Financial Results Presentation Materials for the Third Quarter of the Fiscal Year Ending December 2026 | Resonac Holdings Corporation (4004) timely disclosure

Worth reading

70In focus

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

540

¥ billion (increase in the full-year core operating profit forecast)

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings presentationThird quarter of the fiscal year ending December 20269 items taken from the company’s own explanation

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

Net Sales¥8,719 100 million+14.0%

Operating profit¥1,484 100 million +706.5%IFRS operating profit

Ordinary income¥1,445 100 million +781.1%profit before tax for the quarter

Net income¥946 100 million +1,470.0%profit for the quarter attributable to owners of the parent

Results for the three months of the current quarter

Revenue

¥3,251 100 million

Core operating profit

¥792 100 million

IFRS operating profit

¥780 100 million

Quarterly profit attributable to owners of the parent

¥462 100 million

Full-year earnings forecast

Revenue

¥12,350 100 million

Core operating profit

¥2,500 100 million

IFRS operating profit

¥1,150 100 million

Profit before tax

¥1,110 100 million

Profit for the year attributable to owners of the parent

¥750 100 million

EBITDA

¥3,384 100 million

EBITDA margin

27.4 %

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 variance¥597 100 million

Sales price differential¥251 100 million

Cost variance¥-346 100 million

Foreign exchange effects¥106 100 million

Other differences¥338 100 million

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

Exchange rate (¥/US$)158.9

Exchange rate (¥/€)184.5

Domestic naphtha (¥/KL)94,150

New initiatives

Successful development of 300mm SiC single-crystal substrates
Completion of the partial spin-off of Kurasas Chemical
Transfer of the adhesives business
Formulation of strategic options for the graphite electrode business

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

EBITDA¥2,290 100 million
Year on year against the same period last year+928.0%
EBITDA margin26.3 %
Year on year against the same period last year+8.4%
Net debt-to-equity ratio0.54 Times
Year on year against the same period last year-0.3%
ROIC (full-year forecast)15 %

Segment results

Semiconductors and electronic materials

Revenue

¥5,008 100 million+37.0%

Core operating profit

¥1,586 100 million+114.0%

Mobility

Revenue

¥1,217 100 million-8.0%

Core operating profit

¥48 100 million+138.0%

Innovation Materials

Revenue

¥753 100 million+11.0%

Core operating profit

¥96 100 million+18.0%

Chemicals

Revenue

¥1,419 100 million+13.0%

Core operating profit

¥15 100 million

Other and adjustments

Revenue

¥322 100 million-55.0%

Core operating profit

¥-104 100 million

Financial targets

ROIC

15 %

Type2026 full-year forecast

Net debt-to-equity ratio

0.54 Times

TypeActual as of the end of September 2026

Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.

¥-990 100 million
DetailsLoss associated with the formulation of strategic options for the graphite electrode business
¥-116 100 million
DetailsLoss incurred from the execution of the partial spin-off of Kurasas Chemical

Capital expenditures

¥679 billion continuing operations, January–September 2026

Annual Dividend

Annual dividend per share

¥65

Contents of this document
Item	Details
Document type	Earnings presentation
Fiscal Period Covered	Third quarter of the fiscal year ending December 2026
Net Sales	¥8,719 100 million (YoY +14.0%)
Operating profit	¥1,484 100 million (IFRS operating profit) (YoY +706.5%)
Ordinary income	¥1,445 100 million (profit before tax for the quarter) (YoY +781.1%)
Net income	¥946 100 million (profit for the quarter attributable to owners of the parent) (YoY +1,470.0%)
Results for the three months of the current quarter	Revenue ¥3,251 100 million / Core operating profit ¥792 100 million / IFRS operating profit ¥780 100 million / Quarterly profit attributable to owners of the parent ¥462 100 million
Full-year earnings forecast	Revenue ¥12,350 100 million / Core operating profit ¥2,500 100 million / IFRS operating profit ¥1,150 100 million / Profit before tax ¥1,110 100 million / Profit for the year attributable to owners of the parent ¥750 100 million / EBITDA ¥3,384 100 million / EBITDA margin 27.4 %
Segment results	Semiconductors and electronic materials Revenue ¥5,008 100 million (YoY +37.0%) / Core operating profit ¥1,586 100 million (YoY +114.0%) / Mobility Revenue ¥1,217 100 million (YoY -8.0%) / Core operating profit ¥48 100 million (YoY +138.0%) / Innovation Materials Revenue ¥753 100 million (YoY +11.0%) / Core operating profit ¥96 100 million (YoY +18.0%) / Chemicals Revenue ¥1,419 100 million (YoY +13.0%) / Core operating profit ¥15 100 million / Other and adjustments Revenue ¥322 100 million (YoY -55.0%) / Core operating profit ¥-104 100 million
Breakdown of Factors Affecting the Change	Sales volume variance ¥597 100 million / Sales price differential ¥251 100 million / Cost variance ¥-346 100 million / Foreign exchange effects ¥106 100 million / Other differences ¥338 100 million
Key KPIs	EBITDA ¥2,290 100 million, EBITDA margin 26.3 %, Net debt-to-equity ratio 0.54 Times, ROIC (full-year forecast) 15 %
Assumptions Underlying the Business Outlook	Exchange rate (¥/US$) 158.9 / Exchange rate (¥/€) 184.5 / Domestic naphtha (¥/KL) 94,150
Risk amount incorporated into the outlook	Amount ¥-990 100 million / Details Loss associated with the formulation of strategic options for the graphite electrode business, Amount ¥-116 100 million / Details Loss incurred from the execution of the partial spin-off of Kurasas Chemical
Financial targets	ROIC 15 % / Net debt-to-equity ratio 0.54 Times
Annual Dividend	Annual dividend per share ¥65
Capital expenditures	¥679 billion (continuing operations, January–September 2026)
New initiatives	Successful development of 300mm SiC single-crystal substrates, Completion of the partial spin-off of Kurasas Chemical, Transfer of the adhesives business, Formulation of strategic options for the graphite electrode business

Items this document does not state (14)

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 employeesMedium-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.

Sales volumes increased in semiconductors and electronic materials, led by materials for AI applications, while in chemicals, the recovery in graphite sales volumes and the effects of structural reforms contributed to performance. The full-year forecasts incorporate a ¥99 billion loss associated with the formulation of strategic options for the graphite electrode business, as well as losses associated with the execution of the partial spin-off of Kurasas Chemical.

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