Worth reading
26Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
168
¥ millions (year-on-year change in net sales)Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Supplementary materials to the earnings summaryThird quarter of the fiscal year ending December 20263 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥3,690 million+4.8%
Operating profit¥306 million+3.3%
Ordinary income¥343 million+9.1%
Net income¥178 million-3.8%
Selling, general and administrative expensesIncreased (specific amount and ratio of selling, general and administrative expenses to net sales not disclosed)
Full-year earnings forecastFigures not disclosed. Full-year earnings forecast unchanged
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Higher volumes of silicon recycling
- Recognition of revenue from SIP Phase 3
- Increase in selling, general and administrative expenses due to upfront investment in initiatives related to DX and AX
- Increase in equity-method investment gains related to the Malaysia business
- Increase in corporate taxes associated with the capital increase
The company identifies the factors but does not state the amount attributable to each one.
New initiatives
- Provision of the Future Strategy Co-Creation OS “SEA” for management executives
- Enhancement of AI-enabled sales activities and a group-wide sales strategy
- Expansion of the automated control system for the “ZERO I” smart factory
- Implementation of a reservation system to optimize inbound and outbound shipment scheduling
- Phased implementation of generative AI to support the development of ideas for resource circulation
- Sales of the steelmaking auxiliary material “calcium aluminate” through collaboration with Taiheiyo Metal Co., Ltd.
- Preparations for the construction and acquisition of permits and approvals for a circular-resource manufacturing plant in Indonesia
- Opening of an office with an adjacent MEGURU STATION® experience facility in Kameoka, Kyoto Prefecture
Key KPIsA metric the company considers important as a management benchmark.
- Recycling rate for the cement industry in Malaysia100 %
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings summary |
| Fiscal Period Covered | Third quarter of the fiscal year ending December 2026 |
| Net Sales | ¥3,690 million (YoY +4.8%) |
| Operating profit | ¥306 million (YoY +3.3%) |
| Ordinary income | ¥343 million (YoY +9.1%) |
| Net income | ¥178 million (YoY -3.8%) |
| Selling, general and administrative expenses | Increased (specific amount and ratio of selling, general and administrative expenses to net sales not disclosed) |
| Full-year earnings forecast | Figures not disclosed. Full-year earnings forecast unchanged |
| Breakdown of Factors Affecting the Change | Item Higher volumes of silicon recycling / Amount Not disclosed, Item Recognition of revenue from SIP Phase 3 / Amount Not disclosed, Item Increase in selling, general and administrative expenses due to upfront investment in initiatives related to DX and AX / Amount Not disclosed, Item Increase in equity-method investment gains related to the Malaysia business / Amount Not disclosed, Item Increase in corporate taxes associated with the capital increase / Amount Not disclosed |
| Key KPIs | Indicator name Recycling rate for the cement industry in Malaysia / Value 100 % / Year on year against the same period last year Not disclosed |
| New initiatives | Provision of the Future Strategy Co-Creation OS “SEA” for management executives, Enhancement of AI-enabled sales activities and a group-wide sales strategy, Expansion of the automated control system for the “ZERO I” smart factory, Implementation of a reservation system to optimize inbound and outbound shipment scheduling, Phased implementation of generative AI to support the development of ideas for resource circulation, Sales of the steelmaking auxiliary material “calcium aluminate” through collaboration with Taiheiyo Metal Co., Ltd., Preparations for the construction and acquisition of permits and approvals for a circular-resource manufacturing plant in Indonesia, Opening of an office with an adjacent MEGURU STATION® experience facility in Kameoka, Kyoto Prefecture |
Items this document does not state (20)
Gross Profit MarginOperating profit marginResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planSegment resultsUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Net sales increased due to higher volumes of silicon recycling and the recognition of revenue from SIP Phase 3. Operating profit increased as higher sales outweighed the increase in selling, general and administrative expenses resulting from upfront investment in initiatives related to DX and AX. Ordinary profit increased due to higher operating profit and an increase in equity-method investment gains related to the Malaysia business. Quarterly net profit declined due in part to higher corporate taxes associated with the capital increase.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.