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Revision of earnings forecasts4124OSAKA YUKA INDUSTRY LTD.Materials and Chemicals

Notice Concerning Revisions to Full-Year Consolidated Earnings and Dividend Forecasts for the Fiscal Year Ending September 2026

The full-year consolidated earnings forecast for the fiscal year ending September 2026 has been revised upward for all four metrics: net sales, operating income, ordinary income and net income. In addition, the year-end dividend forecast has been raised from ¥23 to ¥33 per share, and the annual dividend forecast from ¥46 to ¥56 per share.

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Revised forecast

Fiscal year ending September 2026 · Full yearPrevious forecast published Earnings forecast: 14 November 2025; dividend forecast: 17 March 2026
Net Sales1,240→1,340million
+8.1%
Operating profit140→160million
+14.3%
Ordinary income140→160million
+14.3%
Profit attributable to owners of the parent95→115million
+21.1%
Net income per share112.21→129.08yen and sen
+15.0%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Orders for the Company's original equipment, including distillation equipment and wastewater treatment equipment, have been strong, and the plant business has been performing above the assumptions made at the beginning of the fiscal year. While profit is expected to exceed the previous forecast in line with the increase in net sales, the revision incorporates a subsequent decline in the fourth quarter following customer production being brought forward due to the situation in Iran, as well as shareholder benefit expenses and other expenses.

Previous-period resultsNet sales: ¥1,178 million; operating income: ¥139 million; ordinary income: ¥138 million; net income attributable to owners of the parent: negative ¥32 million; earnings per share: negative ¥30.77
Dividend forecast revisionThe year-end dividend forecast will be increased from ¥23 to ¥33 per share, and the annual dividend forecast from ¥46 to ¥56 per share.
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥1,240 million → ¥1,340 million(8.1%)
Operating profit¥140 million → ¥160 million(14.3%)
Ordinary income¥140 million → ¥160 million(14.3%)
Profit attributable to owners of the parent¥95 million → ¥115 million(21.1%)
Net income per share112.21 yen and sen → 129.08 yen and sen
Fiscal Period CoveredFiscal year ending September 2026
Period CoveredFull year
Publication date of previous forecastEarnings forecast: 14 November 2025; dividend forecast: 17 March 2026
Previous-period resultsNet sales: ¥1,178 million; operating income: ¥139 million; ordinary income: ¥138 million; net income attributable to owners of the parent: negative ¥32 million; earnings per share: negative ¥30.77
Reason for the revisionOrders for the Company's original equipment, including distillation equipment and wastewater treatment equipment, have been strong, and the plant business has been performing above the assumptions made at the beginning of the fiscal year. While profit is expected to exceed the previous forecast in line with the increase in net sales, the revision incorporates a subsequent decline in the fourth quarter following customer production being brought forward due to the situation in Iran, as well as shareholder benefit expenses and other expenses.
Dividend forecast revisionThe year-end dividend forecast will be increased from ¥23 to ¥33 per share, and the annual dividend forecast from ¥46 to ¥56 per share.
Consolidated / non-consolidatedConsolidated
Items this document does not state (1)
Details and amount of extraordinary loss

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.

Orders for the Company's original equipment have been strong, and the plant business has been performing above the assumptions made at the beginning of the fiscal year. Although profit is also expected to exceed the previous forecast in line with the increase in net sales, the revised forecast incorporates a subsequent decline in customer production following production being brought forward due to the situation in Iran, as well as shareholder benefit expenses and other expenses.

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Notice Concerning Revisions to Full-Year Consolidated Earnings and Dividend Forecasts for the Fiscal Year Ending September 2026 | OSAKA YUKA INDUSTRY LTD. (4124) timely disclosure | Komori