Overview of Financial Results for the Second Quarter of the Fiscal Year Ending March 2027 | J-OIL MILLS, INC. (2613) timely disclosure

Worth reading

59In focus

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

86.3

¥100 million (year-on-year change in first-half revenue)

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings presentationSecond quarter of the fiscal year ending March 20278 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥1,208.7 100 million+7.7%

Operating profit¥25.2 100 million+0.2%

Ordinary income¥24.9 100 million-10.4%

Net income¥17.4 100 million-0.8%

Operating profit margin2.1 %

Results for the three months of the current quarter

Net Sales

First quarter of fiscal 2026¥602 100 million

Second quarter of FY2026¥607 100 million

Operating profit

First quarter of fiscal 2026¥15.7 100 million

Second quarter of FY2026¥9.5 100 million

Net income for the current fiscal year

First quarter of fiscal 2026¥13.5 100 million

Second quarter of FY2026¥3.9 100 million

Full-year earnings forecast

Net Sales

¥2,430 100 million

Operating profit

¥55 100 million

Ordinary income

¥62 100 million

Profit attributable to owners of the parent

¥50 100 million

Operating profit margin

2.3 %

ROE

4.5 %

ROIC

2.8 %

EPS

151 Yen

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

Expected to achieve the initial forecast

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Oils and fats business operating profit

Raw Material Costs¥-76.1 100 million

Meal sales¥37.4 100 million

Selling Prices¥40.3 100 million

Sales volume by weight¥2.2 100 million

Utilities, materials and other¥-4 100 million

Factory fixed costs¥-1.6 100 million

Logistics Costs¥-2.6 100 million

General expenses and other¥3.2 100 million

Specialty foods business operating profit

Selling Prices¥2.9 100 million

Sales volume by weight¥-0.4 100 million

Other costs¥-1.5 100 million

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

FY2026 forecast exchange rate

¥158 /US$

FY2025 exchange rate

¥149 /US$

Raw Material PricesExpected to remain at high levels

Energy CostsExpected to continue rising

Material PricesExpected to continue rising

New initiatives

Promoting price optimization
Expansion of high-value-added products
Advancement of proposal activities tailored to customer needs
Optimize the product lineup
Evolution into an integrated solutions designer
Accelerating overseas expansion
Advancing DX
Promotion of human capital management

Key KPIsA metric the company considers important as a management benchmark.

