Worth reading
53Recurring
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
21.1
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAPNet Sales78,792¥ millionYear on year +12.8%Progress 27.2%
Operating profit21,907¥ millionYear on year +21.1%Progress 32.8%
Ordinary income23,644¥ millionYear on year +30.3%Progress 34.4%
Net income attributable to owners of the parent16,844¥ millionYear on year +21.2%Progress 32.7%
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¥125.74
Financial position at period-end
Total assets359,948¥ million
of which net assets 255,168 ¥ millionEquity ratio 69.8%vs. prior year-end -2.1pt
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+21,220
Investment-6,145
Financials-16,725
Net change-1,650
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¥35,180 million
Segment revenue
Functional Materials Business32,59727.4%
Agricultural Chemicals26,59822.4%
Chemicals Business10,5288.9%
Healthcare Business1,8621.6%
Wholesale Business38,34732.3%
Other Businesses8,9427.5%
Segment profit
Functional Materials Business10,68846.3%
Agricultural Chemicals8,84138.3%
Chemicals Business8713.8%
Healthcare Business7423.2%
Wholesale Business1,3996.1%
Other Businesses5422.3%
Outlook and shareholder returns
Full-year earnings forecast
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%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥202 → ¥212
Payout ratio55% or higher
Shareholder Return PolicyDividend payout ratio of at least 55%; total payout ratio of at least 75%
Factors Behind Changes in Business Performance
Semiconductor materials generated a significant increase in revenue as customers' operations remained strong. Agricultural Chemicals was roughly unchanged from the previous year, while Chemicals increased revenue in basic chemicals and fine chemicals and Healthcare also increased revenue. Wholesale and Other both recorded higher revenue and profit.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Yes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 日産化学材料科技(蘇州)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 7 August 2026, the company resolved to dispose of treasury shares in connection with an additional contribution to the performance-linked share-based remuneration plan (BBT).
Breakdown of extraordinary income (loss)Extraordinary income No recognition / Extraordinary loss No recognition
Depreciation and amortization¥3,604 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
Treasury Shares at Period-End1,310,767
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥78,792 million (YoY +12.8%) |
| Operating profit | ¥21,907 million (YoY +21.1%) |
| Ordinary income | ¥23,644 million (YoY +30.3%) |
| Profit attributable to owners of the parent | ¥16,844 million (YoY +21.2%) |
| Net income per share | ¥125.74 |
| Equity ratio | End of the current fiscal period 69.8 / End of previous period 71.9 |
| Total assets | ¥359,948 million |
| Net assets | ¥255,168 million |
| Cash flows from operating activities | ¥21,220 million |
| Cash flows from investing activities | ¥-6,145 million |
| Cash flows from financing activities | ¥-16,725 million |
| Cash and cash equivalents at end of period | ¥35,180 million |
| Full-year earnings forecast | 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%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥202 → ¥212 |
| Payout ratio | 55% or higher |
| Shareholder Return Policy | Dividend payout ratio of at least 55%; total payout ratio of at least 75% |
| Segment revenue | Functional Materials Business ¥32,597 million / Agricultural Chemicals ¥26,598 million / Chemicals Business ¥10,528 million / Healthcare Business ¥1,862 million / Wholesale Business ¥38,347 million / Other Businesses ¥8,942 million |
| Segment profit | Functional Materials Business ¥10,688 million / Agricultural Chemicals ¥8,841 million / Chemicals Business ¥871 million / Healthcare Business ¥742 million / Wholesale Business ¥1,399 million / Other Businesses ¥542 million |
| Depreciation and amortization | ¥3,604 million |
| Breakdown of extraordinary income (loss) | Extraordinary income No recognition / Extraordinary loss No recognition |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards Yes / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 日産化学材料科技(蘇州)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 7 August 2026, the company resolved to dispose of treasury shares in connection with an additional contribution to the performance-linked share-based remuneration plan (BBT). |
| 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 |
| Treasury Shares at Period-End | 1,310,767 |
| Factors Behind Changes in Business Performance | Semiconductor materials generated a significant increase in revenue as customers' operations remained strong. Agricultural Chemicals was roughly unchanged from the previous year, while Chemicals increased revenue in basic chemicals and fine chemicals and Healthcare also increased revenue. Wholesale and Other both recorded higher revenue and profit. |
Items this document does not state (4)
Operating MarginRegional salesOrders received and order backlogImpairment loss
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 Functional Materials, semiconductor materials generated a significant increase in revenue as customers' operations remained strong. Chemicals reported higher revenue in basic chemicals and fine chemicals, while Healthcare also increased revenue and Agricultural Chemicals was roughly unchanged from the previous year.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.