Worth reading
69In 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
11.8
Year-on-year change in operating income (%)Wording
Conditional
How definitive the wording is.Results for this period
Full year1 April 2025–31 March 2026ConsolidatedJapanese GAAPNet Sales279,586¥ millionYear on year +11.2%Progress 96.5%
Operating profit63,552¥ millionYear on year +11.8%Progress 95.1%
Ordinary income65,897¥ millionYear on year +13.6%Progress 95.8%
Net income attributable to owners of the parent49,707¥ millionYear on year +15.5%Progress 96.5%
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share¥368.26
Operating Margin22.7%
Financial position at period-end
Total assets355,078¥ million
of which net assets 259,051 ¥ millionEquity ratio 71.9%vs. prior year-end +1.4pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Cash inflows and outflows
Operating+64,164
Investment-21,178
Financials-36,162
Net change+6,824
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥35,729 million
Segment revenue
Chemicals39,3139.5%+1,478.0%
Functional Materials113,37727.3%+13,279.0%
Agricultural Chemicals96,24323.2%+10,017.0%
Healthcare5,2241.3%+769.0%
Wholesale128,89931.1%+11,743.0%
Other31,7557.7%+2,580.0%
Segment profit
Chemicals1,1071.6%+737.0%
Functional Materials35,33150.7%+6,009.0%
Agricultural Chemicals26,04337.4%+118.0%
Healthcare1,3521.9%+591.0%
Wholesale3,8135.5%+276.0%
Other2,0382.9%+1,443.0%
Regional sales
Japan111,83940.0%
China57,95420.7%
South Korea27,3959.8%
Other Asia36,42013.0%
Europe, the Americas and other regions45,97516.4%
Outlook and shareholder returns
Full-year earnings forecast
Period Covered1 April 2026 to 31 March 2027
Net Sales¥289,700 million (YoY +3.6%)
Operating profit¥66,800 million (YoY +5.1%)
Ordinary income¥68,800 million (YoY +4.4%)
Net income¥51,500 million (YoY +3.6%)
Annual Dividend Forecast¥174 per share → ¥212 per share（+21.8%）
Payout ratio54.9%
Shareholder Return PolicyDividend payout ratio of at least 55%; total payout ratio of at least 75%
Factors Behind Changes in Business Performance
Chemicals, performance materials and agricultural chemicals posted higher revenue. Semiconductor materials recorded particularly strong growth, supported by robust customer operating conditions; domestic agricultural chemicals benefited from stronger demand associated with higher rice prices; and overseas agricultural chemicals benefited from strong sales of the Raimei pesticide. Healthcare revenue declined.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name 台灣日産化學半導體材料股份有限公司 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsAt a meeting of the Board of Directors held on 15 May 2026, the company resolved to repurchase treasury shares during the period from 18 May 2026 through 31 March 2027. The repurchase will be limited to 2.1 million shares and ¥10.5 billion in total purchase value.
Impairment loss¥88 million
Breakdown of extraordinary income (loss)No extraordinary income or extraordinary losses were recorded for the current fiscal year
Depreciation and amortization¥15,405 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End134,800,000 Shares
Treasury Shares at Period-End691,415 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025–31 March 2026 |
| Net Sales | ¥279,586 million (YoY +11.2%) |
| Operating profit | ¥63,552 million (YoY +11.8%) |
| Ordinary income | ¥65,897 million (YoY +13.6%) |
| Profit attributable to owners of the parent | ¥49,707 million (YoY +15.5%) |
| Net income per share | ¥368.26 |
| Operating Margin | 22.7% |
| Equity ratio | End of the current fiscal period 71.9% / End of previous period 70.5% |
| Total assets | ¥355,078 million |
| Net assets | ¥259,051 million |
| Cash flows from operating activities | ¥64,164 million |
| Cash flows from investing activities | ¥-21,178 million |
| Cash flows from financing activities | ¥-36,162 million |
| Cash and cash equivalents at end of period | ¥35,729 million |
| Full-year earnings forecast | Period Covered 1 April 2026 to 31 March 2027 / Net Sales ¥289,700 million (YoY +3.6%) / Operating profit ¥66,800 million (YoY +5.1%) / Ordinary income ¥68,800 million (YoY +4.4%) / Net income ¥51,500 million (YoY +3.6%) |
| Annual Dividend Forecast | ¥174 per share → ¥212 per share（+21.8%） |
| Payout ratio | 54.9% |
| Shareholder Return Policy | Dividend payout ratio of at least 55%; total payout ratio of at least 75% |
| Segment revenue | Segment Chemicals / Net Sales ¥39,313 million / Year on year against the same period last year ¥1,478 million increase, Segment Functional Materials / Net Sales ¥113,377 million / Year on year against the same period last year ¥13,279 million increase, Segment Agricultural Chemicals / Net Sales ¥96,243 million / Year on year against the same period last year ¥10,017 million increase, Segment Healthcare / Net Sales ¥5,224 million / Year on year against the same period last year ¥769 million decrease, Segment Wholesale / Net Sales ¥128,899 million / Year on year against the same period last year ¥11,743 million increase, Segment Other / Net Sales ¥31,755 million / Year on year against the same period last year ¥2,580 million increase |
| Segment profit | Segment Chemicals / Segment profit ¥1,107 million / Year on year against the same period last year ¥737 million increase, Segment Functional Materials / Segment profit ¥35,331 million / Year on year against the same period last year ¥6,009 million increase, Segment Agricultural Chemicals / Segment profit ¥26,043 million / Year on year against the same period last year ¥118 million increase, Segment Healthcare / Segment profit ¥1,352 million / Year on year against the same period last year ¥591 million decrease, Segment Wholesale / Segment profit ¥3,813 million / Year on year against the same period last year ¥276 million decrease, Segment Other / Segment profit ¥2,038 million / Year on year against the same period last year ¥1,443 million increase |
| Regional sales | Region Japan / Net Sales ¥111,839 million, Region China / Net Sales ¥57,954 million, Region South Korea / Net Sales ¥27,395 million, Region Other Asia / Net Sales ¥36,420 million, Region Europe, the Americas and other regions / Net Sales ¥45,975 million |
| Depreciation and amortization | ¥15,405 million |
| Impairment loss | ¥88 million |
| Breakdown of extraordinary income (loss) | No extraordinary income or extraordinary losses were recorded for the current fiscal year |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 台灣日産化學半導體材料股份有限公司 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | At a meeting of the Board of Directors held on 15 May 2026, the company resolved to repurchase treasury shares during the period from 18 May 2026 through 31 March 2027. The repurchase will be limited to 2.1 million shares and ¥10.5 billion in total purchase value. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors and analysts |
| Issued Shares at Period-End | 134,800,000 Shares |
| Treasury Shares at Period-End | 691,415 Shares |
| Factors Behind Changes in Business Performance | Chemicals, performance materials and agricultural chemicals posted higher revenue. Semiconductor materials recorded particularly strong growth, supported by robust customer operating conditions; domestic agricultural chemicals benefited from stronger demand associated with higher rice prices; and overseas agricultural chemicals benefited from strong sales of the Raimei pesticide. Healthcare revenue declined. |
Items this document does not state (2)
Revision to Earnings ForecastOrders received and order backlog
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.Chemicals, performance materials and agricultural chemicals posted higher revenue. Semiconductor materials recorded particularly strong growth, supported by robust customer operating conditions. Domestic agricultural chemicals benefited from stronger demand associated with higher rice prices, while overseas agricultural chemicals benefited from strong sales of the Raimei pesticide. Healthcare revenue declined.
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