Overview of Financial Results for the First Quarter of Fiscal 2026 and Full-Year Forecast | NIPPON SHOKUBAI CO.,LTD. (4114) timely disclosure

Worth reading

77Important

Scored from 5 of 6 sections

Direction

Improvement

Direction inferred from the company’s description.

Scale

¥100 million (year-on-year increase in operating profit)

Wording

Conditional

How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFY2026 First Quarter9 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales1,213 Hundreds of millions of yen+19.8%

Operating profit121 Hundreds of millions of yen+182.7%

Ordinary income142 Hundreds of millions of yen+125.3%

Net income104 Hundreds of millions of yen+134.0%

Operating profit margin10 %

Results for the three months of the current quarter

Revenue

1,213 Hundreds of millions of yen

Operating profit

121 Hundreds of millions of yen

Segment profit

135 Hundreds of millions of yen

Profit before quarterly income taxes

142 Hundreds of millions of yen

Quarterly profit

104 Hundreds of millions of yen

Full-year earnings forecast

Revenue

4,550 Hundreds of millions of yen

Operating profit

210 Hundreds of millions of yen

Equity-Method Investment Income and Losses

60 Hundreds of millions of yen

Segment profit

270 Hundreds of millions of yen

Profit before tax

275 Hundreds of millions of yen

Profit for the period

205 Hundreds of millions of yen

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Companywide

Profit variance

80 Hundreds of millions of yen

Spread

-8 Hundreds of millions of yen

Selling price

185 Hundreds of millions of yen

Variable costs

-193 Hundreds of millions of yen

Number of versions

6 Hundreds of millions of yen

Processing costs and other expenses, and inventory valuation

88 Hundreds of millions of yen

Selling, general and administrative expenses

86 Hundreds of millions of yen

Other income and expenses

-7 Hundreds of millions of yen

Equity-Method Investment Income and Losses

1 Hundreds of millions of yen

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

Naphtha prices
First-half forecast75,000
Second-half forecast65,200
Full-year forecast88,000
Yen/Dollar
First-half forecast158
Second-half forecast151
Full-year forecast158
JPY/EUR
First-half forecast180
Second-half forecast175
Full-year forecast181

Key KPIsA metric the company considers important as a management benchmark.

Naphtha prices¥118,900 /kL
Year on year against the same period last year+79.3%
Yen/Dollar¥160
Year on year against the same period last year+10.4%
JPY/EUR¥185
Year on year against the same period last year+13.2%
Total overseas revenue601 Hundreds of millions of yen
Overseas Revenue Mix49.6 %
EBITDA225 Hundreds of millions of yen

Segment results

AA and SAP
Revenue648 Hundreds of millions of yen
Revenue_yoy_pct19.2
EO and Other
Revenue231 Hundreds of millions of yen
Revenue_yoy_pct49.5
Materials Business
Revenue879 Hundreds of millions of yen
Revenue_yoy_pct25.9
Segment profit88 Hundreds of millions of yen
Segment profit YoY %185.9
Specialty
Revenue147 Hundreds of millions of yen
Revenue_yoy_pct20.2
Segment profit23 Hundreds of millions of yen
Electronics
Revenue72 Hundreds of millions of yen
Revenue_yoy_pct11.1
Segment profit16 Hundreds of millions of yen
Other
Revenue115 Hundreds of millions of yen
Revenue_yoy_pct-9.5
Segment profit7 Hundreds of millions of yen
Solutions Business
Revenue334 Hundreds of millions of yen
Revenue_yoy_pct6.3
Segment profit47 Hundreds of millions of yen
Segment profit YoY %97.6

Financial targets

ROE

5.2 %

ROA

4.6 %

ROIC

4.5 %

Debt-to-equity ratio

0.22 times

Equity ratio

63.6 %

Capital expenditures

620 Hundreds of millions of yen

Annual Dividend

Annual

¥140 per share

Interim

¥70 per share

End of period

¥70 per share

Payout ratio

100.2 %

DOE

5.2 %

Acquisition of treasury shares

Acquisition amountUndecided

PolicyRepurchase shares using funds generated by reducing cross-shareholdings and through other measures

