Worth reading
53Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
44
%Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales44,405Millions of yenYear on year +44.0%Progress 45.1%
Operating profit9,448Millions of yenProgress 64.7%
Ordinary income9,524Millions of yenYear on year +879.4%Progress 65.7%
Net income attributable to owners of the parent6,735Millions of yen
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¥117.43
Financial position at period-end
Total assets142,780Millions of yen
of which net assets 82,655 Millions of yenEquity ratio 56.6%vs. prior year-end +1.5pt
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+2,533
Investment-2,465
Financials-4,324
Net change-4,256
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 period15,410 Millions of yen
Segment revenueBasic Chemicals segment 4,105 Millions of yen (YoY +5.8%), Fine Chemicals segment 37,916 Millions of yen (YoY +55.2%), Iron-Based Products segment 1,012 Millions of yen (YoY +0.9%), Trading segment 398 Millions of yen (YoY +8.6%), Facilities segment 973 Millions of yen (YoY -15.8%)
Segment profitBasic Chemicals segment 30 Millions of yen (YoY -41.9%), Fine Chemicals segment 9,105 Millions of yen, Iron-Based Products segment 154 Millions of yen (YoY +147.8%), Trading segment 62 Millions of yen (YoY -14.8%), Facilities segment 56 Millions of yen (YoY -71.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales98,500 Millions of yen (YoY +50.6%)
Operating profit14,600 Millions of yen (YoY +166.5%)
Ordinary income14,500 Millions of yen (YoY +118.7%)
Profit attributable to owners of the parent9,900 Millions of yen (YoY +161.5%)
Revision to Earnings ForecastNo change
Annual Dividend Forecast20 Yen → 52 Yen（+160.0%）
Factors Behind Changes in Business Performance
Higher revenue in the precision chemicals business, the effects of increased sales volume and price revisions, the effect of higher revenue, and the profit-enhancing effect of consuming inventory purchased before the surge in raw material and fuel prices.
Disclosure regarding the going concern assumption
No matters to report
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 0 companies / Excluded 0 companies / Company name Not applicable
Impairment lossNo matters to report
Breakdown of extraordinary income (loss)Extraordinary income Insurance proceeds received 219 Millions of yen / Extraordinary loss Loss on disposal of non-current assets 50 Millions of yen
Depreciation and amortization4,685 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End57,546,050
Treasury Shares at Period-End175,501
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | 44,405 Millions of yen (YoY +44.0%) |
| Operating profit | 9,448 Millions of yen |
| Ordinary income | 9,524 Millions of yen (YoY +879.4%) |
| Profit attributable to owners of the parent | 6,735 Millions of yen |
| Net income per share | ¥117.43 |
| Equity ratio | End of the current fiscal period 56.6 / End of previous period 55.1 |
| Total assets | 142,780 Millions of yen |
| Net assets | 82,655 Millions of yen |
| Cash flows from operating activities | 2,533 Millions of yen |
| Cash flows from investing activities | -2,465 Millions of yen |
| Cash flows from financing activities | -4,324 Millions of yen |
| Cash and cash equivalents at end of period | 15,410 Millions of yen |
| Full-year earnings forecast | Net Sales 98,500 Millions of yen (YoY +50.6%) / Operating profit 14,600 Millions of yen (YoY +166.5%) / Ordinary income 14,500 Millions of yen (YoY +118.7%) / Profit attributable to owners of the parent 9,900 Millions of yen (YoY +161.5%) |
| Revision to Earnings Forecast | No change |
| Annual Dividend Forecast | 20 Yen → 52 Yen（+160.0%） |
| Segment revenue | Basic Chemicals segment 4,105 Millions of yen (YoY +5.8%), Fine Chemicals segment 37,916 Millions of yen (YoY +55.2%), Iron-Based Products segment 1,012 Millions of yen (YoY +0.9%), Trading segment 398 Millions of yen (YoY +8.6%), Facilities segment 973 Millions of yen (YoY -15.8%) |
| Segment profit | Basic Chemicals segment 30 Millions of yen (YoY -41.9%), Fine Chemicals segment 9,105 Millions of yen, Iron-Based Products segment 154 Millions of yen (YoY +147.8%), Trading segment 62 Millions of yen (YoY -14.8%), Facilities segment 56 Millions of yen (YoY -71.8%) |
| Depreciation and amortization | 4,685 Millions of yen |
| Impairment loss | No matters to report |
| Breakdown of extraordinary income (loss) | Extraordinary income Insurance proceeds received 219 Millions of yen / Extraordinary loss Loss on disposal of non-current assets 50 Millions of yen |
| Disclosure regarding the going concern assumption | No matters to report |
| 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 | New 0 companies / Excluded 0 companies / Company name Not applicable |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 57,546,050 |
| Treasury Shares at Period-End | 175,501 |
| Factors Behind Changes in Business Performance | Higher revenue in the precision chemicals business, the effects of increased sales volume and price revisions, the effect of higher revenue, and the profit-enhancing effect of consuming inventory purchased before the surge in raw material and fuel prices. |
Items this document does not state (6)
Operating MarginPayout 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 increase in revenue in the precision chemicals business, the effect of higher revenue, and the profit-enhancing effect of consuming inventory purchased before the surge in raw material and fuel prices. Raw material and fuel prices rose substantially.
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.