Worth reading
61In 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
100
¥100 million (increase in capital investment)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 December 2025 to 31 August 2026ConsolidatedJapanese GAAPNet Sales32,293Millions of yenYear on year +21.0%Progress 76.0%
Operating profit7,578Millions of yenYear on year +63.6%Progress 81.5%
Ordinary income7,893Millions of yenYear on year +62.9%Progress 82.2%
Net income attributable to owners of the parent5,325Millions of yenYear on year +55.0%Progress 80.7%
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¥261.86
Financial position at period-end
Total assets68,284Millions of yen
of which net assets 56,144 Millions of yenEquity ratio 80.6%vs. prior year-end +2.6pt
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
Chemical Products Business11,058,88934.2%+11.5%
Electronic Materials Business15,570,87048.2%+27.0%
Functional Chemicals business5,663,89317.5%+25.2%
Segment profit
Chemical Products Business2,461,32632.2%+49.4%
Electronic Materials Business3,608,62747.2%+71.2%
Functional Chemicals business1,577,06120.6%+78.1%
Regional sales
Japan22,961,89671.1%
Asia and Oceania7,632,26523.6%
Americas1,107,5123.4%
Europe591,9781.8%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales42,500 Millions of yen (YoY +17.2%)
Operating profit9,300 Millions of yen (YoY +50.3%)
Ordinary income9,600 Millions of yen (YoY +46.4%)
Net income6,600 Millions of yen (YoY -4.2%)
Revision to Earnings ForecastNet Sales Not disclosed → 42,500 Millions of yen / Operating profit Not disclosed → 9,300 Millions of yen / Ordinary income Not disclosed → 9,600 Millions of yen / Net income Not disclosed → 6,600 Millions of yen
Annual Dividend Forecast¥75 (previous fiscal year actual: ¥75.00; current fiscal year forecast: ¥93.00) → ¥93 (previous fiscal year actual: ¥75.00; current fiscal year forecast: ¥93.00)（24.0%）
Factors Behind Changes in Business Performance
In Chemicals, appropriate adjustments to selling prices and an improved product mix contributed to higher earnings. In Electronic Materials, increased sales of raw materials for ArF and EUV resists, against a backdrop of growing AI-related demand, were a contributing factor. In Functional Chemicals, strong sales of cosmetic ingredients, functional materials and high-purity specialty solvents contributed to higher earnings.
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 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name Visnex Chemicals Corporation / Excluded Number of companies 0 / Company name Not disclosed / Addition to equity-method affiliates 株式会社三宝化学研究所
Material subsequent eventsThe new equipment plan for semiconductor-related materials at the Sakata Plant was revised. The start of construction was changed from 2026 to 2027, the completion date from 2028 to 2029, and the capital investment amount from approximately ¥10 billion to approximately ¥20 billion.
Impairment loss¥8,489 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥463 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥5,938 thousand, Impairment Losses ¥8,489 thousand
Depreciation and amortization¥2,021,897 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End22,410,038 Shares
Treasury Shares at Period-End2,070,794 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 December 2025 to 31 August 2026 |
| Net Sales | 32,293 Millions of yen (YoY +21.0%) |
| Operating profit | 7,578 Millions of yen (YoY +63.6%) |
| Ordinary income | 7,893 Millions of yen (YoY +62.9%) |
| Profit attributable to owners of the parent | 5,325 Millions of yen (YoY +55.0%) |
| Net income per share | ¥261.86 |
| Equity ratio | End of the current fiscal period 80.6% / End of previous period 78.0% |
| Total assets | 68,284 Millions of yen |
| Net assets | 56,144 Millions of yen |
| Full-year earnings forecast | Net Sales 42,500 Millions of yen (YoY +17.2%) / Operating profit 9,300 Millions of yen (YoY +50.3%) / Ordinary income 9,600 Millions of yen (YoY +46.4%) / Net income 6,600 Millions of yen (YoY -4.2%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → 42,500 Millions of yen / Operating profit Not disclosed → 9,300 Millions of yen / Ordinary income Not disclosed → 9,600 Millions of yen / Net income Not disclosed → 6,600 Millions of yen |
| Annual Dividend Forecast | ¥75 (previous fiscal year actual: ¥75.00; current fiscal year forecast: ¥93.00) → ¥93 (previous fiscal year actual: ¥75.00; current fiscal year forecast: ¥93.00)（24.0%） |
| Segment revenue | Chemical Products Business ¥11,058,889 thousand (YoY +11.5%) / Electronic Materials Business ¥15,570,870 thousand (YoY +27.0%) / Functional Chemicals business ¥5,663,893 thousand (YoY +25.2%) |
| Segment profit | Chemical Products Business ¥2,461,326 thousand (YoY +49.4%) / Electronic Materials Business ¥3,608,627 thousand (YoY +71.2%) / Functional Chemicals business ¥1,577,061 thousand (YoY +78.1%) |
| Regional sales | Japan ¥22,961,896 thousand / Asia and Oceania ¥7,632,265 thousand / Americas ¥1,107,512 thousand / Europe ¥591,978 thousand |
| Depreciation and amortization | ¥2,021,897 thousand |
| Impairment loss | ¥8,489 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥463 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥5,938 thousand, Impairment Losses ¥8,489 thousand |
| Disclosure regarding the going concern assumption | None ("There are no applicable matters.") |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name Visnex Chemicals Corporation / Excluded Number of companies 0 / Company name Not disclosed / Addition to equity-method affiliates 株式会社三宝化学研究所 |
| Material subsequent events | The new equipment plan for semiconductor-related materials at the Sakata Plant was revised. The start of construction was changed from 2026 to 2027, the completion date from 2028 to 2029, and the capital investment amount from approximately ¥10 billion to approximately ¥20 billion. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 22,410,038 Shares |
| Treasury Shares at Period-End | 2,070,794 Shares |
| Factors Behind Changes in Business Performance | In Chemicals, appropriate adjustments to selling prices and an improved product mix contributed to higher earnings. In Electronic Materials, increased sales of raw materials for ArF and EUV resists, against a backdrop of growing AI-related demand, were a contributing factor. In Functional Chemicals, strong sales of cosmetic ingredients, functional materials and high-purity specialty solvents contributed to higher earnings. |
Items this document does not state (8)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyOrders received and order backlog
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 Electronic Materials, sales of semiconductor materials increased against a backdrop of growing AI-related demand. In Chemicals, sales benefited from the appropriate adjustment of selling prices and an improved product mix, while Functional Chemicals sales of cosmetic ingredients and high-purity specialty solvents remained strong. The increase in capital investment reflects higher construction-material and equipment prices, as well as a review of the planned equipment in order to expand production capacity based on demand simulations and improve high-purity processing technology.
How to read this page
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