Worth reading
58In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
-49.9
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025 to 31 December 2025ConsolidatedJapanese GAAPNet Sales41,872million yenYear on year +1.5%Progress 72.2%
Operating profit1,455million yenYear on year -49.9%Progress 85.6%
Ordinary income1,924million yenYear on year -42.5%Progress 91.6%
Net income attributable to owners of the parent1,244million yenYear on year -41.1%Progress 95.7%
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 share54.50円
Financial position at period-end
Total assets91,292million yen
of which net assets 61,699 million yenEquity ratio 66.9%vs. prior year-end +0.3pt
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.
Segment revenueFunctional Materials Business 19,762 million yen (YoY -9.3%), Electronic materials and chemicals business 21,234 million yen (YoY +14.1%), Other 875 million yen (YoY +4.0%)
Segment profitFunctional Materials Business -603 million yen, Electronic materials and chemicals business 1,866 million yen, Other 189 million yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales58,000 million yen (YoY +4.1%)
Operating profit1,700 million yen (YoY -51.8%)
Ordinary income2,100 million yen (YoY -44.0%)
Net income1,300 million yen (YoY -46.3%)
Revision to Earnings ForecastNot disclosed → Net Sales 58,000 million yen / Operating profit 1,700 million yen / Ordinary income 2,100 million yen / Net income 1,300 million yen
Annual Dividend Forecast38 yen → 60 yen（+57.9%）
Factors Behind Changes in Business Performance
ＡＩサーバーに代表される情報インフラ関連用等コンデンサ向けを中心に導電性高分子薬剤の販売が伸長したものの、化粧品向けの微粒子製品を中心に機能性材料事業が低調だった。
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 consolidationAdditions: 0 companies; removals: 0 companies (no significant changes)
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 2 million yen / Extraordinary loss Loss on Disposal of Fixed Assets 151 million yen
Depreciation and amortization2,508 million yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End23,914,414
Treasury Shares at Period-End1,083,517
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025 to 31 December 2025 |
| Net Sales | 41,872 million yen (YoY +1.5%) |
| Operating profit | 1,455 million yen (YoY -49.9%) |
| Ordinary income | 1,924 million yen (YoY -42.5%) |
| Profit attributable to owners of the parent | 1,244 million yen (YoY -41.1%) |
| Net income per share | 54.50円 |
| Equity ratio | End of the current fiscal period 66.9 / End of previous period 66.6 |
| Total assets | 91,292 million yen |
| Net assets | 61,699 million yen |
| Full-year earnings forecast | Net Sales 58,000 million yen (YoY +4.1%) / Operating profit 1,700 million yen (YoY -51.8%) / Ordinary income 2,100 million yen (YoY -44.0%) / Net income 1,300 million yen (YoY -46.3%) |
| Revision to Earnings Forecast | Not disclosed → Net Sales 58,000 million yen / Operating profit 1,700 million yen / Ordinary income 2,100 million yen / Net income 1,300 million yen |
| Annual Dividend Forecast | 38 yen → 60 yen（+57.9%） |
| Segment revenue | Functional Materials Business 19,762 million yen (YoY -9.3%), Electronic materials and chemicals business 21,234 million yen (YoY +14.1%), Other 875 million yen (YoY +4.0%) |
| Segment profit | Functional Materials Business -603 million yen, Electronic materials and chemicals business 1,866 million yen, Other 189 million yen |
| Depreciation and amortization | 2,508 million yen |
| Impairment loss | No applicable matters |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities 2 million yen / Extraordinary loss Loss on Disposal of Fixed Assets 151 million yen |
| 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 | Additions: 0 companies; removals: 0 companies (no significant changes) |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No (no target participants specified) |
| Issued Shares at Period-End | 23,914,414 |
| Treasury Shares at Period-End | 1,083,517 |
| Factors Behind Changes in Business Performance | ＡＩサーバーに代表される情報インフラ関連用等コンデンサ向けを中心に導電性高分子薬剤の販売が伸長したものの、化粧品向けの微粒子製品を中心に機能性材料事業が低調だった。 |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.ＡＩサーバーなど情報インフラ関連のコンデンサ向け導電性高分子薬剤の販売は伸長したが、化粧品向け微粒子製品を中心に機能性材料事業が低調だった。
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.