Worth reading
64In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
214
¥100 million (increase in full-year revenue forecast)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales145,584¥ millionYear on year +11.9%Progress 46.8%
Operating profit34,192¥ millionYear on year +15.5%Progress 47.2%
Ordinary income34,686¥ millionYear on year +16.4%Progress 48.1%
Net income attributable to owners of the parent26,028¥ millionYear on year +14.0%
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¥194.70
Financial position at period-end
Total assets353,594¥ million
of which net assets 265,147 ¥ millionEquity ratio 73.8%vs. prior year-end +1.9pt
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+54,771
Investment-11,671
Financials-37,640
Net change+5,460
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¥42,950 million
Segment revenueFunctional Materials ¥67,040 million, Agricultural Chemicals ¥41,376 million, Chemicals ¥20,600 million, Healthcare ¥3,060 million, Wholesale ¥75,222 million, Other ¥20,658 million
Segment profitFunctional Materials ¥20,862 million, Agricultural Chemicals ¥11,898 million, Chemicals ¥-210 million, Healthcare ¥856 million, Wholesale ¥2,488 million, Other ¥1,071 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥311,100 million (YoY +11.3%)
Operating profit¥72,400 million (YoY +13.9%)
Ordinary income¥72,100 million (YoY +9.4%)
Profit attributable to owners of the parent¥53,300 million (YoY +7.2%)
Revision to Earnings ForecastNet Sales ¥2,897 100 million → ¥3,111 100 million（+7.4%） / Operating profit ¥668 100 million → ¥724 100 million（+8.4%） / Ordinary income ¥688 100 million → ¥721 100 million（+4.8%） / Profit attributable to owners of the parent ¥515 100 million → ¥533 100 million（+3.5%）
Annual Dividend Forecast¥202 → ¥220（+8.9%）
Shareholder Return PolicyDividend payout ratio of at least 55%; total payout ratio of at least 75%
Factors Behind Changes in Business Performance
The global technology cycle, supported by steady investment in AI, underpinned demand. Revenue increased in semiconductor materials, basic chemicals, fine chemicals and healthcare, while overseas sales of agrochemicals declined.
Disclosure regarding the going concern assumption
None applicable
Change in accounting policy
基準改正に伴う変更 Availableそれ以外の変更 None見積りの変更 None修正再表示 None
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 eventsA subsidiary was established in China on 1 September 2026, and ¥2.1 billion equivalent of capital, or RMB 89 million, was paid in as the first capital contribution on 15 October. The new company will manufacture and sell semiconductor materials.
Breakdown of extraordinary income (loss)Extraordinary income Total — / Extraordinary loss Total —
Depreciation and amortization¥7,640 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End134,800,000 shares
Treasury Shares at Period-End1,401,767 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥145,584 million (YoY +11.9%) |
| Operating profit | ¥34,192 million (YoY +15.5%) |
| Ordinary income | ¥34,686 million (YoY +16.4%) |
| Profit attributable to owners of the parent | ¥26,028 million (YoY +14.0%) |
| Net income per share | ¥194.70 |
| Equity ratio | End of the current fiscal period 73.8 / End of previous period 71.9 |
| Total assets | ¥353,594 million |
| Net assets | ¥265,147 million |
| Cash flows from operating activities | ¥54,771 million |
| Cash flows from investing activities | ¥-11,671 million |
| Cash flows from financing activities | ¥-37,640 million |
| Cash and cash equivalents at end of period | ¥42,950 million |
| Full-year earnings forecast | Net Sales ¥311,100 million (YoY +11.3%) / Operating profit ¥72,400 million (YoY +13.9%) / Ordinary income ¥72,100 million (YoY +9.4%) / Profit attributable to owners of the parent ¥53,300 million (YoY +7.2%) |
| Revision to Earnings Forecast | Net Sales ¥2,897 100 million → ¥3,111 100 million（+7.4%） / Operating profit ¥668 100 million → ¥724 100 million（+8.4%） / Ordinary income ¥688 100 million → ¥721 100 million（+4.8%） / Profit attributable to owners of the parent ¥515 100 million → ¥533 100 million（+3.5%） |
| Annual Dividend Forecast | ¥202 → ¥220（+8.9%） |
| Shareholder Return Policy | Dividend payout ratio of at least 55%; total payout ratio of at least 75% |
| Segment revenue | Functional Materials ¥67,040 million, Agricultural Chemicals ¥41,376 million, Chemicals ¥20,600 million, Healthcare ¥3,060 million, Wholesale ¥75,222 million, Other ¥20,658 million |
| Segment profit | Functional Materials ¥20,862 million, Agricultural Chemicals ¥11,898 million, Chemicals ¥-210 million, Healthcare ¥856 million, Wholesale ¥2,488 million, Other ¥1,071 million |
| Depreciation and amortization | ¥7,640 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Total — / Extraordinary loss Total — |
| Disclosure regarding the going concern assumption | None applicable |
| Change in accounting policy | Changes due to revisions to standards Available / Other changes None / Change in accounting estimate None / Restatement None |
| 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 | A subsidiary was established in China on 1 September 2026, and ¥2.1 billion equivalent of capital, or RMB 89 million, was paid in as the first capital contribution on 15 October. The new company will manufacture and sell semiconductor materials. |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 134,800,000 shares |
| Treasury Shares at Period-End | 1,401,767 shares |
| Factors Behind Changes in Business Performance | The global technology cycle, supported by steady investment in AI, underpinned demand. Revenue increased in semiconductor materials, basic chemicals, fine chemicals and healthcare, while overseas sales of agrochemicals declined. |
Items this document does not state (5)
Operating MarginPayout ratioRegional 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.The full-year forecast was revised based on the results for the interim consolidated accounting period and the latest demand outlook. The forecast assumes an exchange rate of ¥152 to the US dollar from the third quarter onward.
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.