrangement contains multiple elements, such as hardware and software products and services, Advantest allocates revenue to each element based on a selling price hierarchy and recognizes revenue when the criteria for revenue recognition have been met for each element. The selling price for a deliverable is based on its vendor specific objective evidence (“VSOE”), if available, third party evidence (“TPE”) if VSOE is not available, or estimated selling price if neither VSOE nor TPE is available.
Shipping and Handling Costs	(o) Shipping and Handling Costs Shipping and handling costs totaled ¥1,564 million, ¥1,591 million and ¥1,884 million for the years ended March 31, 2013, 2014 and 2015, respectively, and are included in selling, general and administrative expenses in the consolidated statements of operations.
Research and Development Expenses	(p) Research and Development Expenses Research and development costs are expensed as incurred.
Advertising Costs	(q) Advertising Costs Advertising costs totaled ¥497 million, ¥341 million and ¥241 million for the years ended March 31, 2013, 2014 and 2015, respectively, and are expensed as incurred.
Stock-Based Compensation	(r) Stock-Based Compensation Advantest applies the fair-valued-based method of accounting for stock-based compensation and recognizes stock-based compensation expense in the consolidated statements of operations. The cost of employee services received in exchange for an award of equity instruments is measured based on the grant-date fair value of the stock options granted to employees. The cost is recognized on the straight line basis over the period during which an employee is required to provide service in exchange for the award. The Black Scholes pricing model is used to estimate the value of stock options. Expected dividend yield is determined by the Company’s dividend ratio of the past and other associated factors. Risk free interest rate is determined by Japanese government bond yield for the period corresponding to expected life. Expected volatility is determined by historical volatility and trend of the Company’s share prices, and other associated factors. Expected life is determined by the Company’s option exercise history, post vesting employment termination behavior for similar grants, and other pertinent factors.
Income Taxes	(s) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss carryforwards and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Advantest records a valuation allowance to reduce the deferred tax assets to the amount that is more likely than not to be realized. Advantest establishes reserves for uncertain tax positions when it is more likely than not, based on technical merits, that the tax positions will be sustained upon examination by the tax authorities. Benefits from tax positions that meet the more-likely-than-not recognition threshold are measured at the largest amount of benefit that is greater than 50 percent likelihood of being realized upon settlement. Advantest recognizes interest and penalty accruals related to unrecognized tax benefits in income taxes in the consolidated statements of operations.
Net Income (Loss) per Share	(t) Net Income (Loss) per Share Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares outstanding during the year. Diluted net income per share reflects the maximum possible dilution from conversion, exercise, or contingent issuance of securities. All potentially dilutive securities are excluded from the calculation in a situation where there is a net loss attributable to Advantest’s stockholders.
Foreign Financial Statements	(u) Foreign Financial Statements The financial statements of foreign operations whose functional currency is a local currency are translated into Japanese Yen. Assets and liabilities are translated at the period-end exchange rates and revenues and expenses are translated at the average exchange rate for the period. Resulting translation adjustments are shown as a component of other comprehensive income (loss). The financial statements of foreign operations whose functional currency is Japanese Yen are remeasured into Japanese Yen. All exchange gains and losses from remeasurement of monetary assets and liabilities denominated in the local currency are included in other income (expense) for the period in which the remeasurement is made.
Foreign Currency Transactions	(v) Foreign Currency Transactions Assets and liabilities denominated in foreign currencies at the balance sheet date are translated by using the applicable current rate prevailing at that date. All revenue and expenses associated with foreign currencies are translated by using the rate of exchange prevailing when such transactions occur. Those gains (losses) are included in other income (expense) in the accompanying consolidated statements of operations. Foreign exchange gains (losses) were (¥1,427) million, (¥655) million and ¥3,205 million for the years ended March 31, 2013, 2014 and 2015, respectively.
Use of Estimates	(w) Use of Estimates Management of Advantest has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods to prepare these consolidated financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). Significant items subject to such estimates and assumptions include valuation of trade receivables, inventories, goodwill, long-lived assets and deferred tax assets, various accruals such as accrued warranty expenses, and assets and obligations related to employees retirement and severance plans. Actual results could differ from those estimates.
New Accounting Standards	(x) New Accounting Standards In May 2014, the FASB issued the accounting standard for revenue from contracts with customers. This standard supersedes virtually all existing revenue recognition requirements under U.S. GAAP and requires an entity to apply the five steps to recognize revenue from contracts with customers unless the contracts are in the scope of other U.S. GAAP requirements. Additionally, an entity should disclose quantitatively and qualitatively sufficient information including contract with customers, significant judgments, and assets recognized from the costs to obtain or fulfill a contract. The entity should apply the amendments in this standard using one of the following two methods; retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying this standard recognized at the date of the initial application. The standard is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The standard is required to be adopted by Advantest in the first quarter beginning April 1, 2017. Advantest is currently evaluating the effect that this adoption will have on its consolidated results of operations and financial condition.
Reclassifications	(y) Reclassifications Certain reclassifications have been made to the prior years’ consolidated financial statements to conform to the current year presentation.

Trade Receivables (Tables)

Trade Receivables (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Trade Receivables	Trade receivables at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Notes ¥ 1,448 1,078 Accounts 19,084 23,975 20,532 25,053 Less allowance for doubtful accounts 128 93 ¥ 20,404 24,960

Allowance for Doubtful Accoun33

Allowance for Doubtful Accounts (Tables)	12 Months Ended
	Mar. 31, 2015
Changes in Allowance for Doubtful Accounts	Changes in the allowance for doubtful accounts for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) 2013 2014 2015 Balance at beginning of year ¥ 75 54 128 Provision for (reversal of) allowance (13 ) 74 (35 ) Amounts written off (8 ) 0 — Balance at end of year ¥ 54 128 93

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Inventories	Inventories at March 31, 2014 and 2015 were composed of the following: Yen (Millions) 2014 2015 Finished goods ¥ 6,509 12,287 Work in process 11,467 12,999 Raw materials and supplies 12,224 11,924 ¥ 30,200 37,210

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Property, Plant and Equipment	Property, plant and equipment at March 31, 2014 and 2015 were composed of the following: Yen (Millions) 2014 2015 Land ¥ 14,822 14,788 Buildings 31,304 32,392 Machinery and equipment 22,088 21,663 Tools, furniture and fixtures 15,444 15,065 Construction in progress 1,099 139 84,757 84,047 Less accumulated depreciation 44,832 45,567 ¥ 39,925 38,480

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2015
Components of Intangible Assets Excluding Goodwill	The components of intangible assets excluding goodwill at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Gross carrying Accumulated Gross carrying Accumulated Intangible assets subject to amortization: Software ¥ 1,623 852 ¥ 2,185 1,128 Customer relationships 1,184 482 1,382 768 Developed technologies — — 901 225 Other 640 336 981 368 3,447 1,670 5,449 2,489 Intangible assets not subject to amortization: In-process technologies 1,544 — 901 — Other 224 — 224 — 1,768 — 1,125 — Intangible assets: Balance at end of year ¥ 5,215 1,670 ¥ 6,574 2,489
Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the years ended March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 Semiconductor Mechatronics Services, Total Balance at beginning of year ¥ 24,980 — 16,690 41,670 Acquisition of subsidiary — — 1,252 1,252 Translation adjustments 2,295 — 1,629 3,924 Balance at end of year 27,275 — 19,571 46,846 Yen (Millions) 2015 Semiconductor Mechatronics Services, Total Balance at beginning of year ¥ 27,275 — 19,571 46,846 Translation adjustments 4,464 — 3,280 7,744 Balance at end of year 31,739 — 22,851 54,590

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Acquisition Cost, Gross Unrealized Gains, Gross Unrealized Losses and Fair Value of Available-for-Sale Securities	The acquisition cost, gross unrealized gains, gross unrealized losses and fair value at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 Acquisition Gross Gross Fair value Noncurrent: Available-for-sale: Equity securities ¥ 2,055 1,244 27 3,272 Yen (Millions) 2015 Acquisition Gross Gross Fair value Noncurrent: Available-for-sale: Equity securities ¥ 987 786 — 1,773
Schedule of Individual Securities Have Been in Continuous Unrealized Loss Position	Gross unrealized losses on available-for-sale securities and the fair value of the related securities, aggregated by length of time that individual securities have been in a continuous unrealized loss position, at March 31, 2014 and 2015, were as follows: Yen (Millions) 2014 Less than 12 months 12 months or longer Fair Gross unrealized losses Fair Gross unrealized losses Noncurrent: Available-for-sale: Equity securities ¥ 289 27 — — Yen (Millions) 2015 Less than 12 months 12 months or longer Fair Gross unrealized losses Fair Gross unrealized losses Noncurrent: Available-for-sale: Equity securities ¥ — — — —

Derivative Financial Instrume38

Derivative Financial Instruments (Tables)	12 Months Ended
	Mar. 31, 2015
Derivatives Not Designated as Hedging Instruments
Effect of Derivative Instrument on Consolidated Statements of Operations	The effects of derivatives not designated as hedging instruments on the consolidated statements of operations for the years ended March 31, 2013, 2014 and 2015 were as follows: Location of gain (loss) recognized Yen (Millions) Amount of gain (loss) recognized in income on derivatives 2013 2014 2015 Foreign exchange contracts Other income (expense) ¥ (96 ) 96 19

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Mar. 31, 2015
Carrying Amounts and Estimated Fair Values of Financial Instruments	The following table presents the carrying amounts and estimated fair values of Advantest’s financial instruments at March 31, 2014 and 2015. Fair value estimates are made at a specific point in time based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Yen (Millions) 2014 2015 Carrying Fair value Carrying Fair value Financial assets: Investment securities Available-for-sale securities ¥ 3,272 3,272 ¥ 1,773 1,773 Financial liabilities: Corporate bonds (Including current portion) 25,000 24,975 25,000 25,024 Convertible bonds 30,149 31,518 30,119 33,555
Carrying Amount of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis by Level	As of March 31, 2014 and 2015, carrying amounts of assets and liabilities that were measured at fair value on a recurring basis by level were as follows: Yen (Millions) Fair Value Measurements at March 31, 2014 Total Quoted Significant Significant Unobservable Inputs Assets Available-for-sale equity securities ¥ 3,272 3,272 — — Total assets measured at fair value 3,272 3,272 — — Yen (Millions) Fair Value Measurements at March 31, 2015 Total Quoted Significant Other Observable Significant Assets Available-for-sale equity securities ¥ 1,773 1,773 — — Total assets measured at fair value 1,773 1,773 — —
Carrying Amount of Financial Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis by Level	As of March 31, 2014 and 2015, carrying amounts of assets and liabilities, which were measured at fair value on a nonrecurring basis by level during the years ended March 31, 2014 and 2015, were as follows: Yen (Millions) Fair Value Measurements at March 31, 2014 Total gains Total Quoted Significant Significant (Level 3) Assets Property, plant and equipment ¥ — — — — (1,596 ) Intangible assets — — — — (11,899 ) Total assets measured at fair value — — — — (13,495 ) Yen (Millions) Fair Value Measurements at March 31, 2015 Total gains Total Quoted Significant Significant (Level 3) Assets Assets held for sale ¥ 122 — — 122 (211 ) Total assets measured at fair value 122 — — 122 (211 )

Leases-Lessor (Tables)

