Komori
Earnings presentation materials3103UNITIKA LTD.Materials and Chemicals

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027

In the first half, net sales declined due to the impact of the business withdrawal, while operating profit increased significantly through expanded sales of products such as polymers and glass fiber, price revisions, and cost reductions, resulting in record-high profit for a first half. The Company consequently revised its full-year earnings forecasts upward.

Worth reading
68In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
22
¥100 million (year-on-year increase in operating income)
Wording
Conditional
How definitive the wording is.

Contents of this document

Earnings presentation materialsFiscal year ending March 2027, second quarter (first half)6 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥489 100 million-21.3%
Operating profit¥79 100 million+39.7%
Ordinary income¥76 100 million+57.9%
Net income¥75 100 million
Operating profit margin16.1 %
Results for the three months of the current quarter
Net Sales
¥248 100 million
Operating profit
¥37 100 million
Polymer Business Revenue
¥186 100 million
Functional Materials Business Revenue
¥47 100 million
Other Businesses net sales
¥15 100 million
Full-year earnings forecast
Net Sales
¥940 100 million
Operating profit
¥130 100 million
Ordinary income
¥120 100 million
Profit attributable to owners of the parent
¥110 100 million
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales52.0%
Operating profit60.8%
Ordinary income63.3%
Profit attributable to owners of the parent68.2%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Sales have exceeded plan.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
First-half operating profit
Selling prices and product mix+¥4.3 billion
Sales Volumes+¥600 million
Cost factors-¥2.5 billion
Other discontinued businesses-¥100 million
Full-year operating income forecast
Selling prices and product mix+¥7.8 billion
Sales Volumes+¥500 million
Cost factors-¥7.1 billion
Other discontinued businesses+¥1.2 billion
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Exchange rate
¥159 /US$
Crude Oil Prices
100 dollars/barrel
New initiatives
  • Changes in suppliers
  • Price Revisions
  • Productivity Improvement
  • Various cost reductions
  • SG&A cost reduction
Segment results
Polymers business
Net Sales
¥356 100 million
Revenue year on year+25.4%
Operating profit
¥61 100 million
Operating profit year on year+22.2%
Functional materials business
Net Sales
¥97 100 million
Revenue year on year-49.3%
Operating profit
¥19 100 million
Operating profit year on year+126.0%
Other Businesses
Net Sales
¥37 100 million
Revenue year on year-75.1%
Operating profit
¥-2 100 million
Operating profit year on year+¥100 million
Capital expenditures
¥19 100 million
Contents of this document
ItemDetails
Document typeEarnings presentation materials
Fiscal Period CoveredFiscal year ending March 2027, second quarter (first half)
Net Sales¥489 100 million (YoY -21.3%)
Operating profit¥79 100 million (YoY +39.7%)
Ordinary income¥76 100 million (YoY +57.9%)
Net income¥75 100 million
Operating profit margin16.1 %
Results for the three months of the current quarterNet Sales ¥248 100 million / Operating profit ¥37 100 million / Polymer Business Revenue ¥186 100 million / Functional Materials Business Revenue ¥47 100 million / Other Businesses net sales ¥15 100 million
Full-year earnings forecastNet Sales ¥940 100 million / Operating profit ¥130 100 million / Ordinary income ¥120 100 million / Profit attributable to owners of the parent ¥110 100 million
Progress against full-year forecastNet Sales 52.0% / Operating profit 60.8% / Ordinary income 63.3% / Profit attributable to owners of the parent 68.2%
Self-assessment against the planSales have exceeded plan.
Segment resultsPolymers business Net Sales ¥356 100 million / Revenue year on year +25.4% / Operating profit ¥61 100 million / Operating profit year on year +22.2% / Functional materials business Net Sales ¥97 100 million / Revenue year on year -49.3% / Operating profit ¥19 100 million / Operating profit year on year +126.0% / Other Businesses Net Sales ¥37 100 million / Revenue year on year -75.1% / Operating profit ¥-2 100 million / Operating profit year on year +¥100 million
Breakdown of Factors Affecting the ChangeFirst-half operating profit Selling prices and product mix +¥4.3 billion / Sales Volumes +¥600 million / Cost factors -¥2.5 billion / Other discontinued businesses -¥100 million / Full-year operating income forecast Selling prices and product mix +¥7.8 billion / Sales Volumes +¥500 million / Cost factors -¥7.1 billion / Other discontinued businesses +¥1.2 billion
Assumptions Underlying the Business OutlookExchange rate ¥159 /US$ / Crude Oil Prices 100 dollars/barrel
Capital expenditures¥19 100 million
New initiativesChanges in suppliers, Price Revisions, Productivity Improvement, Various cost reductions, SG&A cost reduction
Items this document does not state (15)
Gross Profit MarginSelling, general and administrative expensesKey KPIsUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders 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 impact of rising raw material and fuel prices was mitigated by the effects of expanded sales of high-value-added, high-performance products, strong orders, price revisions, changes in suppliers, productivity improvements, cost reductions, and cuts in selling, general and administrative expenses.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 | UNITIKA LTD. (3103) timely disclosure | Komori