Worth reading
51Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
5000
¥ millions (increase from the previous forecast for full-year revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationQ3 FY20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥107,535 million+8.8%
Operating profit¥6,557 million+18.5%
Ordinary income¥6,714 million+11.2%
Net income¥5,406 million+18.3%
Selling, general and administrative expenses¥12,424 million
Gross Profit Margin
Rate17.7%
Operating profit margin
Rate6.1%
Year-on-year change (points)+0.5 percentage points (difference confirmed from the displayed figures)
Full-year earnings forecast
Net Sales
¥138,000 million
Operating profit
¥7,500 million
Ordinary income
¥7,650 million
Profit attributable to owners of the parent
¥6,000 million
EPS
¥104.05
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 Sales80.9%
Operating profit100.9%
Ordinary income101.7%
Profit attributable to owners of the parent112.6%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
StrongBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Increase in revenue by segmentFine Chemicals +¥2,728 million, Industrial Products +¥2,434 million, Sustainability +¥902 million, Life Sciences +¥2,493 million, Other +¥172 million
- Change in operating income by segmentFine Chemicals +¥568 million, Industrial Products +¥491 million, Sustainability ▲¥358 million, Life Sciences +¥329 million, Other +¥572 million
- Review of selling prices
- Recognition of gains on sales of cross-held shares
New initiatives
- Upward Revision to Full-Year Earnings Forecast
- Payment of a ¥10 commemorative dividend for the company's 80th anniversary
- Establishment of a share buyback limit of up to 2.9 million shares or ¥3.5 billion
- Introduction of a Shareholder Benefit Program
- Launch of official Instagram and X accounts
Key KPIsA metric the company considers important as a management benchmark.
- EPS¥93.8
- LTV ratio2.5%Prior-year period6.0%
- Equity ratio63.8%Prior-year period62.9%
Segment results
Fine chemicals
Net Sales
¥35,008 million+8.5%
Operating profit
¥2,539 million+28.8%
Industrial Products
Net Sales
¥30,414 million+8.7%
Operating profit
¥2,779 million+21.5%
Sustainability
Net Sales
¥9,407 million+10.6%
Operating profit
¥953 million-27.3%
Life Science
Net Sales
¥31,563 million+8.6%
Operating profit
¥1,627 million+25.3%
Other
Net Sales
¥1,141 million
Operating profit
¥-1,342 million
Annual Dividend
Annual dividend amount¥40.0
BreakdownRegular dividend of ¥30.0 (interim ¥15.0 and year-end ¥15.0) plus an 80th-anniversary commemorative dividend of ¥10.0
Payout ratio
38.4%Acquisition of treasury shares
Buyback limitUp to 2.9 million shares or ¥3.5 billion
PeriodAugust 2026 to July 2027
Total payout ratio
48.2%| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | ¥107,535 million (YoY +8.8%) |
| Operating profit | ¥6,557 million (YoY +18.5%) |
| Ordinary income | ¥6,714 million (YoY +11.2%) |
| Net income | ¥5,406 million (YoY +18.3%) |
| Gross Profit Margin | Rate 17.7% / Year-on-year change (points) Not disclosed |
| Operating profit margin | Rate 6.1% / Year-on-year change (points) +0.5 percentage points (difference confirmed from the displayed figures) |
| Selling, general and administrative expenses | ¥12,424 million |
| Full-year earnings forecast | Net Sales ¥138,000 million / Operating profit ¥7,500 million / Ordinary income ¥7,650 million / Profit attributable to owners of the parent ¥6,000 million / EPS ¥104.05 |
| Progress against full-year forecast | Net Sales 80.9% / Operating profit 100.9% / Ordinary income 101.7% / Profit attributable to owners of the parent 112.6% |
| Self-assessment against the plan | Strong |
| Segment results | Fine chemicals Net Sales ¥35,008 million (YoY +8.5%) / Operating profit ¥2,539 million (YoY +28.8%) / Industrial Products Net Sales ¥30,414 million (YoY +8.7%) / Operating profit ¥2,779 million (YoY +21.5%) / Sustainability Net Sales ¥9,407 million (YoY +10.6%) / Operating profit ¥953 million (YoY -27.3%) / Life Science Net Sales ¥31,563 million (YoY +8.6%) / Operating profit ¥1,627 million (YoY +25.3%) / Other Net Sales ¥1,141 million / Operating profit ¥-1,342 million |
| Breakdown of Factors Affecting the Change | Factors Increase in revenue by segment / Amount Fine Chemicals +¥2,728 million, Industrial Products +¥2,434 million, Sustainability +¥902 million, Life Sciences +¥2,493 million, Other +¥172 million, Factors Change in operating income by segment / Amount Fine Chemicals +¥568 million, Industrial Products +¥491 million, Sustainability ▲¥358 million, Life Sciences +¥329 million, Other +¥572 million, Factors Review of selling prices / Amount Not disclosed, Factors Recognition of gains on sales of cross-held shares / Amount Not disclosed |
| Key KPIs | Indicator name EPS / Value ¥93.8 / Year on year against the same period last year Not disclosed, Indicator name LTV ratio / Value 2.5% / Prior-year period 6.0%, Indicator name Equity ratio / Value 63.8% / Prior-year period 62.9% |
| Annual Dividend | Annual dividend amount ¥40.0 / Breakdown Regular dividend of ¥30.0 (interim ¥15.0 and year-end ¥15.0) plus an 80th-anniversary commemorative dividend of ¥10.0 |
| Payout ratio | 38.4% |
| Total payout ratio | 48.2% |
| Acquisition of treasury shares | Buyback limit Up to 2.9 million shares or ¥3.5 billion / Period August 2026 to July 2027 |
| New initiatives | Upward Revision to Full-Year Earnings Forecast, Payment of a ¥10 commemorative dividend for the company's 80th anniversary, Establishment of a share buyback limit of up to 2.9 million shares or ¥3.5 billion, Introduction of a Shareholder Benefit Program, Launch of official Instagram and X accounts |
Items this document does not state (12)
Results for the three months of the current quarterUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsCapital 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 company cited progress in results through the third quarter, growth in existing businesses, and improved profitability as new projects began contributing to earnings. The reasons given for shareholder returns were the company's 80th anniversary and enhancing the appeal of equity investment.
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.