Worth reading
58In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
12.6
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedIFRSNet Sales87,101Millions of yenYear on year +12.6%Progress 49.5%
Operating profit10,717Millions of yenYear on year +32.2%Progress 79.4%
Ordinary income10,555Millions of yenYear on year +24.7%Progress 81.2%
Net income attributable to owners of the parent7,599Millions of yenYear on year +20.3%Progress 84.4%
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¥198.83
Financial position at period-end
Total assets341,071Millions of yen
of which net assets 173,114 Millions of yenEquity ratio 50.2%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+9,376
Investment-5,823
Financials-5,425
Net change-1,872
Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period27,905 Millions of yen
Segment revenueFunctional Products Business 34,347 Millions of yen (YoY +10.5%), Chemical Products Business 16,129 Millions of yen (YoY +17.8%), Resin Products Business 19,553 Millions of yen (YoY +7.2%), Construction-Related Business 7,993 Millions of yen (YoY +35.3%), Other Related Businesses 9,076 Millions of yen (YoY +7.6%)
Segment profitFunctional Products Business ¥4,604 million (core operating profit) (YoY +94.2%), Chemical Products Business ¥397 million (core operating profit) (YoY +4.7%), Resin Products Business ¥3,822 million (core operating profit) (YoY +7.3%), Construction-Related Business ¥286 million (core operating profit) (YoY -27.3%), Other Related Businesses ¥1,430 million (core operating profit) (YoY +45.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales176,000 Millions of yen (YoY +8.9%)
Operating profit13,500 Millions of yen
Ordinary income13,000 Millions of yen
Net income9,000 Millions of yen
Revision to Earnings ForecastNet Sales Not disclosed → 176,000 Millions of yen / Operating profit Not disclosed → 13,500 Millions of yen / Ordinary income Not disclosed → 13,000 Millions of yen / Net income Not disclosed → 9,000 Millions of yen
Annual Dividend Forecast214 Yen → 216 Yen（+0.9%）
Shareholder Return PolicyPay dividends with a target DOE (dividend on equity ratio) of 5%
Factors Behind Changes in Business Performance
Revenue and profit increased year on year as sales of PGA (polyglycolic acid) resin products and agricultural and horticultural fungicides increased, as did equity-method investment profit.
Disclosure regarding the going concern assumption
Not applicable
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 Not disclosed
Changes in the scope of consolidation0 companies both added and excluded. No mention on the cover.
Depreciation and amortization5,765 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End40,242,221
Treasury Shares at Period-End2,014,615
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | 87,101 Millions of yen (YoY +12.6%) |
| Operating profit | 10,717 Millions of yen (YoY +32.2%) |
| Ordinary income | 10,555 Millions of yen (YoY +24.7%) |
| Profit attributable to owners of the parent | 7,599 Millions of yen (YoY +20.3%) |
| Net income per share | ¥198.83 |
| Equity ratio | End of the current fiscal period 50.2% / End of previous period 48.8% |
| Total assets | 341,071 Millions of yen |
| Net assets | 173,114 Millions of yen |
| Cash flows from operating activities | 9,376 Millions of yen |
| Cash flows from investing activities | -5,823 Millions of yen |
| Cash flows from financing activities | -5,425 Millions of yen |
| Cash and cash equivalents at end of period | 27,905 Millions of yen |
| Full-year earnings forecast | Net Sales 176,000 Millions of yen (YoY +8.9%) / Operating profit 13,500 Millions of yen / Ordinary income 13,000 Millions of yen / Net income 9,000 Millions of yen |
| Revision to Earnings Forecast | Net Sales Not disclosed → 176,000 Millions of yen / Operating profit Not disclosed → 13,500 Millions of yen / Ordinary income Not disclosed → 13,000 Millions of yen / Net income Not disclosed → 9,000 Millions of yen |
| Annual Dividend Forecast | 214 Yen → 216 Yen（+0.9%） |
| Shareholder Return Policy | Pay dividends with a target DOE (dividend on equity ratio) of 5% |
| Segment revenue | Functional Products Business 34,347 Millions of yen (YoY +10.5%), Chemical Products Business 16,129 Millions of yen (YoY +17.8%), Resin Products Business 19,553 Millions of yen (YoY +7.2%), Construction-Related Business 7,993 Millions of yen (YoY +35.3%), Other Related Businesses 9,076 Millions of yen (YoY +7.6%) |
| Segment profit | Functional Products Business ¥4,604 million (core operating profit) (YoY +94.2%), Chemical Products Business ¥397 million (core operating profit) (YoY +4.7%), Resin Products Business ¥3,822 million (core operating profit) (YoY +7.3%), Construction-Related Business ¥286 million (core operating profit) (YoY -27.3%), Other Related Businesses ¥1,430 million (core operating profit) (YoY +45.8%) |
| Depreciation and amortization | 5,765 Millions of yen |
| Disclosure regarding the going concern assumption | Not applicable |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | 0 companies both added and excluded. No mention on the cover. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 40,242,221 |
| Treasury Shares at Period-End | 2,014,615 |
| Factors Behind Changes in Business Performance | Revenue and profit increased year on year as sales of PGA (polyglycolic acid) resin products and agricultural and horticultural fungicides increased, as did equity-method investment profit. |
Items this document does not state (7)
Operating MarginPayout ratioRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material subsequent events
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.Because sales of PGA (polyglycolic acid) resin products and agricultural and horticultural fungicides increased, as did equity-method investment profit.
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.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.