Komori
Earnings4107ISE CHEMICALS CORPORATIONMaterials and Chemicals

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 (Japanese GAAP) (Consolidated)

For the interim period of the fiscal year ending December 2026, net sales remained at the same level as in the year-earlier period, while operating income, ordinary income and interim net income attributable to owners of the parent all declined by 14–15% year on year. The full-year earnings forecast and dividend forecast have not been revised.

Worth reading
45Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
14.4
Year-on-year decline in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales19,237¥ millionYear on year -0.2%Progress 50.6%
Operating profit4,136¥ millionYear on year -14.4%Progress 51.7%
Ordinary income4,050¥ millionYear on year -14.2%Progress 51.9%
Net income attributable to owners of the parent2,823¥ millionYear on year -14.9%Progress 52.3%

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¥55.42
Financial position at period-end
Total assets51,622¥ million
of which net assets 41,941 ¥ millionEquity ratio 81.2%vs. prior year-end +2.7pt

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 ¥16,737 million (YoY -0.8%), Metal Compounds Business ¥2,499 million (YoY +3.9%)
Segment profitIodine and Natural Gas Business ¥4,175 million (YoY -13.1%), Metal Compounds Business ¥-38 million (operating loss)
Regional salesRegion Japan / Current fiscal year ¥8,172 million / Prior-year period ¥9,687 million, Region Asia / Current fiscal year ¥5,424 million / Prior-year period ¥4,561 million, Region North America / Current fiscal year ¥2,215 million / Prior-year period ¥1,575 million, Region Europe / Current fiscal year ¥3,424 million / Prior-year period ¥3,457 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 Forecast¥390.00 (actual for the fiscal year ended December 2025, before the stock split) → ¥40.00 (forecast for the fiscal year ending December 2026, after the stock split)(Increase of approximately 2.6% (after adjustment for the stock split))
Factors Behind Changes in Business Performance

Lower sales volumes of iodine products to certain customers, increased personnel expenses and depreciation associated with proactive capital investment, and higher raw material and fuel prices, among other factors

Disclosure regarding the going concern assumption

Not applicable.

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 ¥4 million / Total extraordinary loss ¥28 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End51,351,350 shares
Treasury Shares at Period-End393,580 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥19,237 million (YoY -0.2%)
Operating profit¥4,136 million (YoY -14.4%)
Ordinary income¥4,050 million (YoY -14.2%)
Profit attributable to owners of the parent¥2,823 million (YoY -14.9%)
Net income per share¥55.42
Equity ratioEnd of the current fiscal period 81.2 / End of previous period 78.5
Total assets¥51,622 million
Net assets¥41,941 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 Forecast¥390.00 (actual for the fiscal year ended December 2025, before the stock split) → ¥40.00 (forecast for the fiscal year ending December 2026, after the stock split)(Increase of approximately 2.6% (after adjustment for the stock split))
Segment revenueIodine and Natural Gas Business ¥16,737 million (YoY -0.8%), Metal Compounds Business ¥2,499 million (YoY +3.9%)
Segment profitIodine and Natural Gas Business ¥4,175 million (YoY -13.1%), Metal Compounds Business ¥-38 million (operating loss)
Regional salesRegion Japan / Current fiscal year ¥8,172 million / Prior-year period ¥9,687 million, Region Asia / Current fiscal year ¥5,424 million / Prior-year period ¥4,561 million, Region North America / Current fiscal year ¥2,215 million / Prior-year period ¥1,575 million, Region Europe / Current fiscal year ¥3,424 million / Prior-year period ¥3,457 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥24 million, Other ¥4 million / Total extraordinary loss ¥28 million
Disclosure regarding the going concern assumptionNot applicable.
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 MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End51,351,350 shares
Treasury Shares at Period-End393,580 shares
Factors Behind Changes in Business PerformanceLower sales volumes of iodine products to certain customers, increased personnel expenses and depreciation associated with proactive capital investment, and higher raw material and fuel prices, among other factors
Items this document does not state (12)
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 backlogDepreciation and amortizationImpairment 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.

Net sales and income fell below the year-earlier period due to lower sales volumes of iodine products to certain customers, increased personnel expenses and depreciation associated with proactive capital investment, and higher raw material and fuel prices, among other factors.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 (Japanese GAAP) (Consolidated) | ISE CHEMICALS CORPORATION (4107) timely disclosure | Komori