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Results4120SUGAI CHEMICAL INDUSTRY CO.,LTD.Materials and Chemicals

Second-Quarter (Interim-Period) Financial Results for the Fiscal Year Ending March 2027 (Japanese GAAP, Non-Consolidated)

For the interim period, net sales increased 14.3% year on year, while operating profit fell 71.6%, ordinary profit fell 53.5%, and interim net income fell 60.9%. The full-year net sales forecast was left unchanged, but the profit forecasts will be disclosed at a later date due to uncertainty surrounding the situation in the Middle East.

Worth reading
37Immaterial
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
369
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales2,962¥ millionYear on year +14.3%Progress 45.6%
Operating profit61¥ millionYear on year -71.6%
Ordinary income121¥ millionYear on year -53.5%
Net income attributable to owners of the parent84¥ millionYear on year -60.9%

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¥64.89
Financial position at period-end
Total assets12,644¥ million
of which net assets 8,969 ¥ millionEquity ratio 70.9%vs. prior year-end +2.3pt

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.

Cash inflows and outflows
Operating+737,901
Investment-411,375
Financials-610,190
Net change-283,664

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥650,900 thousand
Regional sales
Japan2,76793.4%
Exports1946.6%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,500 million (YoY +1.0%)
Operating profitTo be disclosed at a later date
Ordinary incomeTo be disclosed at a later date
Net incomeTo be disclosed at a later date
Revision to Earnings ForecastNone
Annual Dividend Forecast¥90 → ¥90(0.0%)
Factors Behind Changes in Business Performance

In Japan, sales of the company's core agrochemical intermediates declined, but functional intermediates increased substantially on higher demand for new products and other factors. Export sales increased due to higher sales of pharmaceutical intermediates. Operating profit declined, however, due to surging raw material prices and other factors resulting from the situation in the Middle East and other developments.

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 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Loss on disposal of property, plant and equipment ¥11,310 thousand
Depreciation and amortization¥257,584 thousand
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End1,373,000
Treasury Shares at Period-End66,639
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 April 2026 to 30 September 2026
Net Sales¥2,962 million (YoY +14.3%)
Operating profit¥61 million (YoY -71.6%)
Ordinary income¥121 million (YoY -53.5%)
Profit attributable to owners of the parent¥84 million (YoY -60.9%)
Net income per share¥64.89
Equity ratioEnd of the current fiscal period 70.9 / End of previous period 68.6
Total assets¥12,644 million
Net assets¥8,969 million
Cash flows from operating activities¥737,901 thousand
Cash flows from investing activities¥-411,375 thousand
Cash flows from financing activities¥-610,190 thousand
Cash and cash equivalents at end of period¥650,900 thousand
Full-year earnings forecastNet Sales ¥6,500 million (YoY +1.0%) / Operating profit To be disclosed at a later date / Ordinary income To be disclosed at a later date / Net income To be disclosed at a later date
Revision to Earnings ForecastNone
Annual Dividend Forecast¥90 → ¥90(0.0%)
Regional salesRegion Japan / Net Sales ¥2,767 million / Year-on-year (%) ¥8.7 million, Region Exports / Net Sales ¥194 million / Year-on-year (%) ¥313.8 million
Depreciation and amortization¥257,584 thousand
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Loss on disposal of property, plant and equipment ¥11,310 thousand
Disclosure regarding the going concern assumptionNone ("There are no applicable matters.")
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End1,373,000
Treasury Shares at Period-End66,639
Factors Behind Changes in Business PerformanceIn Japan, sales of the company's core agrochemical intermediates declined, but functional intermediates increased substantially on higher demand for new products and other factors. Export sales increased due to higher sales of pharmaceutical intermediates. Operating profit declined, however, due to surging raw material prices and other factors resulting from the situation in the Middle East and other developments.
Items this document does not state (9)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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 increased due to higher demand for functional intermediates, on which the company has been focusing through new products, and increased exports of pharmaceutical intermediates. Profit declined, however, due to surging raw material prices and other factors resulting from the situation in the Middle East and other developments.

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Second-Quarter (Interim-Period) Financial Results for the Fiscal Year Ending March 2027 (Japanese GAAP, Non-Consolidated) | SUGAI CHEMICAL INDUSTRY CO.,LTD. (4120) timely disclosure | Komori