Komori
Earnings4040NANKAI CHEMICAL COMPANY,LIMITEDMaterials and Chemicals

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

In the first quarter of the fiscal year ending March 2027, net sales increased slightly, while operating income, ordinary income and net income all increased significantly. The full-year earnings forecast remains unchanged, while the annual dividend forecast has increased from ¥60 in the previous fiscal year to ¥65.

Worth reading
41Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
82.3
% (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 GAAP
Net Sales4,900¥ millionYear on year +2.5%Progress 22.6%
Operating profit615¥ millionYear on year +82.3%Progress 26.7%
Ordinary income642¥ millionYear on year +94.0%Progress 27.4%
Net income attributable to owners of the parent455¥ millionYear on year +118.9%Progress 36.1%

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¥227.98
Financial position at period-end
Total assets19,494¥ million
of which net assets 11,599 ¥ millionEquity ratio 58.9%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.

Segment revenueChemicals Business ¥4,377 million (YoY +3.7%), Various salt products business ¥522 million (YoY -6.6%)
Segment profitChemicals Business ¥833 million (YoY +39.5%), Various salt products business ¥24 million (YoY +0.1%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥21,700 million (YoY +3.0%)
Operating profit¥2,300 million (YoY +35.3%)
Ordinary income¥2,340 million (YoY +32.9%)
Net income¥1,260 million (YoY -54.6%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast60 Yen (change rate: %) → 65 Yen (change rate: %)(+8.3%)
Factors Behind Changes in Business Performance

Price revisions, the strengthening of a locally rooted sales structure, increased sales volumes due to favorable weather in the agri business and front-loaded demand in response to the situation in the Middle East, and efforts to acquire new customers in the environmental recycling business. Demand in the various salt products business declined due to lower plum harvests caused by climate change.

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 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss-
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥37 million / Extraordinary loss Loss on sale of fixed assets ¥11 million, Loss on Disposal of Fixed Assets ¥47 million
Depreciation and amortization¥299 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,330,330 Shares
Treasury Shares at Period-End332,159 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥4,900 million (YoY +2.5%)
Operating profit¥615 million (YoY +82.3%)
Ordinary income¥642 million (YoY +94.0%)
Profit attributable to owners of the parent¥455 million (YoY +118.9%)
Net income per share¥227.98
Equity ratioEnd of the current fiscal period 58.9 / End of previous period 56.8
Total assets¥19,494 million
Net assets¥11,599 million
Full-year earnings forecastNet Sales ¥21,700 million (YoY +3.0%) / Operating profit ¥2,300 million (YoY +35.3%) / Ordinary income ¥2,340 million (YoY +32.9%) / Net income ¥1,260 million (YoY -54.6%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast60 Yen (change rate: %) → 65 Yen (change rate: %)(+8.3%)
Segment revenueChemicals Business ¥4,377 million (YoY +3.7%), Various salt products business ¥522 million (YoY -6.6%)
Segment profitChemicals Business ¥833 million (YoY +39.5%), Various salt products business ¥24 million (YoY +0.1%)
Depreciation and amortization¥299 million
Impairment loss-
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥37 million / Extraordinary loss Loss on sale of fixed assets ¥11 million, Loss on Disposal of Fixed Assets ¥47 million
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,330,330 Shares
Treasury Shares at Period-End332,159 Shares
Factors Behind Changes in Business PerformancePrice revisions, the strengthening of a locally rooted sales structure, increased sales volumes due to favorable weather in the agri business and front-loaded demand in response to the situation in the Middle East, and efforts to acquire new customers in the environmental recycling business. Demand in the various salt products business declined due to lower plum harvests caused by climate change.
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.

The factors cited include price revisions, the strengthening of a locally rooted sales structure, favorable weather in the agri business and front-loaded demand in response to the situation in the Middle East, and efforts to acquire new customers in the environmental recycling business. Meanwhile, demand in the various salt products business declined due to lower plum harvests caused by climate change.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | NANKAI CHEMICAL COMPANY,LIMITED (4040) timely disclosure | Komori