Komori
Earnings4107ISE CHEMICALS CORPORATIONMaterials and Chemicals

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, net sales increased 7.0% year on year, while operating profit decreased 2.0%. The iodine and natural gas business recorded higher sales with operating profit largely unchanged, while the metal compounds business recorded lower sales and an operating loss.

Worth reading
40Recurring
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
—
Displayed only when the document provides numerical figures.
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales8,813¥ millionYear on year +7.0%Progress 23.2%
Operating profit1,959¥ millionYear on year -2.0%Progress 24.5%
Ordinary income1,908¥ millionYear on year -1.4%Progress 24.5%
Net income attributable to owners of the parent1,326¥ millionYear on year -2.7%Progress 24.6%

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¥26.02
Financial position at period-end
Total assets48,920¥ million
of which net assets 40,416 ¥ millionEquity ratio 82.6%vs. prior year-end +4.1pt

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 revenueIodine and Natural Gas Business ¥7,628 million (YoY +8.3%), Metal Compounds Business ¥1,185 million (YoY -0.8%)
Segment profitIodine and Natural Gas Business ¥1,986 million (YoY -0.1%), Metal Compounds Business ¥-26 million
Regional salesRegion Japan / Current fiscal year ¥3,471 million / Prior-year period ¥3,658 million, Region Asia / Current fiscal year ¥2,381 million / Prior-year period ¥1,943 million, Region North America / Current fiscal year ¥1,069 million / Prior-year period ¥857 million, Region Europe / Current fiscal year ¥1,890 million / Prior-year period ¥1,775 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥38,000 million (YoY -3.2%)
Operating profit¥8,000 million (YoY -15.7%)
Ordinary income¥7,800 million (YoY -15.7%)
Net income¥5,400 million (YoY -16.9%)
Annual Dividend Forecast200 JPY (prior-year actual before the stock split) → 40 JPY (prior-year actual before the stock split)(-80.0%)
Factors Behind Changes in Business Performance

The company pursued proactive domestic and overseas sales activities, strengthened safe and stable production, and worked to improve productivity. Sales in the iodine and natural gas business increased, supported by firm international iodine market conditions, among other factors, while operating profit was largely unchanged from the same period of the previous year due to higher depreciation and amortization expenses associated with aggressive capital investment. In the metal compounds business, sales volume exceeded the same period of the previous year, but selling prices fell below the prior-year level due to metal market conditions, resulting in an operating loss.

Disclosure regarding the going concern assumption

None ("There are 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 consolidationNew 0 companies / Excluded 0 companies / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥24 million, Other ¥2 million, Total extraordinary loss ¥26 million
Depreciation and amortization¥599 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End51,351,350 shares
Treasury Shares at Period-End393,580 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥8,813 million (YoY +7.0%)
Operating profit¥1,959 million (YoY -2.0%)
Ordinary income¥1,908 million (YoY -1.4%)
Profit attributable to owners of the parent¥1,326 million (YoY -2.7%)
Net income per share¥26.02
Equity ratioEnd of the current fiscal period 82.6 / End of previous period 78.5
Total assets¥48,920 million
Net assets¥40,416 million
Full-year earnings forecastNet Sales ¥38,000 million (YoY -3.2%) / Operating profit ¥8,000 million (YoY -15.7%) / Ordinary income ¥7,800 million (YoY -15.7%) / Net income ¥5,400 million (YoY -16.9%)
Annual Dividend Forecast200 JPY (prior-year actual before the stock split) → 40 JPY (prior-year actual before the stock split)(-80.0%)
Segment revenueIodine and Natural Gas Business ¥7,628 million (YoY +8.3%), Metal Compounds Business ¥1,185 million (YoY -0.8%)
Segment profitIodine and Natural Gas Business ¥1,986 million (YoY -0.1%), Metal Compounds Business ¥-26 million
Regional salesRegion Japan / Current fiscal year ¥3,471 million / Prior-year period ¥3,658 million, Region Asia / Current fiscal year ¥2,381 million / Prior-year period ¥1,943 million, Region North America / Current fiscal year ¥1,069 million / Prior-year period ¥857 million, Region Europe / Current fiscal year ¥1,890 million / Prior-year period ¥1,775 million
Depreciation and amortization¥599 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥24 million, Other ¥2 million, Total extraordinary loss ¥26 million
Disclosure regarding the going concern assumptionNone ("There are no 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 consolidationNew 0 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End51,351,350 shares
Treasury Shares at Period-End393,580 shares
Factors Behind Changes in Business PerformanceThe company pursued proactive domestic and overseas sales activities, strengthened safe and stable production, and worked to improve productivity. Sales in the iodine and natural gas business increased, supported by firm international iodine market conditions, among other factors, while operating profit was largely unchanged from the same period of the previous year due to higher depreciation and amortization expenses associated with aggressive capital investment. In the metal compounds business, sales volume exceeded the same period of the previous year, but selling prices fell below the prior-year level due to metal market conditions, resulting in an operating loss.
Items this document does not state (11)
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 PolicyOrders received and order backlogImpairment lossMaterial 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.

Sales in the iodine and natural gas business increased, supported by firm international iodine market conditions, among other factors. However, profit was weighed down by higher depreciation and amortization expenses associated with aggressive capital investment, as well as lower selling prices in the metal compounds business due to metal market conditions.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | ISE CHEMICALS CORPORATION (4107) timely disclosure | Komori