Komori
Revisions to earnings forecasts4061Denka Company LimitedMaterials and Chemicals

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

The full-year consolidated earnings forecast for the fiscal year ending March 2027 was revised. Revenue was lowered from ¥450 billion to ¥425 billion, while operating profit and ordinary profit were raised, and net income attributable to owners of the parent was left unchanged.

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Revised forecast

Fiscal year ending March 2027 · Full yearPrevious forecast published 13 May 2026
Net Sales450,000→425,000million
-5.6%
Operating profit30,000→37,000million
+23.3%
Ordinary income20,000→26,000million
+30.0%
Profit attributable to owners of the parent16,000→16,000million
0.0%
Net income per share185.67→185.67yen
0.0%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

The full-year consolidated earnings forecast for the fiscal year ending March 2027, announced on 13 May 2026, will be revised to reflect recent performance trends and other factors.

Details and amount of extraordinary loss

Business restructuring loss: ¥10,491 million. The company explained that it recorded an extraordinary loss related to Denka Performance Elastomer LLC, its US subsidiary, which has been temporarily suspended for an indefinite period.

Previous-period resultsFiscal year ended March 2026 consolidated results: revenue ¥384,247 million, operating profit ¥26,225 million, ordinary profit ¥19,295 million, net income attributable to owners of the parent ¥15,695 million, and net income per share ¥182.10.
Dividend forecast revisionNo change (whether the dividend forecast has been revised from the most recently announced forecast: No)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥450,000 million → ¥425,000 million(-5.6%)
Operating profit¥30,000 million → ¥37,000 million(+23.3%)
Ordinary income¥20,000 million → ¥26,000 million(+30.0%)
Profit attributable to owners of the parent¥16,000 million → ¥16,000 million
Net income per share¥185.67 yen → ¥185.67 yen
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredFull year
Publication date of previous forecast13 May 2026
Previous-period resultsFiscal year ended March 2026 consolidated results: revenue ¥384,247 million, operating profit ¥26,225 million, ordinary profit ¥19,295 million, net income attributable to owners of the parent ¥15,695 million, and net income per share ¥182.10.
Reason for the revisionThe full-year consolidated earnings forecast for the fiscal year ending March 2027, announced on 13 May 2026, will be revised to reflect recent performance trends and other factors.
Details and amount of extraordinary lossBusiness restructuring loss: ¥10,491 million. The company explained that it recorded an extraordinary loss related to Denka Performance Elastomer LLC, its US subsidiary, which has been temporarily suspended for an indefinite period.
Dividend forecast revisionNo change (whether the dividend forecast has been revised from the most recently announced forecast: No)
Consolidated / non-consolidatedConsolidated

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The revision reflects recent performance trends and other factors. For details, the company directs readers to the notice titled “Notice Regarding Variance Between the Consolidated Earnings Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 and Revision of the Full-Year Consolidated Earnings Forecast,” released on the same day.

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