Komori
Results4040NANKAI CHEMICAL COMPANY,LIMITEDMaterials and Chemicals

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, sales increased slightly, while operating profit, ordinary profit and interim net income attributable to owners of the parent increased significantly. Meanwhile, the various salt businesses saw their segment loss widen due to lower demand.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
73.3
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales9,315Millions of yenYear on year +1.5%Progress 42.9%
Operating profit1,052Millions of yenYear on year +73.3%Progress 45.7%
Ordinary income1,092Millions of yenYear on year +74.4%Progress 46.7%
Net income attributable to owners of the parent822Millions of yenYear on year +89.2%

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¥411.42
Financial position at period-end
Total assets19,014Millions of yen
of which net assets 12,036 Millions of yenEquity ratio 62.7%vs. prior year-end +5.9pt

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+1,115
Investment-731
Financials-594
Net change-210

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 period1,891 Millions of yen
Segment revenueChemicals Business 8,455 Millions of yen (YoY +1.4%), Various Salts business 860 Millions of yen (YoY +2.5%)
Segment profitChemicals Business 1,600 Millions of yen (YoY +33.2%), Various Salts business -75 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales21,700 Millions of yen (YoY +3.0%)
Operating profit2,300 Millions of yen (YoY +35.3%)
Ordinary income2,340 Millions of yen (YoY +32.9%)
Profit attributable to owners of the parent1,260 Millions of yen (YoY -54.6%)
Annual Dividend Forecast60 Yen → 65 Yen(+8.3%)
Factors Behind Changes in Business Performance

Profit increased in the Chemicals Business due to the strengthened sales structure, price corrections, advance demand for agricultural products driven by favorable weather and the situation in the Middle East, and efforts to acquire new customers for waste sulfuric acid recycling. In the various salt businesses, the loss widened due to the climate-change-related decline in the ume harvest and lower demand for products.

Disclosure regarding the going concern assumption

Not applicable.

Change in accounting policy
基準改正に伴う変更 None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 0 companies / Excluded 0 companies / Notes Acquired shares in 株式会社高知物流 and included the company within the scope of the equity method.
Impairment loss¥0 million (Chemicals Business)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 37 Millions of yen, Gain on sale of investment securities 9 Millions of yen, Other 0 Millions of yen / Extraordinary loss Loss on sale of non-current assets 11 Millions of yen, Loss on disposal of fixed assets 58 Millions of yen, Impairment Losses 0 Millions of yen
Depreciation and amortization612 Millions of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingHeld (for institutional investors and analysts)
Issued Shares at Period-End2,330,330 shares issued at period-end
Treasury Shares at Period-End328,493 treasury shares at period-end
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales9,315 Millions of yen (YoY +1.5%)
Operating profit1,052 Millions of yen (YoY +73.3%)
Ordinary income1,092 Millions of yen (YoY +74.4%)
Profit attributable to owners of the parent822 Millions of yen (YoY +89.2%)
Net income per share¥411.42
Equity ratioEnd of the current fiscal period 62.7 / End of previous period 56.8
Total assets19,014 Millions of yen
Net assets12,036 Millions of yen
Cash flows from operating activities1,115 Millions of yen
Cash flows from investing activities-731 Millions of yen
Cash flows from financing activities-594 Millions of yen
Cash and cash equivalents at end of period1,891 Millions of yen
Full-year earnings forecastNet Sales 21,700 Millions of yen (YoY +3.0%) / Operating profit 2,300 Millions of yen (YoY +35.3%) / Ordinary income 2,340 Millions of yen (YoY +32.9%) / Profit attributable to owners of the parent 1,260 Millions of yen (YoY -54.6%)
Annual Dividend Forecast60 Yen → 65 Yen(+8.3%)
Segment revenueChemicals Business 8,455 Millions of yen (YoY +1.4%), Various Salts business 860 Millions of yen (YoY +2.5%)
Segment profitChemicals Business 1,600 Millions of yen (YoY +33.2%), Various Salts business -75 Millions of yen
Depreciation and amortization612 Millions of yen
Impairment loss¥0 million (Chemicals Business)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 37 Millions of yen, Gain on sale of investment securities 9 Millions of yen, Other 0 Millions of yen / Extraordinary loss Loss on sale of non-current assets 11 Millions of yen, Loss on disposal of fixed assets 58 Millions of yen, Impairment Losses 0 Millions of yen
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Notes Acquired shares in 株式会社高知物流 and included the company within the scope of the equity method.
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingHeld (for institutional investors and analysts)
Issued Shares at Period-End2,330,330 shares issued at period-end
Treasury Shares at Period-End328,493 treasury shares at period-end
Factors Behind Changes in Business PerformanceProfit increased in the Chemicals Business due to the strengthened sales structure, price corrections, advance demand for agricultural products driven by favorable weather and the situation in the Middle East, and efforts to acquire new customers for waste sulfuric acid recycling. In the various salt businesses, the loss widened due to the climate-change-related decline in the ume harvest and lower demand for products.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout 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.

In the Chemicals Business, the company worked to strengthen its regionally rooted sales structure, correct prices, capture advance demand for agricultural products driven by favorable weather and the situation in the Middle East, and acquire new customers for waste sulfuric acid recycling. In the various salt businesses, climate change reduced the ume harvest, resulting in lower demand for products.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | NANKAI CHEMICAL COMPANY,LIMITED (4040) timely disclosure | Komori