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Revision to earnings forecast4124OSAKA YUKA INDUSTRY LTD.Materials and Chemicals

Notice Regarding Differences Between Full-Year Consolidated Forecast and Actual Results for the Fiscal Year Ended September 2026

Full-year actual results for the fiscal year ended September 2026 exceeded the previous forecast. Net sales increased 2.4%, operating profit and ordinary profit increased by approximately 31%, and net profit attributable to owners of the parent increased 57.6%.

Worth reading
63In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
57.6
%
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending September 2026 · Full yearPrevious forecast published 10 August 2026
Net Sales1,340→1,372million
+2.4%
Operating profit160→209million
+30.7%
Ordinary income160→209million
+31.0%
Profit attributable to owners of the parent115→181million
+57.6%
Net income per share129.08→203.41/ sen
+57.6%

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

In the contract distillation business, rush demand, mainly for semiconductors and electronic materials, emerged during the fourth-quarter consolidated accounting period. In addition to higher sales, operating profit and ordinary profit exceeded expectations because the impact of soaring fuel and solvent prices was lower than expected, among other factors. The Company also recognized a ¥26 million gain on adjustment to income taxes.

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
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥1,340 million → ¥1,372 million(+2.4%)
Operating profit¥160 million → ¥209 million(+30.7%)
Ordinary income¥160 million → ¥209 million(+31.0%)
Profit attributable to owners of the parent¥115 million → ¥181 million(+57.6%)
Net income per share¥129.08 / sen → ¥203.41 / sen
Fiscal Period CoveredFiscal year ending September 2026
Period CoveredFull year
Publication date of previous forecast10 August 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 revisionIn the contract distillation business, rush demand, mainly for semiconductors and electronic materials, emerged during the fourth-quarter consolidated accounting period. In addition to higher sales, operating profit and ordinary profit exceeded expectations because the impact of soaring fuel and solvent prices was lower than expected, among other factors. The Company also recognized a ¥26 million gain on adjustment to income taxes.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend forecast revision

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 contract distillation business, rush demand, mainly for semiconductors and electronic materials, emerged in the fourth quarter. The impact of soaring fuel and solvent prices was lower than expected, and the Company recognized a ¥26 million gain on adjustment to income taxes.

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Notice Regarding Differences Between Full-Year Consolidated Forecast and Actual Results for the Fiscal Year Ended September 2026 | OSAKA YUKA INDUSTRY LTD. (4124) timely disclosure | Komori