Komori
Earnings4113TAOKA CHEMICAL COMPANY,LIMITEDMaterials and Chemicals

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

For the interim period of the fiscal year ending March 2027, revenue fell 8.6% year on year and operating profit fell 74.5%, while ordinary profit and interim net income attributable to owners of the parent also decreased substantially. The full-year earnings forecast was revised, but the figures before the revision are not included in this earnings report.

Worth reading
54Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-74.5
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales16,165¥ millionYear on year -8.6%Progress 47.5%
Operating profit359¥ millionYear on year -74.5%Progress 71.8%
Ordinary income394¥ millionYear on year -72.5%Progress 71.6%
Net income attributable to owners of the parent218¥ millionYear on year -79.3%Progress 72.7%

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¥15.20
Financial position at period-end
Total assets31,057¥ million
of which net assets 19,563 ¥ millionEquity ratio 63.0%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 revenue
Chemicals15,90798.4%-8.7%
Contract chemical analysis services2581.6%-6.0%
Segment profit
Chemicals375
Contract chemical analysis services-17
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥34,000 million (YoY +2.4%)
Operating profit¥500 million (YoY -75.6%)
Ordinary income¥550 million (YoY -73.8%)
Net income¥300 million (YoY -80.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥34,000 million / Operating profit Not disclosed → ¥500 million / Ordinary income Not disclosed → ¥550 million / Net income Not disclosed → ¥300 million
Annual Dividend Forecast¥36 → ¥6(-83.3%)
Factors Behind Changes in Business Performance

The Fine Chemicals business saw increased sales of pesticide intermediates but decreased sales of resin raw materials. The Functional Materials business benefited from higher selling prices and increased sales of rubber chemicals. The Resin Additives business saw higher selling prices for plasticizers in response to higher raw material prices, increased sales of varnishes, and higher selling prices. The Contract Chemical Analysis business saw decreased sales of services such as working-environment measurements.

Disclosure regarding the going concern assumption

No applicable matters.

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationWhether applicable None / New Not disclosed / Excluded Not disclosed / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on retirement of non-current assets ¥38 million
Depreciation and amortization¥910 million
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable Yes / Subject person For institutional investors and analysts
Issued Shares at Period-End14,440,000 shares
Treasury Shares at Period-End111,441 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥16,165 million (YoY -8.6%)
Operating profit¥359 million (YoY -74.5%)
Ordinary income¥394 million (YoY -72.5%)
Profit attributable to owners of the parent¥218 million (YoY -79.3%)
Net income per share¥15.20
Equity ratioEnd of the current fiscal period 63 / End of previous period 63.2
Total assets¥31,057 million
Net assets¥19,563 million
Full-year earnings forecastNet Sales ¥34,000 million (YoY +2.4%) / Operating profit ¥500 million (YoY -75.6%) / Ordinary income ¥550 million (YoY -73.8%) / Net income ¥300 million (YoY -80.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥34,000 million / Operating profit Not disclosed → ¥500 million / Ordinary income Not disclosed → ¥550 million / Net income Not disclosed → ¥300 million
Annual Dividend Forecast¥36 → ¥6(-83.3%)
Segment revenueChemicals ¥15,907 million (YoY -8.7%) / Contract chemical analysis services ¥258 million (YoY -6.0%)
Segment profitChemicals ¥375 million / Contract chemical analysis services ¥-17 million
Depreciation and amortization¥910 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on retirement of non-current assets ¥38 million
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationWhether applicable None / New Not disclosed / Excluded Not disclosed / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable Yes / Subject person For institutional investors and analysts
Issued Shares at Period-End14,440,000 shares
Treasury Shares at Period-End111,441 shares
Factors Behind Changes in Business PerformanceThe Fine Chemicals business saw increased sales of pesticide intermediates but decreased sales of resin raw materials. The Functional Materials business benefited from higher selling prices and increased sales of rubber chemicals. The Resin Additives business saw higher selling prices for plasticizers in response to higher raw material prices, increased sales of varnishes, and higher selling prices. The Contract Chemical Analysis business saw decreased sales of services such as working-environment measurements.
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 periodPayout ratioShareholder Return PolicyRegional salesOrders 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.

In the Fine Chemicals business, sales of resin raw materials declined, while in the Contract Chemical Analysis business, sales of services such as working-environment measurements decreased. Meanwhile, the Functional Materials business benefited from higher selling prices and increased sales of rubber chemicals, while the Resin Additives business saw higher selling prices for plasticizers in response to higher raw material prices, as well as increased sales of varnishes.

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 Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) | TAOKA CHEMICAL COMPANY,LIMITED (4113) timely disclosure | Komori