Leases-Lessor (Tables)	12 Months Ended
	Mar. 31, 2015
Gross Amount of Machinery and Equipment and Related accumulated Depreciation Under Operating Leases	The gross amount of machinery and equipment and the related accumulated depreciation under operating leases as of March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Machinery and equipment ¥ 8,354 6,789 Less accumulated depreciation 6,661 5,796 ¥ 1,693 993
Future Minimum Lease Income Under Noncancelable Operating Leases	Future minimum lease income under noncancelable operating leases as of March 31, 2015 is as follows: Year ending March 31 Yen (Millions) 2016 ¥ 425 2017 65 2018 0 2019 — 2020 — Thereafter — Total minimum lease income ¥ 490

Leases-Lessee (Tables)

Leases-Lessee (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Future Minimum Lease Payments	Future minimum lease payments under noncancelable operating leases (with initial or remaining lease terms in excess of one year) as of March 31, 2015 are as follows: Year ending March 31 Yen (Millions) 2016 ¥ 1,147 2017 945 2018 856 2019 719 2020 635 Thereafter 1,552 5,854 Less sublease income to be received in the future under noncancelable subleases 382 Net minimum lease payments ¥ 5,472

Corporate Bonds and Convertib42

Corporate Bonds and Convertible Bonds (Tables)	12 Months Ended
	Mar. 31, 2015
Carrying Values of Corporate Bonds and Convertible Bonds	The carrying values of corporate bonds and convertible bonds at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Unsecured 0.416% bonds, due May 25, 2015 ¥ 10,000 10,000 Unsecured 0.606% bonds, due May 25, 2017 ¥ 15,000 15,000 Corporate bonds ¥ 25,000 25,000 Unsecured zero coupon convertible bonds, due March 14, 2019 ¥ 30,000 30,000 Add unamortized premium ¥ 149 119 Convertible bonds ¥ 30,149 30,119
Aggregate Amounts of Maturities for Corporate Bonds and Convertible Bonds	The combined aggregate amounts of maturities for corporate bonds and convertible bonds as of March 31, 2015, by year payable, were as follows: Year ending March 31 Yen (Millions) 2016 10,000 2017 — 2018 15,000 2019 30,000 Thereafter — Total ¥ 55,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2015
Components of Income Before Income Taxes and Equity	The components of income (loss) before income taxes and equity in earnings (loss) of affiliated company and provision (benefit) for income taxes as shown in the consolidated statements of operations were as follows: Yen (Millions) 2013 2014 2015 Income (loss) before income taxes and equity in earnings (loss) of affiliated company: The Company and domestic subsidiaries ¥ (16,721 ) (29,581 ) (4,516 ) Foreign subsidiaries 15,428 (5,920 ) 23,375 ¥ (1,293 ) (35,501 ) 18,859
Components of Provision (Benefit)	Yen (Millions) 2013 2014 2015 Provision (benefit) for income taxes: Current: The Company and domestic subsidiaries ¥ 411 248 343 Foreign subsidiaries 1,243 2,027 2,521 Deferred: The Company and domestic subsidiaries (272 ) 545 (60 ) Foreign subsidiaries 1,111 (2,759 ) 3,107 ¥ 2,493 61 5,911
Reconciliation of Statutory and Effective Income Tax Rate	A reconciliation of the Japanese statutory income tax rate and the effective income tax rate as a percentage of income before income taxes was as follows: 2013 2014 2015 Statutory rates for expense (benefit) (37.8 )% (37.7 )% 35.4 % Effects on income taxes resulting from: Earnings of foreign subsidiaries taxed at different rates from the statutory rate in Japan (319.8 ) 8.6 (19.4 ) Tax credits (176.5 ) 15.8 9.4 Expenses not deductible for tax purposes 11.3 0.5 4.3 Expiration of stock options 16.6 0.1 0.1 Undistributed earnings of foreign subsidiaries (6.0 ) 0.2 (0.4 ) Change in valuation allowance 704.3 10.5 (29.0 ) Effect of enacted changes in tax laws and rates on Japanese tax — 3.7 28.9 Other, net 0.7 (1.5 ) 2.0 192.8 % 0.2 % 31.3 %
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at March 31, 2014 and 2015 were presented below. Yen (Millions) 2014 2015 Deferred tax assets: Inventories ¥ 3,708 3,090 Accrued warranty expenses 474 497 Accrued pension and severance costs 9,455 10,817 Accrued expenses 1,001 1,823 Research and development expenses capitalized for tax purposes 2,381 2,554 Operating loss carryforwards 49,097 40,378 Property, plant and equipment 3,614 2,906 Tax credits 2,368 522 Other 1,924 2,531 Total gross deferred tax assets 74,022 65,118 Less valuation allowance (62,834 ) (55,522 ) Net deferred tax assets 11,188 9,596 Deferred tax liabilities: Intangible assets (567 ) (420 ) Net unrealized gains on marketable securities (316 ) (143 ) Undistributed earnings of foreign subsidiaries (769 ) (686 ) Other (157 ) (157 ) Total gross deferred tax liabilities (1,809 ) (1,406 ) Net deferred tax assets (liabilities) ¥ 9,379 8,190
Schedule of Changes in Valuation Allowance	The changes in valuation allowance for the years ended March 31 were as follows: Yen (Millions) 2013 2014 2015 Balance at beginning of year ¥ 50,188 59,072 62,834 Additions 8,884 3,762 — Reductions — — 7,312 Balance at end of year ¥ 59,072 62,834 55,522
Unrecognized Tax Benefits	Unrecognized tax benefits for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) 2013 2014 2015 Balance at beginning of year ¥ 1,484 1,418 1,352 Increase for tax positions of previous years 84 84 (9 ) Increase for tax positions of current year 0 0 28 Settlements (58 ) 0 0 Lapse of the applicable statute of limitations (248 ) (274 ) (246 ) Translation adjustments 156 124 160 Balance at end of year 1,418 1,352 1,285

Other Comprehensive Income (L44

Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Accumulated Other Comprehensive Income (Loss)	The accumulated balances for each classification of other comprehensive income (loss), net of tax, for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) Foreign Net unrealized Pension Accumulated Balance at March 31, 2012 ¥ (13,316 ) 1,375 (10,633 ) (22,574 ) Change during the year 17,250 165 (2,251 ) 15,164 Reclassification adjustments — 9 472 481 17,250 174 (1,779 ) 15,645 Balance at March 31, 2013 ¥ 3,934 1,549 (12,412 ) (6,929 ) Change during the year 12,555 260 (603 ) 12,212 Reclassification adjustments — (902 ) 945 43 12,555 (642 ) 342 12,255 Balance at March 31, 2014 ¥ 16,489 907 (12,070 ) 5,326 Change during the year 17,474 229 (5,095 ) 12,608 Reclassification adjustments — (495 ) 948 453 17,474 (266 ) (4,147 ) 13,061 Balance at March 31, 2015 ¥ 33,963 641 (16,217 ) 18,387
Schedule of Comprehensive Income (Loss)	The related tax effects allocated to each component of other comprehensive income (loss) for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) Before-tax Tax (expense) Net-of-tax Year ended March 31, 2013: Foreign currency translation adjustments ¥ 17,250 — 17,250 Net unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the year 321 (156 ) 165 Less reclassification adjustments for net gains (losses) realized in earnings (1 ) 10 9 Net unrealized gains (losses) 320 (146 ) 174 Pension related adjustment (1,908 ) 129 (1,779 ) Other comprehensive income (loss) ¥ 15,662 (17 ) 15,645 Year ended March 31, 2014: Foreign currency translation adjustments ¥ 12,555 — 12,555 Net unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the year 361 (101 ) 260 Less reclassification adjustments for net gains (losses) realized in earnings (1,396 ) 494 (902 ) Net unrealized gains (losses) (1,035 ) 393 (642 ) Pension related adjustment 165 177 342 Other comprehensive income (loss) ¥ 11,685 570 12,255 Year ended March 31, 2015: Foreign currency translation adjustments ¥ 17,474 — 17,474 Net unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the year 282 (53 ) 229 Less reclassification adjustments for net gains (losses) realized in earnings (750 ) 255 (495 ) Net unrealized gains (losses) (468 ) 202 (266 ) Pension related adjustment (5,995 ) 1,848 (4,147 ) Other comprehensive income (loss) ¥ 11,011 2,050 13,061
Reclassification Out of Accumulated Other Comprehensive Income (Loss)	Reclassifications out of accumulated other comprehensive income (loss) for the year ended March 31, 2014 and 2015 were as follow: Yen (Millions) Amount reclassified from accumulated other comprehensive income (loss)*(1) Year ended March 31, Year ended March 31, Affected line items in consolidated Unrealized gains and losses on investment securities ¥ (1,396 ) (750 ) Other income (expense): Other, net 494 255 Income taxes (902 ) (495 ) Net income (loss) Pension liability adjustments Amortization of actuarial loss 1,264 1,276 (2) Amortization of prior service cost (168 ) (168 ) (2) (151 ) (160 ) Income taxes 945 948 Net income Total amount reclassified, net of tax ¥ 43 453 (1) Amounts in parentheses indicate a gain in the consolidated statements of operations. (2) The accumulated other comprehensive income components are included in the computation of net periodic pension cost (see note 16 for additional details).

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Stock Option Activity	Stock option activity during the years ended March 31, 2013, 2014 and 2015 was as follows: 2013 2014 2015 Number of shares Weighted Number of shares Weighted Number of shares Weighted Outstanding at beginning of year 4,888,206 ¥ 1,616 5,704,699 ¥ 1,418 7,094,339 ¥ 1,523 Granted 2,521,000 1,207 2,763,000 1,669 — — Exercised (522,297 ) 880 (406,318 ) 1,237 (377,903 ) 1,202 Expired (592,354 ) 2,590 (669,605 ) 2,056 (620,460 ) 1,619 Forfeited (589,856 ) 1,461 (297,437 ) 2,090 (319,907 ) 2,033 Outstanding at end of year 5,704,699 1,418 7,094,339 1,523 5,776,069 1,536 Exercisable at end of year 3,222,699 ¥ 1,580 4,442,339 ¥ 1,437 5,776,069 ¥ 1,536
Schedule of Weighted Average Fair Value Per Share for Stock Options Granted	These figures were calculated based on the Black Scholes option pricing model by using the following weighted average estimates: 2013 2014 2015 Expected dividend yield 1.1% 1.1% — % Risk free interest rate 0.1% 0.2% — % Volatility 50.7% 44.7% — % Expected life 3.9 years 2.8 years — years
Schedule of Outstanding Stock Options	At March 31, 2015, all of the outstanding stock options were as follows: Outstanding Exercisable Exercise price Number of Weighted Weighted Number of Weighted Weighted ¥1,048 - ¥1,668 3,008,990 1,345 1.6 years 3,008,990 1,345 1.6 years ¥1,669 - ¥3,836 2,767,079 1,744 2.7 years 2,767,079 1,744 2.7 years 5,776,069 1,536 2.1 years 5,776,069 1,536 2.1 years