Revenue from high-value-added products

¥377.4 100 million+5.2%

Gross profit from high-value-added products

¥74.1 100 million-1.0%

High-value-added products gross profit margin

19.6 %

yoy_change_pp-1.2

Long-lasting oil SUSTEC sales weight

1.6 times sales volume of Long-lasting Oil SUSTEC compared with 2020

Cash and deposits

¥80 100 million

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Edible Oils

Selling Prices

¥40.3 100 million; impact on operating profit

Sales volume by weight

¥2.2 100 million; impact on operating profit

Dairy-based PBF

Selling Prices

¥1.7 100 million; impact on operating profit

Sales volume by weight

¥1.5 100 million; impact on operating profit

Food Ingredients

Selling Prices

¥1.3 100 million; impact on operating profit

Sales volume by weight

¥-1.9 100 million; impact on operating profit

Segment results

Edible Oils

Net Sales

¥1,112.4 100 million+8.4%

Operating profit

¥18.3 100 million-6.1%

Specialty Foods Business

Net Sales

¥92.7 100 million+0.3%

Operating profit

¥5.6 100 million+20.6%

Dairy-based PBF

Net Sales

¥55.6 100 million+3.0%

Operating profit

¥2.5 100 million+26.6%

Food Ingredients

Net Sales

¥37.1 100 million-3.5%

Operating profit

¥3.1 100 million+16.1%

Other businesses

Net Sales

¥3.6 100 million-7.5%

Operating profit

¥1.2 100 million+29.4%

Financial targets

ROE

4.5 %

ROIC

2.8 %

Contents of this document
Item	Details
Document type	Earnings presentation
Fiscal Period Covered	Second quarter of the fiscal year ending March 2027
Net Sales	¥1,208.7 100 million (YoY +7.7%)
Operating profit	¥25.2 100 million (YoY +0.2%)
Ordinary income	¥24.9 100 million (YoY -10.4%)
Net income	¥17.4 100 million (YoY -0.8%)
Operating profit margin	2.1 %
Results for the three months of the current quarter	Net Sales First quarter of fiscal 2026 ¥602 100 million / Second quarter of FY2026 ¥607 100 million / Operating profit First quarter of fiscal 2026 ¥15.7 100 million / Second quarter of FY2026 ¥9.5 100 million / Net income for the current fiscal year First quarter of fiscal 2026 ¥13.5 100 million / Second quarter of FY2026 ¥3.9 100 million
Full-year earnings forecast	Net Sales ¥2,430 100 million / Operating profit ¥55 100 million / Ordinary income ¥62 100 million / Profit attributable to owners of the parent ¥50 100 million / Operating profit margin 2.3 % / ROE 4.5 % / ROIC 2.8 % / EPS 151 Yen
Self-assessment against the plan	Expected to achieve the initial forecast
Segment results	Edible Oils Net Sales ¥1,112.4 100 million (YoY +8.4%) / Operating profit ¥18.3 100 million (YoY -6.1%) / Specialty Foods Business Net Sales ¥92.7 100 million (YoY +0.3%) / Operating profit ¥5.6 100 million (YoY +20.6%) / Dairy-based PBF Net Sales ¥55.6 100 million (YoY +3.0%) / Operating profit ¥2.5 100 million (YoY +26.6%) / Food Ingredients Net Sales ¥37.1 100 million (YoY -3.5%) / Operating profit ¥3.1 100 million (YoY +16.1%) / Other businesses Net Sales ¥3.6 100 million (YoY -7.5%) / Operating profit ¥1.2 100 million (YoY +29.4%)
Breakdown of Factors Affecting the Change	Oils and fats business operating profit Raw Material Costs ¥-76.1 100 million / Meal sales ¥37.4 100 million / Selling Prices ¥40.3 100 million / Sales volume by weight ¥2.2 100 million / Utilities, materials and other ¥-4 100 million / Factory fixed costs ¥-1.6 100 million / Logistics Costs ¥-2.6 100 million / General expenses and other ¥3.2 100 million / Specialty foods business operating profit Selling Prices ¥2.9 100 million / Sales volume by weight ¥-0.4 100 million / Other costs ¥-1.5 100 million
Key KPIs	Revenue from high-value-added products ¥377.4 100 million (YoY +5.2%) / Gross profit from high-value-added products ¥74.1 100 million (YoY -1.0%) / High-value-added products gross profit margin 19.6 % / Long-lasting oil SUSTEC sales weight 1.6 times (sales volume of Long-lasting Oil SUSTEC compared with 2020) / Cash and deposits ¥80 100 million
Unit price and quantity metrics	Edible Oils Selling Prices ¥40.3 100 million; impact on operating profit / Sales volume by weight ¥2.2 100 million; impact on operating profit / Dairy-based PBF Selling Prices ¥1.7 100 million; impact on operating profit / Sales volume by weight ¥1.5 100 million; impact on operating profit / Food Ingredients Selling Prices ¥1.3 100 million; impact on operating profit / Sales volume by weight ¥-1.9 100 million; impact on operating profit
Assumptions Underlying the Business Outlook	FY2026 forecast exchange rate ¥158 /US$ / FY2025 exchange rate ¥149 /US$ / Raw Material Prices Expected to remain at high levels / Energy Costs Expected to continue rising / Material Prices Expected to continue rising
Financial targets	ROE 4.5 % / ROIC 2.8 %
New initiatives	Promoting price optimization, Expansion of high-value-added products, Advancement of proposal activities tailored to customer needs, Optimize the product lineup, Evolution into an integrated solutions designer, Accelerating overseas expansion, Advancing DX, Promotion of human capital management

Items this document does not state (14)

Gross Profit MarginSelling, general and administrative expensesProgress against full-year forecastNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan 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.

The increase in revenue was due to the penetration of price revisions and an increase in sales volume. In the Oils and Fats Business, operating profit was affected by higher costs for raw materials and other items, but initiatives related to price revisions and improved profitability in the Specialty Foods Business enabled the company to maintain operating profit at roughly the same level as in the same period of the previous year.

How to read this page

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