Financial Results Presentation for the Six-Month Period of the Fiscal Year Ending December 2026 | Resonac Holdings Corporation (4004) timely disclosure

Worth reading

74In focus

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

560

Hundreds of millions of yen

Wording

Conditional

How definitive the wording is.

Contents of this document

Financial results presentationInterim period of the fiscal year ending December 20268 items taken from the company’s own explanation

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

Net Sales6,769 Hundreds of millions of yen+5.0%

Operating profit733 Hundreds of millions of yen

Ordinary income728 Hundreds of millions of yen

Net income485 Hundreds of millions of yen+147.0%

Results for the three months of the current quarter

Revenue

3,690 Hundreds of millions of yen

Core operating profit

551 Hundreds of millions of yen

IFRS operating profit

512 Hundreds of millions of yen

Profit before quarterly income taxes

502 Hundreds of millions of yen

Quarterly profit attributable to owners of the parent

332 Hundreds of millions of yen

EBITDA

782 Hundreds of millions of yen

EBITDA margin

21.2 %

Full-year earnings forecast

Revenue

11,650 Hundreds of millions of yen

Core operating profit

1,960 Hundreds of millions of yen

IFRS operating profit

1,600 Hundreds of millions of yen

Income before taxes

1,580 Hundreds of millions of yen

Profit for the year from continuing operations

1,100 Hundreds of millions of yen

Profit for the year from discontinued operations

40 Hundreds of millions of yen

Profit for the period attributable to owners of the parent

1,125 Hundreds of millions of yen

EBITDA

2,845 Hundreds of millions of yen

EBITDA margin

24.4 %

What the company explained in this material

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

Sales volume variance389 Hundreds of millions of yen

Sales price differential234 Hundreds of millions of yen

Cost variance-374 Hundreds of millions of yen

Foreign exchange effects59 Hundreds of millions of yen

Other differences235 Hundreds of millions of yen

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

Exchange rate

¥/US$154.1

yen/€179.8

Domestic naphtha

¥79,150 /KL

New initiatives

Strengthening the manufacturing structure for high-purity hydrogen fluoride gas for semiconductor applications
Additional investment of approximately ¥15.0 billion in hard disk media production in response to growing storage demand driven by the spread of AI
Procedures for executing the partial spin-off of クラサスケミカル

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

EBITDA1,343 Hundreds of millions of yen
Year on year against the same period last year+522.0%
EBITDA margin19.8 %
Year on year against the same period last year+7.1%
Net debt-to-equity ratio0.65 times
Year on year against the same period last year-0.2%
Full-year ROIC forecast9.8 %
Full-year EPS forecast¥606
Full-year adjusted EPS forecast¥800