Accrued Pension and Severance46

Accrued Pension and Severance Costs (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Information about Retirement and Severance Plans	Information about the retirement and severance plans of Advantest for the years ended March 31 was as follows: Yen (Millions) 2013 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Components of net periodic benefit cost: Service cost ¥ 1,487 345 1,735 377 1,776 462 Interest cost 689 348 565 448 604 527 Expected return on plan assets (299 ) (267 ) (464 ) (331 ) (670 ) (400 ) Amortization of unrecognized: Net actuarial (gain) or loss 790 241 919 345 898 378 Prior service (benefit) cost (168 ) — (168 ) — (168 ) — Net periodic benefit cost ¥ 2,499 667 2,587 839 2,440 967
Schedule of Benefit Obligation, Fair Value of Plan Assets and Funded Status of Plan	The following table sets forth the plans’ benefit obligation, fair value of plan assets, funded status at March 31, 2014 and 2015. Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Change in benefit obligation: Balance at beginning of year ¥ 43,589 11,932 46,632 15,619 Service cost 1,735 377 1,776 462 Interest cost 565 448 604 527 Actuarial (gain) or loss 1,451 724 3,098 7,429 Plan participants’ contributions — 126 — 140 Benefits paid (708 ) (90 ) (820 ) (87 ) Translation adjustments — 2,102 — (1,690 ) Balance at end of year 46,632 15,619 51,290 22,400 Change in plan assets: Balance at beginning of year 23,207 5,436 26,785 6,737 Employer contributions 1,868 40 1,448 167 Plan participants’ contributions — 126 — 140 Actual return or (loss) on plan assets 2,244 271 3,669 643 Benefits paid (534 ) (90 ) (614 ) (87 ) Translation adjustments — 954 — (593 ) Balance at end of year 26,785 6,737 31,288 7,007 Funded status ¥ (19,847 ) (8,882 ) (20,002 ) (15,393 )
Schedule of Amounts Recognized in Consolidated Balance Sheets	Amounts recognized in the consolidated balance sheets at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Accrued expenses ¥ (157 ) (57 ) (275 ) (86 ) Accrued pension and severance costs (19,690 ) (8,825 ) (19,727 ) (15,307 ) (19,847 ) (8,882 ) (20,002 ) (15,393 )
Schedule of Pension Related Adjustments (Before Tax) Recognized in Accumulated Other Comprehensive Income (Loss)	Pension related adjustments (before tax) recognized in accumulated other comprehensive income (loss) at March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Actuarial loss ¥ (10,270 ) (4,436 ) (9,470 ) (11,062 ) Prior service benefit 1,005 — 837 — (9,265 ) (4,436 ) (8,633 ) (11,062 )
Schedule of Changes in Pension Related Adjustments (Before Tax) Recognized in Other Comprehensive Income (Loss)	Changes in pension related adjustments (before tax) recognized in other comprehensive income (loss) for the year ended March 31, 2014 and 2015 were summarized as follows: Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Current year actuarial gain (loss) ¥ 328 (797 ) (99 ) (7,172 ) Amortization of actuarial gain 919 345 898 378 Amortization of prior service benefit and other (168 ) — (168 ) — Translation adjustments — (462 ) — 168 1,079 (914 ) 631 (6,626 )
Schedule of Estimated Prior Service Cost and Actuarial Loss for Defined Benefit Pension Plans	The estimated prior service cost and actuarial loss for the defined benefit pension plans that will be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost over the next year are summarized as follow: Yen (Millions) Japanese Plans Non-Japanese plans Actuarial loss ¥ 904 1,034 Prior service benefit (168 ) — 736 1,034
Schedule of Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets	Pension plans with accumulated benefit obligations in excess of plan assets at March 31, 2014 and 2015 were summarized as follows: Yen (Millions) 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Projected benefit obligation ¥ 46,632 15,619 51,290 22,400 Accumulated benefit obligation 45,693 13,454 50,292 18,878 Fair value of plan assets 26,785 6,737 31,288 7,007
Schedule of Weighted-Average Assumptions Used to Determine Benefit Obligations	Weighted-average assumptions used to determine benefit obligations as of March 31: 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Discount rate 1.3 % 3.4 % 1.0 % 1.6 % Rate of compensation increase 2.6 % 2.8 % 2.7 % 2.5 %
Schedule of Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost	Weighted-average assumptions used to determine net periodic benefit cost for the years ended March 31: 2013 2014 2015 Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Japanese plans Non-Japanese plans Discount rate 1.8 % 3.7 % 1.3 % 3.5 % 1.3 % 3.4 % Expected long-term rate of return on plan assets 1.5 % 5.7 % 2.0 % 5.9 % 2.5 % 6.0 % Rate of compensation increase 3.0 % 2.8 % 3.0 % 2.6 % 2.6 % 2.8 %
Schedule of Weighted-Average Asset Allocation of Domestic Benefit Plans	Japanese benefit plans’ weighted-average asset allocation at March 31, 2014 and 2015 by asset category were as follows: 2014 2015 Target Equity securities 37.9 % 41.2 % 33.0 % Debt securities 26.2 25.6 22.0 Cash 5.2 2.2 2.0 Life insurance company general accounts 10.8 9.4 13.0 Other 19.9 21.6 30.0 100.0 % 100.0 % 100.0 % Non-Japanese benefit plans’ weighted-average asset allocation at March 31, 2014 and 2015 by asset category were as follows: 2014 2015 Target Equity securities 43.1 % 39.6 % 40.0 % Debt securities 25.0 23.1 23.0 Cash 28.9 35.6 35.0 Other 3.0 1.7 2.0 100.0 % 100.0 % 100.0 %
Schedule of Changes in Level 3 Plan Assets	Changes in the Level 3 plan assets for the years ended March 31, 2014 and 2015 were as follows: Yen (Millions) 2014 2015 Hedge funds Hedge funds Balance at beginning of year ¥ 1,013 2,177 Net realized / unrealized gain (loss) 186 149 Purchases, issuances and settlements 978 — Transfer in and / or out of Level 3 — — Balance at end of year ¥ 2,177 2,326
Schedule of Estimated Future Benefit Payments	The following benefit payments, which reflect expected future service, as appropriate, are estimated as follows: Year ending March 31 Yen (Millions) Japanese Non-Japanese plans 2016 ¥ 990 248 2017 1,024 232 2018 1,270 174 2019 1,413 191 2020 1,700 453 2021 through 2025 9,565 2,653
Japanese Plans
Schedule of Fair Value of Plan Assets Measured with Levels of Inputs	Japanese benefit plans’ asset allocation at March 31, 2014 and 2015 by asset level were as follows: Yen (Millions) Fair Value Measurements at Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents 1,400 1,400 — — Equity securities: Japanese companies 937 937 — — Pooled funds (a) 9,211 — 9,211 — Debt securities: Pooled funds (b) 7,025 — 7,025 — Hedge funds (c) 5,316 — 3,139 2,177 Life insurance company general accounts 2,896 — 2,896 — Total 26,785 2,337 22,271 2,177 (a) These funds invested in listed equity securities consisting of approximately 55% Japanese listed companies and 45% foreign listed companies. (b) These funds invested in approximately 80% Japanese government bonds, 15% Japanese corporate bonds, and 5% Japanese municipal bonds. (c) These hedge funds invested in stock price index futures / options, bond futures / options, bonds and private equity funds and others. Yen (Millions) Fair Value Measurements at Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents 690 690 — — Equity securities: Japanese companies 1,208 1,208 — — Pooled funds (d) 11,695 — 11,695 — Debt securities: Pooled funds (e) 7,998 — 7,998 — Hedge funds (f) 6,741 — 4,415 2,326 Life insurance company general accounts 2,956 — 2,956 — Total 31,288 1,898 27,064 2,326 (d) These funds invested in listed equity securities consisting of approximately 50% Japanese listed companies and 50% foreign listed companies. (e) These funds invested in approximately 60% Japanese government bonds, 25% foreign government bonds, 10% Japanese corporate bonds, and 5% Japanese municipal bonds. (f) These hedge funds invested in stock price index futures / options, bond futures / options, bonds and private equity funds and others.
Non-Japanese Plans
Schedule of Fair Value of Plan Assets Measured with Levels of Inputs	Non-Japanese benefit plan asset allocation at March 31, 2014 and 2015 by asset level were as follows: Yen (Millions) Fair Value Measurements at Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents (a) 1,949 1,949 — — Equity securities: Pooled funds (b) 2,901 — 2,901 — Debt securities: Pooled funds (c) 1,687 — 1,687 — Commodities 200 — 200 — Total 6,737 1,949 4,788 — (a) Cash equivalents were primarily in short-term investment funds, which consisted of short-term money market instruments that were valued using quoted prices for similar assets and liabilities in active markets. (b) These funds invested in listed equity securities consisting of foreign equities. (c) These funds invested in international bonds. Yen (Millions) Fair Value Measurements at Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents (d) 2,493 2,493 — — Equity securities: Pooled funds (e) 2,775 — 2,775 — Debt securities: Pooled funds (f) 1,619 — 1,619 — Commodities 120 — 120 — Total 7,007 2,493 4,514 — (d) Cash equivalents were primarily in short-term investment funds, which consisted of short-term money market instruments that were valued using quoted prices for similar assets and liabilities in active markets. (e) These funds invested in listed equity securities consisting of foreign equities. (f) These funds invested in international bonds.

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Mar. 31, 2015
Changes in Number of Shares Issued and Treasury Stock	Changes in the number of shares issued and treasury stock during the years ended March 31, 2013, 2014 and 2015 were as follows: Total shares of Shares of Number of shares as of April 1, 2012 199,566,770 26,295,390 Purchase of shares — 671 Exercise of stock options — (522,297 ) Sale of shares — (76 ) Number of shares as of March 31, 2013 199,566,770 25,773,688 Purchase of shares — 1,458 Exercise of stock options — (406,318 ) Sale of shares — — Number of shares as of March 31, 2014 199,566,770 25,368,828 Purchase of shares — 29,449 Exercise of stock options — (377,903 ) Sale of shares — (80 ) Number of shares as of March 31, 2015 199,566,770 25,020,294

Accrued Warranty Expenses (Tabl

Accrued Warranty Expenses (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Changes in Accrued Warranty Expenses	Changes in accrued warranty expenses for the years ended March 31, 2013, 2014 and 2015 were summarized as follows: Yen (Millions) 2013 2014 2015 Balance at beginning of year ¥ 2,129 1,889 1,589 Addition 3,172 2,319 2,592 Reduction (3,474 ) (2,667 ) (2,735 ) Translation adjustments 62 48 79 Balance at end of year ¥ 1,889 1,589 1,525

