Komori
Earnings4064Nippon Carbide Industries Company,IncorporatedMaterials 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 and operating income exceeded the year-earlier period, driven by higher shipments and sales of products for the semiconductor and electronic components markets, motorcycle-related products, and the EPC business. However, the Engineering segment posted an operating loss due to higher costs, and net income attributable to owners of the parent declined.

Worth reading
33Immaterial
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
688
¥ million (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales12,458¥ millionYear on year +5.8%Progress 24.0%
Operating profit1,039¥ millionYear on year +7.7%Progress 23.1%
Ordinary income1,050¥ millionYear on year +1.6%Progress 22.3%
Net income attributable to owners of the parent518¥ millionYear on year -3.1%Progress 16.7%

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¥55.58
Financial position at period-end
Total assets63,375¥ million
of which net assets 41,373 ¥ millionEquity ratio 61.1%vs. prior year-end -0.2pt

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 revenueElectronic and Functional Products ¥4,040 million (YoY -3.2%), Film and Sheet Products ¥5,826 million (YoY +15.8%), Building materials ¥1,590 million (YoY -13.5%), Engineering ¥1,159 million (YoY +46.1%)
Segment profitElectronic and Functional Products ¥339 million (YoY -14.2%), Film and Sheet Products ¥981 million (YoY +62.5%), Building materials ¥13 million (YoY -67.4%), Engineering ¥-103 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥52,000 million (YoY +4.2%)
Operating profit¥4,500 million (YoY +9.9%)
Ordinary income¥4,700 million (YoY +2.5%)
Net income¥3,100 million (YoY +18.9%)
Annual Dividend Forecast¥92.00 → ¥134.00
Factors Behind Changes in Business Performance

In Electronic and Functional Products, shipments of products for the semiconductor and electronic components markets increased, while shipments of adhesives and pressure-sensitive adhesives and certain chemicals for pharmaceutical and agrochemical applications declined. In Film and Sheet Products, shipments of motorcycle-related products and reflective sheeting for license plates in Europe increased, and foreign exchange movements also had a positive impact on earnings. In Building Materials, sales of building materials for detached houses declined due to a decrease in housing starts. In Engineering, sales increased as the EPC business expanded, but profitability declined due to higher costs on certain large-scale projects.

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 consolidationNo material changes (no newly consolidated or excluded companies, or company names, were disclosed)
Depreciation and amortization¥411 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End9,419,659 shares
Treasury Shares at Period-End94,230 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¥12,458 million (YoY +5.8%)
Operating profit¥1,039 million (YoY +7.7%)
Ordinary income¥1,050 million (YoY +1.6%)
Profit attributable to owners of the parent¥518 million (YoY -3.1%)
Net income per share¥55.58
Equity ratioEnd of the current fiscal period 61.1% / End of previous period 61.3%
Total assets¥63,375 million
Net assets¥41,373 million
Full-year earnings forecastNet Sales ¥52,000 million (YoY +4.2%) / Operating profit ¥4,500 million (YoY +9.9%) / Ordinary income ¥4,700 million (YoY +2.5%) / Net income ¥3,100 million (YoY +18.9%)
Annual Dividend Forecast¥92.00 → ¥134.00
Segment revenueElectronic and Functional Products ¥4,040 million (YoY -3.2%), Film and Sheet Products ¥5,826 million (YoY +15.8%), Building materials ¥1,590 million (YoY -13.5%), Engineering ¥1,159 million (YoY +46.1%)
Segment profitElectronic and Functional Products ¥339 million (YoY -14.2%), Film and Sheet Products ¥981 million (YoY +62.5%), Building materials ¥13 million (YoY -67.4%), Engineering ¥-103 million
Depreciation and amortization¥411 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 consolidationNo material changes (no newly consolidated or excluded companies, or company names, were disclosed)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End9,419,659 shares
Treasury Shares at Period-End94,230 shares
Factors Behind Changes in Business PerformanceIn Electronic and Functional Products, shipments of products for the semiconductor and electronic components markets increased, while shipments of adhesives and pressure-sensitive adhesives and certain chemicals for pharmaceutical and agrochemical applications declined. In Film and Sheet Products, shipments of motorcycle-related products and reflective sheeting for license plates in Europe increased, and foreign exchange movements also had a positive impact on earnings. In Building Materials, sales of building materials for detached houses declined due to a decrease in housing starts. In Engineering, sales increased as the EPC business expanded, but profitability declined due to higher costs on certain large-scale projects.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

Higher shipments of products for the semiconductor and electronic components markets amid a gradual recovery in electronics market conditions, increased shipments of motorcycle-related products and reflective sheeting for Europe, and expansion of the EPC business contributed to higher sales. In contrast, lower shipments of adhesives and pressure-sensitive adhesives, lower sales of building materials for detached houses, higher costs on certain large-scale projects, increased research and development expenses and other costs, and a temporary decline in the sales mix of high-value-added products weighed on profit.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | Nippon Carbide Industries Company,Incorporated (4064) timely disclosure | Komori