Segment results

Semiconductors and electronic materials

Revenue

2,990 Hundreds of millions of yen+30.0%

Core operating profit

815 Hundreds of millions of yen+92.0%

Mobility

Revenue

846 Hundreds of millions of yen-6.0%

Core operating profit

43 Hundreds of millions of yen+227.0%

Innovation Materials

Revenue

500 Hundreds of millions of yen+11.0%

Core operating profit

63 Hundreds of millions of yen+27.0%

Chemicals

Revenue

918 Hundreds of millions of yen+17.0%

Core operating profit

-6 Hundreds of millions of yen

Kurasasu Chemical

Revenue

1,301 Hundreds of millions of yen-13.0%

Core operating profit

38 Hundreds of millions of yen

Other and adjustments

Revenue

214 Hundreds of millions of yen-56.0%

Core operating profit

-65 Hundreds of millions of yen

Financial targets

ROIC

Latest forecast9.8 %

Net debt-to-equity ratio

Current forecast for the year-end of 20260.55 times

Net debt/EBITDA multiple

Current forecast for the year-end of 20261.9 times

Capital expenditures

581 Hundreds of millions of yen

Annual Dividend

Annual dividend per share¥65

Contents of this document
Item	Details
Document type	Financial results presentation
Fiscal Period Covered	Interim period of the fiscal year ending December 2026
Net Sales	6,769 Hundreds of millions of yen (YoY +5.0%)
Operating profit	733 Hundreds of millions of yen
Ordinary income	728 Hundreds of millions of yen
Net income	485 Hundreds of millions of yen (YoY +147.0%)
Results for the three months of the current quarter	Revenue 3,690 Hundreds of millions of yen / Core operating profit 551 Hundreds of millions of yen / IFRS operating profit 512 Hundreds of millions of yen / Profit before quarterly income taxes 502 Hundreds of millions of yen / Quarterly profit attributable to owners of the parent 332 Hundreds of millions of yen / EBITDA 782 Hundreds of millions of yen / EBITDA margin 21.2 %
Full-year earnings forecast	Revenue 11,650 Hundreds of millions of yen / Core operating profit 1,960 Hundreds of millions of yen / IFRS operating profit 1,600 Hundreds of millions of yen / Income before taxes 1,580 Hundreds of millions of yen / Profit for the year from continuing operations 1,100 Hundreds of millions of yen / Profit for the year from discontinued operations 40 Hundreds of millions of yen / Profit for the period attributable to owners of the parent 1,125 Hundreds of millions of yen / EBITDA 2,845 Hundreds of millions of yen / EBITDA margin 24.4 %
Segment results	Semiconductors and electronic materials Revenue 2,990 Hundreds of millions of yen (YoY +30.0%) / Core operating profit 815 Hundreds of millions of yen (YoY +92.0%) / Mobility Revenue 846 Hundreds of millions of yen (YoY -6.0%) / Core operating profit 43 Hundreds of millions of yen (YoY +227.0%) / Innovation Materials Revenue 500 Hundreds of millions of yen (YoY +11.0%) / Core operating profit 63 Hundreds of millions of yen (YoY +27.0%) / Chemicals Revenue 918 Hundreds of millions of yen (YoY +17.0%) / Core operating profit -6 Hundreds of millions of yen / Kurasasu Chemical Revenue 1,301 Hundreds of millions of yen (YoY -13.0%) / Core operating profit 38 Hundreds of millions of yen / Other and adjustments Revenue 214 Hundreds of millions of yen (YoY -56.0%) / Core operating profit -65 Hundreds of millions of yen
Breakdown of Factors Affecting the Change	Sales volume variance 389 Hundreds of millions of yen / Sales price differential 234 Hundreds of millions of yen / Cost variance -374 Hundreds of millions of yen / Foreign exchange effects 59 Hundreds of millions of yen / Other differences 235 Hundreds of millions of yen
Key KPIs	Indicator name EBITDA / Value 1,343 Hundreds of millions of yen / Year on year against the same period last year 522 Hundreds of millions of yen, Indicator name EBITDA margin / Value 19.8 % / Year on year against the same period last year 7.1 %, Indicator name Net debt-to-equity ratio / Value 0.65 times / Year on year against the same period last year -0.18 times, Indicator name Full-year ROIC forecast / Value 9.8 % / Year on year against the same period last year Not disclosed, Indicator name Full-year EPS forecast / Value ¥606 / Year on year against the same period last year Not disclosed, Indicator name Full-year adjusted EPS forecast / Value ¥800 / Year on year against the same period last year Not disclosed
Assumptions Underlying the Business Outlook	Exchange rate ¥/US$ 154.1 / yen/€ 179.8 / Domestic naphtha ¥79,150 /KL
Financial targets	ROIC Latest forecast 9.8 % / Net debt-to-equity ratio Current forecast for the year-end of 2026 0.55 times / Net debt/EBITDA multiple Current forecast for the year-end of 2026 1.9 times
Annual Dividend	Annual dividend per share ¥65 / Interim and Year-End Breakdown Not disclosed
Capital expenditures	581 Hundreds of millions of yen
New initiatives	Strengthening the manufacturing structure for high-purity hydrogen fluoride gas for semiconductor applications, Additional investment of approximately ¥15.0 billion in hard disk media production in response to growing storage demand driven by the spread of AI, Procedures for executing the partial spin-off of クラサスケミカル

Items this document does not state (15)

Gross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsPayout 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.

In semiconductors and electronic materials, sales volumes increased, led mainly by materials for AI applications. In chemicals, the recovery in graphite sales volumes and the effects of structural reforms contributed to higher profit. The full-year forecast was revised to reflect strong performance in semiconductors and electronic materials and the treatment of クラサスケミカル as a discontinued operation based on the planned execution of a partial spin-off.

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