Operating Segment and Geograp49

Operating Segment and Geographic Information (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Reportable Operating Segment Information	Reportable operating segment information during the years ended March 31, 2013, 2014 and 2015 was as follows: Yen (Millions) Semiconductor Mechatronics Services, Elimination Total As of and for the year ended March 31, 2013: Net sales to unaffiliated customers ¥ 99,719 13,107 20,077 — 132,903 Inter-segment sales 1,400 546 — (1,946 ) — Net sales 101,119 13,653 20,077 (1,946 ) 132,903 Depreciation and amortization 3,423 486 3,690 464 8,063 Operating income (loss) before stock option compensation expenses 10,956 (4,614 ) 775 (6,176 ) 941 Adjustment: Stock based compensation expense 861 Operating income 80 Expenditures for additions to long- lived assets 3,530 4,565 4,356 141 12,592 Total assets 99,168 18,242 36,065 72,040 225,515 As of and for the year ended March 31, 2014: Net sales to unaffiliated customers ¥ 72,760 14,967 24,151 — 111,878 Inter-segment sales 257 17 — (274 ) — Net sales 73,017 14,984 24,151 (274 ) 111,878 Impairment charge 12,770 725 — — 13,495 Depreciation and amortization 3,711 411 3,716 430 8,268 Operating income (loss) before stock option compensation expenses (26,724 ) (5,063 ) 3,012 (6,311 ) (35,086 ) Adjustment: Stock based compensation expense 1,283 Operating income (loss) (36,369 ) Expenditures for additions to long- lived assets 2,099 1,562 1,826 139 5,626 Total assets 80,564 19,423 38,046 91,823 229,856 As of and for the year ended March 31, 2015: Net sales to unaffiliated customers ¥ 108,230 28,347 26,752 — 163,329 Inter-segment sales 90 — — (90 ) — Net sales 108,320 28,347 26,752 (90 ) 163,329 Impairment charge — — — 211 211 Depreciation and amortization 1,817 748 2,249 245 5,059 Operating income (loss) before stock option compensation expenses 14,588 3,768 3,348 (7,085 ) 14,619 Adjustment: Stock based compensation expense — Operating income 14,619 Expenditures for additions to long- lived assets 2,051 716 1,428 51 4,246 Total assets 88,983 25,649 42,003 116,406 273,041
Schedule of Net Sales to Unaffiliated Customers	Net sales to unaffiliated customers for the years ended March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) 2013 2014 2015 Japan ¥ 14,045 12,221 13,120 Americas 20,583 10,720 27,695 Europe 9,061 7,276 9,076 Asia 89,214 81,661 113,438 Total ¥ 132,903 111,878 163,329
Schedule of Long-Lived Assets	Property, plant and equipment as of March 31, 2013, 2014 and 2015 were as follows: Yen (Millions) 2013 2014 2015 Japan ¥ 27,336 24,799 23,045 Americas 2,693 2,417 2,577 Europe 2,106 2,435 2,211 Asia 9,233 10,274 10,647 Total ¥ 41,368 39,925 38,480

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Related Party Transactions	Advantest had the following transactions with Fujitsu as of and for the years ended March 31: Yen (Millions) 2013 2014 2015 Sales of products ¥ 1,128 802 1,600 Purchases of raw materials 3,757 2,800 2,726 Receivables 338 114 462 Payables 1,255 1,336 1,222 Purchases of software, hardware and others 66 282 68 Research and development expenses, computer rentals, maintenance and other expenses 1,634 1,551 863

Per Share Data (Tables)

Per Share Data (Tables)	12 Months Ended
	Mar. 31, 2015
Schedule of Computation of Basic and Diluted Net Income (Loss) Per Share	The following table sets forth the computation of basic and diluted net income (loss) per share as of March 31: Yen (Millions) except per share data 2013 2014 2015 Numerator: Net income (loss) ¥ (3,821 ) (35,540 ) 12,948 Dilutive effect of exercise of convertible bonds — — (16 ) Diluted net income (loss) (3,821 ) (35,540 ) 12,932 Denominator: Basic weighted average shares of common stock outstanding 173,478,054 174,134,457 174,244,799 Dilutive effect of exercise of stock options — — 163,433 Dilutive effect of exercise of convertible bonds — — 18,126,888 Diluted weighted average shares of common stock outstanding 173,478,054 174,134,457 192,535,120 Basic net income (loss) per share ¥ (22.03 ) (204.10 ) 74.31 Diluted net income (loss) per share (22.03 ) (204.10 ) 67.16

Description of Business and S52

Description of Business and Summary of Significant Accounting Policies and Practices - Additional Information (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Shipping and handling costs	¥ 1,884	¥ 1,591	¥ 1,564
Advertising costs	¥ 241	341	497
Benefits from tax positions likelihood of being realized upon settlement, percentage	50.00%
Foreign exchange gains (losses)	¥ 3,205	(655)	¥ (1,427)
Unsecured zero coupon convertible bonds, due March 14, 2019 | Convertible bonds
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Long term debt, face amount	¥ 30,000	¥ 30,000
Software | Minimum
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Intangible asset, estimated useful lives	3 years
Software | Maximum
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Intangible asset, estimated useful lives	5 years
Customer Relationships
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Intangible asset, estimated useful lives	7 years
Developed Technologies
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Intangible asset, estimated useful lives	4 years
Building | Minimum
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Depreciation period for assets, in years	15 years
Building | Maximum
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Depreciation period for assets, in years	50 years
Machinery and Equipment | Minimum
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Depreciation period for assets, in years	4 years
Machinery and Equipment | Maximum
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Depreciation period for assets, in years	10 years
Furniture and Fixtures | Minimum
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Depreciation period for assets, in years	2 years
Furniture and Fixtures | Maximum
Description Of Business And Summary Of Significant Accounting Policies And Practices [Line Items]
Depreciation period for assets, in years	5 years

Trade Receivables (Schedule of

Trade Receivables (Schedule of Trade Receivables) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012
Trade Receivables [Abstract]
Notes	¥ 1,078	¥ 1,448
Accounts	23,975	19,084
Trade receivables, gross	25,053	20,532
Less allowance for doubtful accounts	93	128	¥ 54	¥ 75
Trade receivables, net	¥ 24,960	¥ 20,404

Allowance for Doubtful Accoun54

Allowance for Doubtful Accounts (Changes in Allowance for Doubtful Accounts) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Allowance For Doubtful Accounts [Abstract]
Balance at beginning of year	¥ 128	¥ 54	¥ 75
Provision for (reversal of) allowance	(35)	74	(13)
Amounts written off		0	(8)
Balance at end of year	¥ 93	¥ 128	¥ 54

Inventories (Schedule of Invent

Inventories (Schedule of Inventories) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Inventories [Abstract]
Finished goods	¥ 12,287	¥ 6,509
Work in process	12,999	11,467
Raw materials and supplies	11,924	12,224
Inventories	¥ 37,210	¥ 30,200

Property, Plant And Equipment56

Property, Plant And Equipment (Schedule of Property, Plant and Equipment) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Property, Plant And Equipment [Abstract]
Land	¥ 14,788	¥ 14,822
Buildings	32,392	31,304
Machinery and equipment	21,663	22,088
Tools, furniture and fixtures	15,065	15,444
Construction in progress	139	1,099
Property, plant and equipment, gross	84,047	84,757
Less accumulated depreciation	45,567	44,832
Property, plant and equipment, net	¥ 38,480	¥ 39,925	¥ 41,368

Property, Plant and Equipment -

Property, Plant and Equipment - Additional Information (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation expense	¥ 4,210	¥ 6,106	¥ 5,778
Elimination And Corporate
Property, Plant and Equipment [Line Items]
Impairment losses	¥ 211
Cost of Sales and Impairment Charge
Property, Plant and Equipment [Line Items]
Impairment losses		1,596
Semiconductor And Component Test System Business
Property, Plant and Equipment [Line Items]
Impairment losses		1,099
Mechatronics System Business
Property, Plant and Equipment [Line Items]
Impairment losses		¥ 497

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets (Components of Intangible Assets Excluding Goodwill) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Intangible Assets Excluding Goodwill [Line Items]
Intangible assets subject to amortization, Gross carrying amount	¥ 5,449	¥ 3,447
Intangible assets not subject to amortization, Gross carrying amount	1,125	1,768
Intangible assets, Gross carrying amount	6,574	5,215
Intangible assets subject to amortization, Accumulated amortization	2,489	1,670
Software
Intangible Assets Excluding Goodwill [Line Items]
Intangible assets subject to amortization, Gross carrying amount	2,185	1,623
Intangible assets subject to amortization, Accumulated amortization	1,128	852
Customer Relationships
Intangible Assets Excluding Goodwill [Line Items]
Intangible assets subject to amortization, Gross carrying amount	1,382	1,184
Intangible assets subject to amortization, Accumulated amortization	768	482
Developed Technologies
Intangible Assets Excluding Goodwill [Line Items]
Intangible assets subject to amortization, Gross carrying amount	901
Intangible assets subject to amortization, Accumulated amortization	225
Other Intangible Assets
Intangible Assets Excluding Goodwill [Line Items]
Intangible assets subject to amortization, Gross carrying amount	981	640
Intangible assets subject to amortization, Accumulated amortization	368	336
In-Process Technologies
Intangible Assets Excluding Goodwill [Line Items]
Intangible assets not subject to amortization, Gross carrying amount	901	1,544
Other Intangible Assets
Intangible Assets Excluding Goodwill [Line Items]
Intangible assets not subject to amortization, Gross carrying amount	¥ 224	¥ 224

Goodwill and Intangible Asset59

Goodwill and Intangible Assets - Additional Information (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Goodwill and Intangible Assets Disclosure [Line Items]
Amortization expense	¥ 849	¥ 2,162	¥ 2,285
Estimated amortization expense in 2016	921
Estimated amortization expense in 2017	867
Estimated amortization expense in 2018	779
Estimated amortization expense in 2019	315
Estimated amortization expense in 2020	¥ 220
Cost of Sales and Impairment Charge
Goodwill and Intangible Assets Disclosure [Line Items]
Impairment losses on intangible assets		11,899
Semiconductor And Component Test System Business
Goodwill and Intangible Assets Disclosure [Line Items]
Impairment losses on intangible assets		11,671
Mechatronics System Business
Goodwill and Intangible Assets Disclosure [Line Items]
Impairment losses on intangible assets		¥ 228

Goodwill and Other Intangible60

Goodwill and Other Intangible Assets (Changes in Carrying Amount of Goodwill) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Goodwill [Line Items]
Balance at beginning of year	¥ 46,846	¥ 41,670
Acquisition of subsidiary		1,252
Translation adjustments	7,744	3,924
Balance at end of year	54,590	46,846
Semiconductor And Component Test System Business
Goodwill [Line Items]
Balance at beginning of year	27,275	24,980
Translation adjustments	4,464	2,295
Balance at end of year	31,739	27,275
Services Support And Others
Goodwill [Line Items]
Balance at beginning of year	19,571	16,690
Acquisition of subsidiary		1,252
Translation adjustments	3,280	1,629
Balance at end of year	¥ 22,851	¥ 19,571

Investment Securities (Schedule

Investment Securities (Schedule of Acquisition Cost, Gross Unrealized Gains, Gross Unrealized Losses and Fair Value of Available-for-Sale Securities) (Detail) - Equity Securities - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Acquisition cost	¥ 987	¥ 2,055
Gross unrealized gains	786	1,244
Gross unrealized losses		27
Fair value	¥ 1,773	¥ 3,272

Investment Securities - Additio

Investment Securities - Additional Information (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Investment Securities [Line Items]
Proceeds from sale of available-for-sale securities	¥ 1,781	¥ 2,482	¥ 425
Gross realized gains on available-for-sale securities	¥ 750	¥ 1,396	¥ 388
Losses realized on the sale of available-for-sale securities
Other-than-temporarily impairment losses on available for sale			¥ 388
Carrying amounts of non-marketable equity securities	¥ 476	¥ 469
Other non-marketable equity securities lack readily determinable fair values	¥ 476	¥ 469
Non-marketable equity securities with a purchase cost			20
Non-marketable equity securities written down to fair value			8
Other-than-temporarily impairment losses Non-marketable equity securities			¥ 12

Investment Securities (Schedu63

Investment Securities (Schedule of Individual Securities Have Been in Continuous Unrealized Loss Position) (Detail) - Equity Securities - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Fair value, Less than 12 months		¥ 289
Gross unrealized losses, Less than 12 months		¥ 27
Fair value, 12 months or longer
Gross unrealized losses, 12 months or longer

