Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
5597
Millions of yen (year-on-year increase in revenue)Wording
Definitive
How definitive the wording is.Contents of this document
Earnings presentationQ3 FY20265 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥125,461 million+4.7%
Operating profit¥11,787 million+11.1%
Ordinary income¥12,098 million+8.5%
Net income¥8,927 million +11.6%profit attributable to owners of the parent
Operating profit margin9.4 %
Results for the three months of the current quarter
Net Sales
¥43,055 million+8.9%
Operating profit
¥3,874 million+8.0%
Ordinary income
¥3,518 million-3.7%
Net income
¥2,907 million +27.1%profit attributable to owners of the parent
Operating profit margin
9 %
yoy_change_points-0.1
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Cumulative operating profit variance analysis
Q3 2025 operating profit
¥106 100 million
Volume variance
¥44 100 million
Price difference
¥-24 100 million
Fixed-cost variance
¥-9 100 million
Q3 2026 operating profit
¥117 100 million
Cumulative revenue change
Volume variance
¥-4,984 million
Price variance
¥10,581 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
JPY/USD
End of September 2025148.88
End of December 2025156.56
End-September 2026157.31
¥/THB
End of September 20254.62
End of December 20254.97
End-September 20264.69
Naphtha prices
Jan-Sep 2025 average¥67,633 /kL
Jan-Sep 2026 average¥93,800 /kL
Key KPIsA metric the company considers important as a management benchmark.
- Quarterly earnings per share¥84.05+15.1%
- Equity ratio73.8 %Year on year against the same period last year-0.5%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Cumulative change in revenue
Volume variance
¥-4,984 million
Price variance
¥10,581 million
Quarterly revenue change
Volume variance
¥-1,344 million
Price variance
¥4,880 million
Segment results
Cumulative period
Basic Chemicals
Net Sales
¥52,144 million
Operating profit
¥5,025 million
Revenue_yoy_pct-2.2
Operating profit_yoy_pct-25.3
Polymers and Oligomers
Net Sales
¥29,907 million
Operating profit
¥3,550 million
Revenue_yoy_pct12.4
Operating profit_yoy_pct60.7
Adhesive Materials
Net Sales
¥11,026 million
Operating profit
¥422 million
Revenue_yoy_pct9.7
Operating profit_yoy_pct95.4
Advanced materials
Net Sales
¥8,661 million
Operating profit
¥1,420 million
Revenue_yoy_pct16.5
Operating profit_yoy_pct91.6
Plastics processing products
Net Sales
¥22,042 million
Operating profit
¥2,906 million
Revenue_yoy_pct6.5
Operating profit_yoy_pct47.1
Other and adjustments
Net Sales
¥1,680 million
Operating profit
¥-1,538 million
Current quarter
Basic Chemicals
Net Sales
¥18,791 million
Operating profit
¥1,524 million
Polymers and Oligomers
Net Sales
¥10,283 million
Operating profit
¥1,153 million
Adhesive Materials
Net Sales
¥3,730 million
Operating profit
¥216 million
Advanced materials
Net Sales
¥2,933 million
Operating profit
¥516 million
Plastics processing products
Net Sales
¥6,833 million
Operating profit
¥1,057 million
Other and adjustments
Net Sales
¥484 million
Operating profit
¥-593 million
| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | ¥125,461 million (YoY +4.7%) |
| Operating profit | ¥11,787 million (YoY +11.1%) |
| Ordinary income | ¥12,098 million (YoY +8.5%) |
| Net income | ¥8,927 million (profit attributable to owners of the parent) (YoY +11.6%) |
| Operating profit margin | 9.4 % |
| Results for the three months of the current quarter | Net Sales ¥43,055 million (YoY +8.9%) / Operating profit ¥3,874 million (YoY +8.0%) / Ordinary income ¥3,518 million (YoY -3.7%) / Net income ¥2,907 million (profit attributable to owners of the parent) (YoY +27.1%) / Operating profit margin 9 % |
| Segment results | Cumulative period Basic Chemicals Net Sales ¥52,144 million / Operating profit ¥5,025 million / Revenue_yoy_pct -2.2 / Operating profit_yoy_pct -25.3 / Polymers and Oligomers Net Sales ¥29,907 million / Operating profit ¥3,550 million / Revenue_yoy_pct 12.4 / Operating profit_yoy_pct 60.7 / Adhesive Materials Net Sales ¥11,026 million / Operating profit ¥422 million / Revenue_yoy_pct 9.7 / Operating profit_yoy_pct 95.4 / Advanced materials Net Sales ¥8,661 million / Operating profit ¥1,420 million / Revenue_yoy_pct 16.5 / Operating profit_yoy_pct 91.6 / Plastics processing products Net Sales ¥22,042 million / Operating profit ¥2,906 million / Revenue_yoy_pct 6.5 / Operating profit_yoy_pct 47.1 / Other and adjustments Net Sales ¥1,680 million / Operating profit ¥-1,538 million / Current quarter Basic Chemicals Net Sales ¥18,791 million / Operating profit ¥1,524 million / Polymers and Oligomers Net Sales ¥10,283 million / Operating profit ¥1,153 million / Adhesive Materials Net Sales ¥3,730 million / Operating profit ¥216 million / Advanced materials Net Sales ¥2,933 million / Operating profit ¥516 million / Plastics processing products Net Sales ¥6,833 million / Operating profit ¥1,057 million / Other and adjustments Net Sales ¥484 million / Operating profit ¥-593 million |
| Breakdown of Factors Affecting the Change | Cumulative operating profit variance analysis Q3 2025 operating profit ¥106 100 million / Volume variance ¥44 100 million / Price difference ¥-24 100 million / Fixed-cost variance ¥-9 100 million / Q3 2026 operating profit ¥117 100 million / Cumulative revenue change Volume variance ¥-4,984 million / Price variance ¥10,581 million |
| Key KPIs | Quarterly earnings per share ¥84.05 (YoY +15.1%), Equity ratio 73.8 % |
| Unit price and quantity metrics | Cumulative change in revenue Volume variance ¥-4,984 million / Price variance ¥10,581 million / Quarterly revenue change Volume variance ¥-1,344 million / Price variance ¥4,880 million |
| Assumptions Underlying the Business Outlook | JPY/USD End of September 2025 148.88 / End of December 2025 156.56 / End-September 2026 157.31 / ¥/THB End of September 2025 4.62 / End of December 2025 4.97 / End-September 2026 4.69 / Naphtha prices Jan-Sep 2025 average ¥67,633 /kL / Jan-Sep 2026 average ¥93,800 /kL |
Items this document does not state (18)
Gross Profit MarginSelling, general and administrative expensesFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives
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.Revenue increased because the positive price variance exceeded the negative volume variance. Operating profit benefited from a positive volume variance, while price and fixed-cost variances were factors reducing profit. By segment, higher profit from polymers and oligomers, high-performance materials, and processed resin products, among others, exceeded the decline in profit from basic chemicals.
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.