Contents of this document
Item	Details
Document type	Presentation materials for financial results
Fiscal Period Covered	FY2026 First Quarter
Net Sales	1,213 Hundreds of millions of yen (YoY +19.8%)
Operating profit	121 Hundreds of millions of yen (YoY +182.7%)
Ordinary income	142 Hundreds of millions of yen (YoY +125.3%)
Net income	104 Hundreds of millions of yen (YoY +134.0%)
Operating profit margin	10 %
Results for the three months of the current quarter	Revenue 1,213 Hundreds of millions of yen / Operating profit 121 Hundreds of millions of yen / Segment profit 135 Hundreds of millions of yen / Profit before quarterly income taxes 142 Hundreds of millions of yen / Quarterly profit 104 Hundreds of millions of yen
Full-year earnings forecast	Revenue 4,550 Hundreds of millions of yen / Operating profit 210 Hundreds of millions of yen / Equity-Method Investment Income and Losses 60 Hundreds of millions of yen / Segment profit 270 Hundreds of millions of yen / Profit before tax 275 Hundreds of millions of yen / Profit for the period 205 Hundreds of millions of yen
Segment results	Segment AA and SAP / Revenue 648 Hundreds of millions of yen / Revenue_yoy_pct 19.2, Segment EO and Other / Revenue 231 Hundreds of millions of yen / Revenue_yoy_pct 49.5, Segment Materials Business / Revenue 879 Hundreds of millions of yen / Revenue_yoy_pct 25.9 / Segment profit 88 Hundreds of millions of yen / Segment profit YoY % 185.9, Segment Specialty / Revenue 147 Hundreds of millions of yen / Revenue_yoy_pct 20.2 / Segment profit 23 Hundreds of millions of yen / Segment profit YoY % Not disclosed, Segment Electronics / Revenue 72 Hundreds of millions of yen / Revenue_yoy_pct 11.1 / Segment profit 16 Hundreds of millions of yen / Segment profit YoY % Not disclosed, Segment Other / Revenue 115 Hundreds of millions of yen / Revenue_yoy_pct -9.5 / Segment profit 7 Hundreds of millions of yen / Segment profit YoY % Not disclosed, Segment Solutions Business / Revenue 334 Hundreds of millions of yen / Revenue_yoy_pct 6.3 / Segment profit 47 Hundreds of millions of yen / Segment profit YoY % 97.6
Breakdown of Factors Affecting the Change	Companywide Profit variance 80 Hundreds of millions of yen / Spread -8 Hundreds of millions of yen / Selling price 185 Hundreds of millions of yen / Variable costs -193 Hundreds of millions of yen / Number of versions 6 Hundreds of millions of yen / Processing costs and other expenses, and inventory valuation 88 Hundreds of millions of yen / Selling, general and administrative expenses 86 Hundreds of millions of yen / Other income and expenses -7 Hundreds of millions of yen / Equity-Method Investment Income and Losses 1 Hundreds of millions of yen
Key KPIs	Indicator name Naphtha prices / Value ¥118,900 /kL / Year on year against the same period last year ¥79.3 /kL, Indicator name Yen/Dollar / Value ¥160 / Year on year against the same period last year ¥10.4, Indicator name JPY/EUR / Value ¥185 / Year on year against the same period last year ¥13.2, Indicator name Total overseas revenue / Value 601 Hundreds of millions of yen / Year on year against the same period last year Not disclosed, Indicator name Overseas Revenue Mix / Value 49.6 % / Year on year against the same period last year Not disclosed, Indicator name EBITDA / Value 225 Hundreds of millions of yen / Year on year against the same period last year Not disclosed
Assumptions Underlying the Business Outlook	Indicator name Naphtha prices / First-half forecast ¥75,000 /kL / Second-half forecast ¥65,200 /kL / Full-year forecast ¥88,000 /kL, Indicator name Yen/Dollar / First-half forecast ¥158 / Second-half forecast ¥151 / Full-year forecast ¥158, Indicator name JPY/EUR / First-half forecast ¥180 / Second-half forecast ¥175 / Full-year forecast ¥181
Financial targets	ROE 5.2 % / ROA 4.6 % / ROIC 4.5 % / Debt-to-equity ratio 0.22 times / Equity ratio 63.6 %
Annual Dividend	Annual ¥140 per share / Interim ¥70 per share / End of period ¥70 per share
Payout ratio	100.2 %
Acquisition of treasury shares	Acquisition amount Undecided / Period Not disclosed / Policy Repurchase shares using funds generated by reducing cross-shareholdings and through other measures
Capital expenditures	620 Hundreds of millions of yen

Items this document does not state (13)

Gross Profit MarginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives

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.

The increase in inventory valuation gains due to higher raw material prices, maintaining spreads through timely price pass-through, and higher volumes and wider spreads for Solutions products.

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.