Derivative Financial Instrume64

Derivative Financial Instruments (Effect of Derivative Instruments on Consolidated Statements of Operations) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Derivatives Not Designated as Hedging Instruments | Foreign Exchange Contract | Other Income (Expense)
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in income on derivatives	¥ 19	¥ 96	¥ (96)

Fair Value Measurement (Carryin

Fair Value Measurement (Carrying Amounts and Estimated Fair Values of Financial Instruments) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Convertible bonds	¥ 30,119	¥ 30,149
Carrying amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale securities	1,773	3,272
Fair value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale securities	1,773	3,272
Long-term Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Corporate bonds (Including current portion)	25,000	25,000
Convertible bonds	30,119	30,149
Corporate bonds (Including current portion), Fair value	25,024	24,975
Convertible bonds, Fair value	¥ 33,555	¥ 31,518

Fair Value Measurement (Carry66

Fair Value Measurement (Carrying Amount of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis by Level) (Detail) - Fair Value, Measurements, Recurring - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets, Available-for-sale equity securities	¥ 1,773	¥ 3,272
Total assets measured at fair value	1,773	3,272
Quoted Prices in Active Markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets, Available-for-sale equity securities	1,773	3,272
Total assets measured at fair value	¥ 1,773	¥ 3,272

Fair Value Measurement (Carry67

Fair Value Measurement (Carrying Amount of Financial Assets and Liabilities Measured at Fair Value on Nonrecurring Basis by Level) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total gains (losses)	¥ (211)	¥ (13,495)
Fair Value Measurement on Nonrecurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	122
Fair Value Measurement on Nonrecurring Basis | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	122
Property Plant and Equipment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total gains (losses)		(1,596)
Intangible Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total gains (losses)		¥ (11,899)
Assets Held-for-sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total gains (losses)	(211)
Assets Held-for-sale | Fair Value Measurement on Nonrecurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	122
Assets Held-for-sale | Fair Value Measurement on Nonrecurring Basis | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	¥ 122

Leases-Lessor - Additional Info

Leases-Lessor - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2015
Leases Disclosure [Line Items]
Operating lease term, minimum	1 year
Operating lease term, maximum	5 years

Leases-Lessor (Gross Amount of

Leases-Lessor (Gross Amount of Machinery and Equipment and Related Accumulated Depreciation Under Operating Leases) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Leases-Lessor [Abstract]
Machinery and equipment	¥ 6,789	¥ 8,354
Less accumulated depreciation	5,796	6,661
Machinery and equipment under operating leases, net	¥ 993	¥ 1,693

Leases-Lessor (Future Minimum L

Leases-Lessor (Future Minimum Lease Income Under Noncancelable Operating Leases) (Detail) ¥ in Millions	Mar. 31, 2015JPY (¥)
Leases-Lessor [Abstract]
2,016	¥ 425
2,017	65
2,018	¥ 0
2,019
2,020
Thereafter
Total minimum lease income	¥ 490

Leases-Lessee - Additional Info

Leases-Lessee - Additional Information (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Leases Disclosure [Line Items]
Rent expense	¥ 2,108	¥ 2,039	¥ 1,800

Leases-Lessee (Schedule of Futu

Leases-Lessee (Schedule of Future Minimum Lease Payments) (Detail) ¥ in Millions	Mar. 31, 2015JPY (¥)
Leases-Lessee [Abstract]
2,016	¥ 1,147
2,017	945
2,018	856
2,019	719
2,020	635
Thereafter	1,552
Total minimum lease payments	5,854
Less sublease income to be received in the future under noncancelable subleases	382
Net minimum lease payments	¥ 5,472

Carrying Values of Corporate Bo

Carrying Values of Corporate Bonds and Convertible Bonds (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Debt Instrument [Line Items]
Amount	¥ 10,000
Amount	30,119	¥ 30,149
Long-term Debt
Debt Instrument [Line Items]
Amount	25,000	25,000
Amount	30,119	30,149
Long-term Debt | Unsecured 0.416% bonds, due May 25, 2015
Debt Instrument [Line Items]
Amount	10,000	10,000
Long-term Debt | Unsecured 0.606% bonds, due May 25, 2017
Debt Instrument [Line Items]
Amount	15,000	15,000
Convertible bonds
Debt Instrument [Line Items]
Add unamortized premium	119	149
Amount	30,119	30,149
Convertible bonds | Unsecured zero coupon convertible bonds, due March 14, 2019
Debt Instrument [Line Items]
Amount	¥ 30,000	¥ 30,000

Carrying Values of Corporate 74

Carrying Values of Corporate Bonds and Convertible Bonds (Parenthetical) (Detail)	1 Months Ended	12 Months Ended
	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Long-term Debt | Unsecured 0.416% bonds, due May 25, 2015
Debt Instrument [Line Items]
Interest rate	0.416%	0.416%	0.416%
Maturity date		May 25, 2015	May 25, 2015
Long-term Debt | Unsecured 0.606% bonds, due May 25, 2017
Debt Instrument [Line Items]
Interest rate	0.606%	0.606%	0.606%
Maturity date		May 25, 2017	May 25, 2017
Convertible bonds | Unsecured zero coupon convertible bonds, due March 14, 2019
Debt Instrument [Line Items]
Interest rate	0.00%	0.00%	0.00%
Maturity date	Mar. 14, 2019	Mar. 14, 2019	Mar. 14, 2019

Corporate Bonds and Convertib75

Corporate Bonds and Convertible Bonds - Additional Information (Detail) - Convertible bonds - Unsecured zero coupon convertible bonds, due March 14, 2019 - JPY (¥) ¥ / shares in Units, ¥ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Debt Instrument [Line Items]
Convertible bonds, issued	¥ 30,000	¥ 30,000	¥ 30,000
Maturity date	Mar. 14, 2019	Mar. 14, 2019	Mar. 14, 2019
Amount in excess of dividends for which conversion price is adjusted	¥ 15		¥ 15
Reduction in conversion price triggered of principal amount	100.00%
Debt instrument outstanding percentage	100.00%
Minimum
Debt Instrument [Line Items]
Stock acquisition rights effective date	Apr. 1, 2014
Conversion price per common share	¥ 1,123		1,123
Maximum
Debt Instrument [Line Items]
Stock acquisition rights effective date	Feb. 28, 2019
Conversion price per common share	¥ 1,655		¥ 1,655
Percentage of redemption premium of principal amount	3.00%
Debt instrument original issuance outstanding	10.00%		10.00%

Aggregate Amounts of Maturities

Aggregate Amounts of Maturities for Corporate Bonds and Convertible Bonds (Detail) ¥ in Millions	Mar. 31, 2015JPY (¥)
Debt Instrument [Line Items]
2,016	¥ 10,000
2,017	0
2,018	15,000
2,019	30,000
Thereafter	0
Total	¥ 55,000

Income Taxes (Components of Inc

Income Taxes (Components of Income Before Income Taxes and Equity) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Income Taxes [Abstract]
The Company and domestic subsidiaries	¥ (4,516)	¥ (29,581)	¥ (16,721)
Foreign subsidiaries	23,375	(5,920)	15,428
Income (loss) before income taxes and equity in earnings (loss) of affiliated company	¥ 18,859	¥ (35,501)	¥ (1,293)

Income Taxes (Components of Pro

Income Taxes (Components of Provision (Benefit)) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Income Taxes [Abstract]
Current Provision (benefit), The Company and domestic subsidiaries	¥ 343	¥ 248	¥ 411
Current Provision (benefit), Foreign subsidiaries	2,521	2,027	1,243
Deferred Provision (benefit), The Company and domestic subsidiaries	(60)	545	(272)
Deferred Provision (benefit), Foreign subsidiaries	3,107	(2,759)	1,111
Total Provision (benefit) for income taxes	¥ 5,911	¥ 61	¥ 2,493

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - JPY (¥) ¥ in Millions	Apr. 01, 2016	Apr. 01, 2015	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Income Tax Contingency [Line Items]
Statutory income tax rate			35.40%	(37.70%)	(37.80%)
Undistributed earnings of foreign subsidiaries			¥ 14,506	¥ 13,049
Deferred tax liability, undistributed earnings			2,069	1,922
Deferred tax assets			8,641	10,247
Deferred tax liabilities			451	868
Net operating loss carry forwards			125,470
Net operating loss carryforwards utilized			23,579	¥ 2,712	¥ 14,728
Unrecognized tax benefits that would reduce the effective tax rate, if recognized			¥ 1,285
Period in which changes to unrecognized tax benefits is not expected, months			12
Scenario, Forecast | Act for Partial Amendment of the Income Tax Act, etc.
Income Tax Contingency [Line Items]
Statutory income tax rate	32.00%	32.80%
Japan
Income Tax Contingency [Line Items]
Open tax years			2,007
Taiwan
Income Tax Contingency [Line Items]
Open tax years			2,014
United States
Income Tax Contingency [Line Items]
Open tax years			2,008
Japanese Plans
Income Tax Contingency [Line Items]
Net operating loss carry forwards			¥ 122,193
Japanese Plans | Minimum
Income Tax Contingency [Line Items]
Expiration of Operating loss			Mar. 31, 2017
Japanese Plans | Maximum
Income Tax Contingency [Line Items]
Expiration of Operating loss			Mar. 31, 2023
Net Operating Losses With Expiration Dates
Income Tax Contingency [Line Items]
Net operating loss carry forwards			¥ 3,277
Net Operating Losses With Expiration Dates | Maximum
Income Tax Contingency [Line Items]
Expiration of Operating loss			Mar. 31, 2033

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Statutory and Effective Income Tax Rate) (Detail)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Income Taxes [Abstract]
Statutory rates for expense (benefit)	35.40%	(37.70%)	(37.80%)
Earnings of foreign subsidiaries taxed at different rates from the statutory rate in Japan	(19.40%)	8.60%	(319.80%)
Tax credits	9.40%	15.80%	(176.50%)
Expenses not deductible for tax purposes	4.30%	0.50%	11.30%
Expiration of stock options	0.10%	0.10%	16.60%
Undistributed earnings of foreign subsidiaries	(0.40%)	0.20%	(6.00%)
Change in valuation allowance	(29.00%)	10.50%	704.30%
Effect of enacted changes in tax laws and rates on Japanese tax	28.90%	3.70%
Other, net	2.00%	(1.50%)	0.70%
Total Income tax rate	31.30%	0.20%	192.80%

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012
Income Taxes [Abstract]
Deferred tax assets, Inventories	¥ 3,090	¥ 3,708
Deferred tax assets, Accrued warranty expenses	497	474
Deferred tax assets, Accrued pension and severance costs	10,817	9,455
Deferred tax assets, Accrued expenses	1,823	1,001
Deferred tax assets, Research and development expenses capitalized for tax purposes	2,554	2,381
Deferred tax assets, Operating loss carryforwards	40,378	49,097
Deferred tax assets, Property, plant and equipment	2,906	3,614
Deferred tax assets, Tax credits	522	2,368
Deferred tax assets, Other	2,531	1,924
Total gross deferred tax assets	65,118	74,022
Less valuation allowance	(55,522)	(62,834)	¥ (59,072)	¥ (50,188)
Net deferred tax assets	9,596	11,188
Deferred tax liabilities, Intangible assets	(420)	(567)
Deferred tax liabilities, Net unrealized gains on marketable securities	(143)	(316)
Deferred tax liabilities, Undistributed earnings of foreign subsidiaries	(686)	(769)
Deferred tax liabilities, Other	(157)	(157)
Total gross deferred tax liabilities	(1,406)	(1,809)
Net deferred tax assets (liabilities)	¥ 8,190	¥ 9,379

Income Taxes (Schedule of Chang

Income Taxes (Schedule of Changes in Valuation Allowance) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Income Taxes [Abstract]
Balance at beginning of year	¥ 62,834	¥ 59,072	¥ 50,188
Additions		3,762	8,884
Reductions	7,312
Balance at end of year	¥ 55,522	¥ 62,834	¥ 59,072

Unrecognized Tax Benefits (Deta

Unrecognized Tax Benefits (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Income Tax Contingency [Line Items]
Balance at beginning of year	¥ 1,352	¥ 1,418	¥ 1,484
Increase for tax positions of previous years	(9)	84	84
Increase for tax positions of current year	28	0	0
Settlements	0	0	(58)
Lapse of the applicable statute of limitations	(246)	(274)	(248)
Translation adjustments	160	124	156
Balance at end of year	¥ 1,285	¥ 1,352	¥ 1,418

Other Comprehensive Income (L84

Other Comprehensive Income (Loss) (Schedule of Accumulated Other Comprehensive Income (Loss)) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Other Comprehensive Income (Loss) [Abstract]
Foreign currency translation adjustments, Beginning Balance	¥ 16,489	¥ 3,934	¥ (13,316)
Foreign currency translation adjustments, Change during the year	¥ 17,474	¥ 12,555	¥ 17,250
Foreign currency translation adjustments, Reclassification adjustments
Foreign currency translation adjustments	¥ 17,474	¥ 12,555	¥ 17,250
Foreign currency translation adjustments, Ending Balance	33,963	16,489	3,934
Net unrealized gains (losses) on securities, Beginning Balance	907	1,549	1,375
Net unrealized gains (losses) on securities, Change during the year	229	260	165
Net unrealized gains (losses) on securities, Reclassification adjustments for realized portion	(495)	(902)	9
Net unrealized gains (losses) arising during the year	(266)	(642)	174
Net unrealized gains (losses) on securities, Ending Balance	641	907	1,549
Pension related adjustment, Beginning Balance	(12,070)	(12,412)	(10,633)
Pension related adjustment, Change during the year	(5,095)	(603)	(2,251)
Pension related adjustment, Reclassification adjustments for realized portion	948	945	472
Pension related adjustment	(4,147)	342	(1,779)
Pension related adjustment, Closing Balance	(16,217)	(12,070)	(12,412)
Accumulated other comprehensive income (loss), net of tax, Beginning Balance	5,326	(6,929)	(22,574)
Accumulated other comprehensive income (loss), Change during the year	12,608	12,212	15,164
Accumulated other comprehensive income (loss), Reclassification adjustments for realized portion	453	43	481
Total other comprehensive income	13,061	12,255	15,645
Accumulated other comprehensive income (loss), net of tax, Ending Balance	¥ 18,387	¥ 5,326	¥ (6,929)

Other Comprehensive Income (L85

Other Comprehensive Income (Loss) (Schedule of Comprehensive Income (Loss)) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Other Comprehensive Income (Loss), before Tax [Abstract]
Foreign currency translation adjustments, Before-tax amount	¥ 17,474	¥ 12,555	¥ 17,250
Net unrealized gains (losses) arising during the year, Before-tax amount	282	361	321
Less reclassification adjustments for net gains (losses) realized in earnings, Before-tax amount	(750)	(1,396)	(1)
Net unrealized gains (losses), Before-tax amount	(468)	(1,035)	320
Pension related adjustment, Before-tax amount	(5,995)	165	(1,908)
Other comprehensive income (loss), Before-tax amount	¥ 11,011	¥ 11,685	¥ 15,662
Foreign currency translation adjustments, Tax (expense) or benefit
Net unrealized gains (losses) arising during the year, Tax (expense) or benefit	¥ (53)	¥ (101)	¥ (156)
Less reclassification adjustments for net gains (losses) realized in earnings, Tax (expense) or benefit	255	494	10
Net unrealized gains (losses), Tax (expense) or benefit	202	393	(146)
Pension related adjustment, Tax (expense) or benefit	1,848	177	129
Other comprehensive income (loss), Tax (expense) or benefit	2,050	570	(17)
Foreign currency translation adjustments, Net-of-tax amount	17,474	12,555	17,250
Net unrealized gains (losses) arising during the year, Net-of-tax amount	229	260	165
Less reclassification adjustments for net gains (losses) realized in earnings, Net-of-tax amount	(495)	(902)	9
Net unrealized gains (losses), Net-of-tax amount	(266)	(642)	174
Pension related adjustment, Net-of-tax amount	(4,147)	342	(1,779)
Total other comprehensive income (loss)	¥ 13,061	¥ 12,255	¥ 15,645

Reclassification Out of Accumul

Reclassification Out of Accumulated Other Comprehensive Income (Loss) (Detail) - JPY (¥) ¥ in Millions		12 Months Ended
		Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other, net		¥ 3,424	¥ (587)	¥ (1,442)
Income taxes		(5,911)	(61)	(2,493)
Net income (loss)		12,948	(35,540)	¥ (3,821)
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total amount reclassified, net of tax		453	43
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Net Unrealized Investment Gain (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other, net	[1]	(750)	(1,396)
Income taxes		255	494
Net income (loss)	[1]	(495)	(902)
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Defined Benefit Plans Adjustment
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of actuarial loss	[2]	1,276	1,264
Amortization of prior service cost	[1],[2]	(168)	(168)
Income taxes	[1]	(160)	(151)
Net income (loss)		¥ 948	¥ 945
[1]	Amounts in parentheses indicate a gain in the consolidated statements of operations.
[2]	The accumulated other comprehensive income components are included in the computation of net periodic pension cost (see note 16 for additional details).

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) ¥ / shares in Units, ¥ in Millions	12 Months Ended
	Mar. 31, 2015JPY (¥)¥ / sharesOptionshares	Mar. 31, 2014JPY (¥)¥ / sharesshares	Mar. 31, 2013JPY (¥)¥ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of times the average price of common shares of the preceding month on the date of grant	1.05
Stock options, exercise period, years	4 years
Number of types of stock options granted with varying exercise prices and exercise periods to the directors and employees under a stock option plan approved by the Board of Directors | Option	89
Stock options granted | shares		2,763,000	2,521,000
Stock based compensation expense		¥ 1,283	¥ 861
Tax related benefit		¥ 324	¥ 235
Weighted average fair value per share for stock options granted | ¥ / shares		¥ 460	¥ 347
Total fair value of shares vested	¥ 1,283	¥ 861	¥ 583
Cash proceeds from options exercised	453	494	472
Total intrinsic values of options exercised	124	¥ 151	¥ 131
Options outstanding, aggregate intrinsic value	536
Options exercisable, aggregate intrinsic value	¥ 536
Verigy
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted | shares	2,387,046
Exercise price of options granted, lower limit | ¥ / shares	¥ 942
Exercise price of options granted, upper limit | ¥ / shares	¥ 4,177
Verigy | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration date of stock options	Jul. 29, 2011
Verigy | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration date of stock options	Jan. 31, 2018

Stock-Based Compensation (Sched

Stock-Based Compensation (Schedule of Stock Option Activity) (Detail) - ¥ / shares	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Stock-Based Compensation [Abstract]
Number of shares, Outstanding at beginning of year	7,094,339	5,704,699	4,888,206
Number of shares, Granted		2,763,000	2,521,000
Number of shares, Exercised	(377,903)	(406,318)	(522,297)
Number of shares, Expired	(620,460)	(669,605)	(592,354)
Number of shares, Forfeited	(319,907)	(297,437)	(589,856)
Number of shares, Outstanding at end of year	5,776,069	7,094,339	5,704,699
Number of shares, Exercisable at end of year	5,776,069	4,442,339	3,222,699
Weighted average exercise price
Weighted average exercise price, Outstanding at beginning of year	¥ 1,523	¥ 1,418	¥ 1,616
Weighted average exercise price, Granted		1,669	1,207
Weighted average exercise price, Exercised	1,202	1,237	880
Weighted average exercise price, Expired	1,619	2,056	2,590
Weighted average exercise price, Forfeited	2,033	2,090	1,461
Weighted average exercise price, Outstanding at end of year	1,536	1,523	1,418
Weighted average exercise price, Exercisable at end of year	¥ 1,536	¥ 1,437	¥ 1,580

Stock-Based Compensation (Sch89

Stock-Based Compensation (Schedule of Weighted Average Fair Value Per Share for Stock Options Granted) (Detail)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Stock-Based Compensation [Abstract]
Expected dividend yield		1.10%	1.10%
Risk free interest rate		0.20%	0.10%
Volatility		44.70%	50.70%
Expected life, years		2 years 9 months 18 days	3 years 10 months 24 days

Stock-Based Compensation (Sch90

Stock-Based Compensation (Schedule of Outstanding Stock Options) (Detail) - ¥ / shares	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options, Outstanding	5,776,069	7,094,339	5,704,699	4,888,206
Weighted average exercise price, Outstanding	¥ 1,536	¥ 1,523	¥ 1,418	¥ 1,616
Weighted average remaining contractual life, Outstanding, years	2 years 1 month 6 days
Number of options, Exercisable	5,776,069	4,442,339	3,222,699
Weighted average exercise price, Exercisable	¥ 1,536	¥ 1,437	¥ 1,580
Weighted average remaining contractual life, Exercisable, years	2 years 1 month 6 days
1,048 - 1,668
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price, lower range limit	¥ 1,048
Exercise price, upper range limit	¥ 1,668
Number of options, Outstanding	3,008,990
Weighted average exercise price, Outstanding	¥ 1,345
Weighted average remaining contractual life, Outstanding, years	1 year 7 months 6 days
Number of options, Exercisable	3,008,990
Weighted average exercise price, Exercisable	¥ 1,345
Weighted average remaining contractual life, Exercisable, years	1 year 7 months 6 days
1,669 - 3,836
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price, lower range limit	¥ 1,669
Exercise price, upper range limit	¥ 3,836
Number of options, Outstanding	2,767,079
Weighted average exercise price, Outstanding	¥ 1,744
Weighted average remaining contractual life, Outstanding, years	2 years 8 months 12 days
Number of options, Exercisable	2,767,079
Weighted average exercise price, Exercisable	¥ 1,744
Weighted average remaining contractual life, Exercisable, years	2 years 8 months 12 days

Accrued Pension and Severance91

Accrued Pension and Severance Costs (Schedule of Information about Retirement and Severance Plans) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Service cost	¥ 1,776	¥ 1,735	¥ 1,487
Interest cost	604	565	689
Expected return on plan assets	(670)	(464)	(299)
Amortization of unrecognized, Net actuarial (gain) or loss	898	919	790
Amortization of unrecognized, Prior service (benefit) cost	(168)	(168)	(168)
Net periodic benefit cost	2,440	2,587	2,499
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Service cost	462	377	345
Interest cost	527	448	348
Expected return on plan assets	(400)	(331)	(267)
Amortization of unrecognized, Net actuarial (gain) or loss	378	345	241
Net periodic benefit cost	¥ 967	¥ 839	¥ 667

Accrued Pension and Severance92

Accrued Pension and Severance Costs (Schedule of Benefit Obligation, Fair Value of Plan Assets and Funded Status of Plan) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Change in benefit obligation, Balance at beginning of year	¥ 46,632	¥ 43,589
Change in benefit obligation, Service cost	1,776	1,735	¥ 1,487
Change in benefit obligation, Interest cost	604	565	689
Change in benefit obligation, Actuarial (gain) or loss	3,098	1,451
Change in benefit obligation, Benefits paid	(820)	(708)
Change in benefit obligation, Balance at end of year	51,290	46,632	43,589
Change in plan assets, Balance at beginning of year	26,785	23,207
Change in plan assets, Employer contributions	1,448	1,868
Change in plan assets, Actual return on plan assets	3,669	2,244
Change in plan assets, Benefits paid	(614)	(534)
Change in plan assets, Balance at end of year	31,288	26,785	23,207
Funded status	(20,002)	(19,847)
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Change in benefit obligation, Balance at beginning of year	15,619	11,932
Change in benefit obligation, Service cost	462	377	345
Change in benefit obligation, Interest cost	527	448	348
Change in benefit obligation, Actuarial (gain) or loss	7,429	724
Change in benefit obligation, Plan participants' contributions	140	126
Change in benefit obligation, Benefits paid	(87)	(90)
Change in benefit obligation, Foreign currency exchange rate changes	(1,690)	2,102
Change in benefit obligation, Balance at end of year	22,400	15,619	11,932
Change in plan assets, Balance at beginning of year	6,737	5,436
Change in plan assets, Employer contributions	167	40
Change in plan assets, Plan participants' contributions	140	126
Change in plan assets, Actual return on plan assets	643	271
Change in plan assets, Benefits paid	(87)	(90)
Change in plan assets, Foreign currency exchange rate changes	(593)	954
Change in plan assets, Balance at end of year	7,007	6,737	¥ 5,436
Funded status	¥ (15,393)	¥ (8,882)

Accrued Pension and Severance93

Accrued Pension and Severance Costs (Schedule of Amounts Recognized in Consolidated Balance Sheets) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Accrued expenses	¥ (275)	¥ (157)
Accrued pension and severance costs	(19,727)	(19,690)
Amounts recognized in the consolidated balance sheets	(20,002)	(19,847)
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Accrued expenses	(86)	(57)
Accrued pension and severance costs	(15,307)	(8,825)
Amounts recognized in the consolidated balance sheets	¥ (15,393)	¥ (8,882)

Accrued Pension and Severance94

Accrued Pension and Severance Costs (Schedule of Pension Related Adjustments (Before Tax) Recognized in Accumulated Other Comprehensive Income (Loss)) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Actuarial loss	¥ (9,470)	¥ (10,270)
Prior service benefit	837	1,005
Pension related adjustments (before tax) recognized in accumulated other comprehensive income (loss)	(8,633)	(9,265)
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Actuarial loss	(11,062)	(4,436)
Pension related adjustments (before tax) recognized in accumulated other comprehensive income (loss)	¥ (11,062)	¥ (4,436)

Accrued Pension and Severance95

Accrued Pension and Severance Costs (Schedule of Changes in Pension Related Adjustments (Before Tax) Recognized in Other Comprehensive Income (Loss) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Accrued Pension And Severance Costs [Abstract]
Changes in pension related adjustments (before tax) recognized in other comprehensive income (loss)	¥ (5,995)	¥ 165	¥ (1,908)
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Current year actuarial gain (loss)	(99)	328
Amortization of actuarial gain	898	919	790
Amortization of prior service benefit and other	(168)	(168)	(168)
Changes in pension related adjustments (before tax) recognized in other comprehensive income (loss)	631	1,079
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Current year actuarial gain (loss)	(7,172)	(797)
Amortization of actuarial gain	378	345	¥ 241
Translation adjustments	168	(462)
Changes in pension related adjustments (before tax) recognized in other comprehensive income (loss)	¥ (6,626)	¥ (914)

Accrued Pension and Severance96

Accrued Pension and Severance Costs (Schedule of Estimated Prior Service Cost and Actuarial Loss for Defined Benefit Pension Plans) (Detail) ¥ in Millions	12 Months Ended
	Mar. 31, 2015JPY (¥)
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Actuarial loss	¥ 904
Prior service benefit	(168)
Estimated prior service cost and actuarial loss for the defined benefit pension plans	736
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Actuarial loss	1,034
Estimated prior service cost and actuarial loss for the defined benefit pension plans	¥ 1,034

Accrued Pension and Severance97

Accrued Pension and Severance Costs (Schedule of Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Projected benefit obligation	¥ 51,290	¥ 46,632
Accumulated benefit obligation	50,292	45,693
Fair value of plan assets	31,288	26,785
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Projected benefit obligation	22,400	15,619
Accumulated benefit obligation	18,878	13,454
Fair value of plan assets	¥ 7,007	¥ 6,737

Accrued Pension and Severance98

Accrued Pension and Severance Costs (Schedule of Weighted-Average Assumptions Used to Determine Benefit Obligations) (Detail)	Mar. 31, 2015	Mar. 31, 2014
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Discount rate	1.00%	1.30%
Rate of compensation increase	2.70%	2.60%
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Discount rate	1.60%	3.40%
Rate of compensation increase	2.50%	2.80%

Accrued Pension and Severance99

Accrued Pension and Severance Costs (Schedule of Weighted-Average Assumptions used to Determine Net Periodic Benefit Cost) (Detail)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Discount rate	1.30%	1.30%	1.80%
Expected long-term rate of return on plan assets	2.50%	2.00%	1.50%
Rate of compensation increase	2.60%	3.00%	3.00%
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Discount rate	3.40%	3.50%	3.70%
Expected long-term rate of return on plan assets	6.00%	5.90%	5.70%
Rate of compensation increase	2.80%	2.60%	2.80%

Accrued Pension and Severanc100

Accrued Pension and Severance Costs (Schedule of Weighted-Average Asset Allocation of Benefit Plans) (Detail)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	100.00%	100.00%
Weighted-average asset target allocation of benefit plans	100.00%
Non-Japanese Plans | Equity Securities
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	39.60%	43.10%
Weighted-average asset target allocation of benefit plans	40.00%
Non-Japanese Plans | Debt Securities
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	23.10%	25.00%
Weighted-average asset target allocation of benefit plans	23.00%
Non-Japanese Plans | Cash and Cash Equivalents
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	35.60%	28.90%
Weighted-average asset target allocation of benefit plans	35.00%
Non-Japanese Plans | Other Current Assets
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	1.70%	3.00%
Weighted-average asset target allocation of benefit plans	2.00%
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
Life insurance company general accounts	9.40%	10.80%
Weighted-average asset allocation of benefit plans	100.00%	100.00%
Weighted-average asset target allocation of benefit plans	100.00%
Target, Life insurance company general accounts	13.00%
Japanese Plans | Equity Securities
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	41.20%	37.90%
Weighted-average asset target allocation of benefit plans	33.00%
Japanese Plans | Debt Securities
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	25.60%	26.20%
Weighted-average asset target allocation of benefit plans	22.00%
Japanese Plans | Cash and Cash Equivalents
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	2.20%	5.20%
Weighted-average asset target allocation of benefit plans	2.00%
Japanese Plans | Other Current Assets
Accrued Pension And Severance Costs [Abstract]
Weighted-average asset allocation of benefit plans	21.60%	19.90%
Weighted-average asset target allocation of benefit plans	30.00%

Accrued Pension and Severanc101

Accrued Pension and Severance Costs (Schedule of Fair Value of Plan Assets Measured with Levels of Inputs) (Detail) - JPY (¥) ¥ in Millions		Mar. 31, 2015		Mar. 31, 2014		Mar. 31, 2013
Japanese Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		¥ 31,288		¥ 26,785		¥ 23,207
Japanese Plans | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		690		1,400
Japanese Plans | Equity Securities Japanese Companies
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		1,208		937
Japanese Plans | Equity Securities Pooled Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		11,695	[1]	9,211	[2]
Japanese Plans | Debt Securities Pooled Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		7,998	[3]	7,025	[4]
Japanese Plans | Hedge Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[5]	6,741		5,316
Japanese Plans | Life Insurance Company General Accounts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		2,956		2,896
Japanese Plans | Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		1,898		2,337
Japanese Plans | Quoted Prices in Active Markets (Level 1) | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		690		1,400
Japanese Plans | Quoted Prices in Active Markets (Level 1) | Equity Securities Japanese Companies
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		1,208		937
Japanese Plans | Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		27,064		22,271
Japanese Plans | Significant Other Observable Inputs (Level 2) | Equity Securities Pooled Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		11,695	[1]	9,211	[2]
Japanese Plans | Significant Other Observable Inputs (Level 2) | Debt Securities Pooled Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		7,998	[3]	7,025	[4]
Japanese Plans | Significant Other Observable Inputs (Level 2) | Hedge Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[5]	4,415		3,139
Japanese Plans | Significant Other Observable Inputs (Level 2) | Life Insurance Company General Accounts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		2,956		2,896
Japanese Plans | Fair Value, Inputs, Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		2,326		2,177
Japanese Plans | Fair Value, Inputs, Level 3 | Hedge Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[5]	2,326		2,177
Non-Japanese Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		7,007		6,737		¥ 5,436
Non-Japanese Plans | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[6]	2,493		1,949
Non-Japanese Plans | Equity Securities Pooled Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[7]	2,775		2,901
Non-Japanese Plans | Debt Securities Pooled Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[8]	1,619		1,687
Non-Japanese Plans | Commodities Investment
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		120		200
Non-Japanese Plans | Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		2,493		1,949
Non-Japanese Plans | Quoted Prices in Active Markets (Level 1) | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[6]	2,493		1,949
Non-Japanese Plans | Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		4,514		4,788
Non-Japanese Plans | Significant Other Observable Inputs (Level 2) | Equity Securities Pooled Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[7]	2,775		2,901
Non-Japanese Plans | Significant Other Observable Inputs (Level 2) | Debt Securities Pooled Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[8]	1,619		1,687
Non-Japanese Plans | Significant Other Observable Inputs (Level 2) | Commodities Investment
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		¥ 120		¥ 200
[1]	These funds invested in listed equity securities consisting of approximately 50% Japanese listed companies and 50% foreign listed companies.
[2]	These funds invested in listed equity securities consisting of approximately 55% Japanese listed companies and 45% foreign listed companies.
[3]	These funds invested in approximately 60% Japanese government bonds, 25% foreign government bonds, 10% Japanese corporate bonds, and 5% Japanese municipal bonds.
[4]	These funds invested in approximately 80% Japanese government bonds, 15% Japanese corporate bonds, and 5% Japanese municipal bonds.
[5]	These hedge funds invested in stock price index futures / options, bond futures / options, bonds and private equity funds and others.
[6]	Cash equivalents were primarily in short-term investment funds, which consisted of short-term money market instruments that were valued using quoted prices for similar assets and liabilities in active markets.
[7]	These funds invested in listed equity securities consisting of foreign equities.
[8]	These funds invested in international bonds.

Accrued Pension and Severanc102

Accrued Pension and Severance Costs (Schedule of Fair Value of Plan Assets Measured with Levels of Inputs) (Parenthetical) (Detail)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Japanese Government Bonds
Defined Benefit Plan Disclosure [Line Items]
Investments in bonds, percentage	60.00%	80.00%
Japanese Corporate Bonds
Defined Benefit Plan Disclosure [Line Items]
Investments in bonds, percentage	10.00%	15.00%
Japanese Municipal Bonds
Defined Benefit Plan Disclosure [Line Items]
Investments in bonds, percentage	5.00%	5.00%
Japanese Listed Companies
Defined Benefit Plan Disclosure [Line Items]
Investments in equity securities, percentage	50.00%	55.00%
Foreign Listed Companies
Defined Benefit Plan Disclosure [Line Items]
Investments in equity securities, percentage	50.00%	45.00%
Foreign Government Bonds
Defined Benefit Plan Disclosure [Line Items]
Investments in bonds, percentage	25.00%

Accrued Pension and Severanc103

Accrued Pension and Severance Costs (Schedule of Changes in Level 3 Plan Assets) (Detail) - Hedge Funds - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Balance at beginning of year	¥ 2,177	¥ 1,013
Net realized / unrealized gain (loss)	¥ 149	186
Purchases, issuances and settlements		¥ 978
Transfer in and / or out of Level 3
Balance at end of year	¥ 2,326	¥ 2,177

Accrued Pension and Severanc104

Accrued Pension and Severance Costs - Additional Information (Detail) ¥ in Millions	12 Months Ended
	Mar. 31, 2015JPY (¥)
Japanese Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expected contributions during the year ending March 31, 2016	¥ 941
Non-Japanese Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expected contributions during the year ending March 31, 2016	¥ 116

Accrued Pension and Severanc105

Accrued Pension and Severance Costs (Schedule of Estimated Future Benefit Payments) (Detail) ¥ in Millions	Mar. 31, 2015JPY (¥)
Japanese Plans
Accrued Pension And Severance Costs [Abstract]
2,016	¥ 990
2,017	1,024
2,018	1,270
2,019	1,413
2,020	1,700
2021 through 2025	9,565
Non-Japanese Plans
Accrued Pension And Severance Costs [Abstract]
2,016	248
2,017	232
2,018	174
2,019	191
2,020	453
2021 through 2025	¥ 2,653

Stockholders' Equity (Changes i

Stockholders' Equity (Changes in Number of Shares Issued and Treasury Stock) (Detail) - shares	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Stockholders Equity [Line Items]
Exercise of stock options	(377,903)	(406,318)	(522,297)
Total Shares Of Common Stock
Stockholders Equity [Line Items]
Number of shares, beginning balance	199,566,770	199,566,770	199,566,770
Number of shares, ending balance	199,566,770	199,566,770	199,566,770
Shares Of Treasury Stock
Stockholders Equity [Line Items]
Number of shares, beginning balance	25,368,828	25,773,688	26,295,390
Purchase of shares	29,449	1,458	671
Exercise of stock options	(377,903)	(406,318)	(522,297)
Sale of shares	(80)		(76)
Number of shares, ending balance	25,020,294	25,368,828	25,773,688

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - Mar. 31, 2015 - JPY (¥) ¥ / shares in Units, ¥ in Millions	Total
Class of Stock [Line Items]
Distributions paid by the company to be appropriated as additional paid-in capital or a legal reserve	10.00%
Dividends per share	¥ 10
Dividend proposed	¥ 1,745
Amount available for future payment of dividends	¥ 40,783
Total Shares Of Common Stock
Class of Stock [Line Items]
Minimum additional paid in capital or a legal reserve in order to satisfy distribution appropriation	25.00%

Accrued Warranty Expenses (Sche

Accrued Warranty Expenses (Schedule of Changes in Accrued Warranty Expenses) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Accrued Warranty Expenses [Abstract]
Balance at beginning of year	¥ 1,589	¥ 1,889	¥ 2,129
Addition	2,592	2,319	3,172
Reduction	(2,735)	(2,667)	(3,474)
Translation adjustments	79	48	62
Balance at end of year	¥ 1,525	¥ 1,589	¥ 1,889

Operating Segment and Geogra109

Operating Segment and Geographic Information - Additional Information (Detail) ¥ in Millions	12 Months Ended
	Mar. 31, 2015JPY (¥)Segment	Mar. 31, 2014JPY (¥)	Mar. 31, 2013JPY (¥)
Segment Reporting Information [Line Items]
Number of reportable operating segments | Segment	3
Net sales	¥ 163,329	¥ 111,878	¥ 132,903
KOREA, REPUBLIC OF
Segment Reporting Information [Line Items]
Net sales	28,296	30,994	31,777
TAIWAN, PROVINCE OF CHINA
Segment Reporting Information [Line Items]
Net sales	55,960	33,347	35,826
China And Others
Segment Reporting Information [Line Items]
Net sales	¥ 29,182	¥ 17,320	¥ 21,611
Consolidated net sales | One Customer
Segment Reporting Information [Line Items]
Percentage of total consolidated net sales	15.00%	4.00%	14.00%
Consolidated net sales | Another Customer
Segment Reporting Information [Line Items]
Percentage of total consolidated net sales	10.00%	15.00%	6.00%

Operating Segment and Geogra110

Operating Segment and Geographic Information (Schedule of Reportable Operating Segment Information) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting Information [Line Items]
Net sales	¥ 163,329	¥ 111,878	¥ 132,903
Impairment charge	211	13,495
Depreciation and amortization	5,059	8,268	8,063
Operating income (loss) before stock option compensation expenses	14,619	(35,086)	941
Stock based compensation expense		1,283	861
Operating income	14,619	(36,369)	80
Expenditures for additions to long- lived assets	4,246	5,626	12,592
Total assets	273,041	229,856	225,515
Unaffiliated Customers
Segment Reporting Information [Line Items]
Net sales	163,329	111,878	132,903
Operating Segments | Semiconductor And Component Test System Business
Segment Reporting Information [Line Items]
Net sales	108,320	73,017	101,119
Impairment charge		12,770
Depreciation and amortization	1,817	3,711	3,423
Operating income (loss) before stock option compensation expenses	14,588	(26,724)	10,956
Expenditures for additions to long- lived assets	2,051	2,099	3,530
Total assets	88,983	80,564	99,168
Operating Segments | Mechatronics System Business
Segment Reporting Information [Line Items]
Net sales	28,347	14,984	13,653
Impairment charge		725
Depreciation and amortization	748	411	486
Operating income (loss) before stock option compensation expenses	3,768	(5,063)	(4,614)
Expenditures for additions to long- lived assets	716	1,562	4,565
Total assets	25,649	19,423	18,242
Operating Segments | Services Support And Others
Segment Reporting Information [Line Items]
Net sales	26,752	24,151	20,077
Depreciation and amortization	2,249	3,716	3,690
Operating income (loss) before stock option compensation expenses	3,348	3,012	775
Expenditures for additions to long- lived assets	1,428	1,826	4,356
Total assets	42,003	38,046	36,065
Operating Segments | Unaffiliated Customers | Semiconductor And Component Test System Business
Segment Reporting Information [Line Items]
Net sales	108,230	72,760	99,719
Operating Segments | Unaffiliated Customers | Mechatronics System Business
Segment Reporting Information [Line Items]
Net sales	28,347	14,967	13,107
Operating Segments | Unaffiliated Customers | Services Support And Others
Segment Reporting Information [Line Items]
Net sales	26,752	24,151	20,077
Operating Segments | Inter-Segment Sales | Semiconductor And Component Test System Business
Segment Reporting Information [Line Items]
Net sales	90	257	1,400
Operating Segments | Inter-Segment Sales | Mechatronics System Business
Segment Reporting Information [Line Items]
Net sales		17	546
Elimination And Corporate
Segment Reporting Information [Line Items]
Net sales	(90)	(274)	(1,946)
Impairment charge	211
Depreciation and amortization	245	430	464
Operating income (loss) before stock option compensation expenses	(7,085)	(6,311)	(6,176)
Expenditures for additions to long- lived assets	51	139	141
Total assets	116,406	91,823	72,040
Elimination And Corporate | Inter-Segment Sales
Segment Reporting Information [Line Items]
Net sales	¥ (90)	¥ (274)	¥ (1,946)

Operating Segment and Geogra111

Operating Segment and Geographic Information (Schedule of Net Sales to Unaffiliated Customers) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to unaffiliated customers	¥ 163,329	¥ 111,878	¥ 132,903
JAPAN
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to unaffiliated customers	13,120	12,221	14,045
Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to unaffiliated customers	27,695	10,720	20,583
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to unaffiliated customers	9,076	7,276	9,061
Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to unaffiliated customers	¥ 113,438	¥ 81,661	¥ 89,214

Operating Segment and Geogra112

Operating Segment and Geographic Information (Schedule of Long-Lived Assets) (Detail) - JPY (¥) ¥ in Millions	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	¥ 38,480	¥ 39,925	¥ 41,368
JAPAN
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	23,045	24,799	27,336
Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	2,577	2,417	2,693
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	2,211	2,435	2,106
Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	¥ 10,647	¥ 10,274	¥ 9,233

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail)	Mar. 31, 2015
Related Party Transaction [Line Items]
Percentage of stockholders	11.50%

Related Party Transactions (Sch

Related Party Transactions (Schedule of Related Party Transactions) (Detail) - JPY (¥) ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Related Party Transactions [Abstract]
Sales of products	¥ 1,600	¥ 802	¥ 1,128
Purchases of raw materials	2,726	2,800	3,757
Receivables	462	114	338
Payables	1,222	1,336	1,255
Purchases of software, hardware and others	68	282	66
Research and development expenses, computer rentals, maintenance and other expenses	¥ 863	¥ 1,551	¥ 1,634

Per Share Data (Schedule of Com

Per Share Data (Schedule of Computation of Basic and Diluted Net Income (Loss) Per Share) (Detail) - JPY (¥) ¥ / shares in Units, ¥ in Millions	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Per Share Data [Abstract]
Net income (loss)	¥ 12,948	¥ (35,540)	¥ (3,821)
Dilutive effect of exercise of convertible bonds	(16)
Diluted net income (loss)	¥ 12,932	¥ (35,540)	¥ (3,821)
Basic weighted average shares of common stock outstanding	174,244,799	174,134,457	173,478,054
Dilutive effect of exercise of stock options	163,433
Dilutive effect of exercise of convertible bonds	18,126,888
Diluted weighted average shares of common stock outstanding	192,535,120	174,134,457	173,478,054
Basic net income (loss) per share	¥ 74.31	¥ (204.10)	¥ (22.03)
Diluted net income (loss) per share	¥ 67.16	¥ (204.10)	¥ (22.03)

Per Share Data - Additional Inf

Per Share Data - Additional Information (Detail) - shares	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Per Share Data [Line Items]
Anti-dilutive outstanding stock options excluded from the calculation of diluted net income per share	4,025,677	7,094,339	5,704,699

Concentrations of Credit Risk -

Concentrations of Credit Risk - Additional Information (Detail) - Customer	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Concentration Risk [Line Items]
Number of customers with significant receivables	1	1
Accounts Receivable
Concentration Risk [Line Items]
Receivables from customers accounted for consolidated trade receivables, percentage	13.00%	14.00%

Commitments and Contingent L118

Commitments and Contingent Liabilities - Additional Information (Detail) ¥ in Millions	Mar. 31, 2015JPY (¥)
Property Plant and Equipment
Commitments And Contingent Liabilities [Line Items]
Commitments outstanding	¥ 145
Raw Materials and Supplies
Commitments And Contingent Liabilities [Line Items]
Commitments outstanding	¥ 3,089