Worth reading
54Recurring
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
94.4
% (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026ConsolidatedIFRSNet Sales1,004,246¥ millionYear on year +14.0%Progress 26.4%
Operating profit118,400¥ millionYear on year +94.4%Progress 39.5%
Ordinary income111,806¥ millionYear on year +122.9%Progress 41.4%
Net income attributable to owners of the parent57,706¥ millionYear on year +194.0%Progress 45.4%
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¥42.47
Financial position at period-end
Total assets5,881,036¥ million
of which net assets 2,500,880 ¥ millionEquity ratio 31.0%vs. prior year-end +1.0pt
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+35,067
Investment-26,349
Financials-93,390
Net change-84,672
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥445,086 million
Segment revenueSegment Specialty Materials / Current fiscal year ¥332,538 million / Prior-year period ¥285,887 million / Year on year against the same period last year Not disclosed, Segment MMA & Derivatives / Current fiscal year ¥99,927 million / Prior-year period ¥89,602 million / Year on year against the same period last year Not disclosed, Segment Basic Materials / Current fiscal year ¥185,041 million / Prior-year period ¥165,494 million / Year on year against the same period last year Not disclosed, Segment Industrial gases / Current fiscal year ¥359,995 million / Prior-year period ¥313,022 million / Year on year against the same period last year Not disclosed
Segment profitSegment Specialty Materials / Current fiscal year ¥38,340 million / Prior-year period ¥17,382 million / Year on year against the same period last year Not disclosed, Segment MMA & Derivatives / Current fiscal year ¥8,008 million / Prior-year period ¥3,655 million / Year on year against the same period last year Not disclosed, Segment Basic Materials / Current fiscal year ¥14,814 million / Prior-year period ¥-6,696 million / Year on year against the same period last year Not disclosed, Segment Industrial gases / Current fiscal year ¥54,079 million / Prior-year period ¥45,009 million / Year on year against the same period last year Not disclosed
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,800,000 million (YoY +2.6%)
Operating profit¥300,000 million (YoY +897.4%)
Ordinary income¥270,000 million
Net income¥127,000 million (YoY +973.6%)
Revision to Earnings ForecastSubject Second quarter (interim period) of the fiscal year ending March 2027 / Revenue 18,610 Hundreds of millions of yen → 20,430 Hundreds of millions of yen（+9.8%） / Core operating profit 1,390 Hundreds of millions of yen → 1,940 Hundreds of millions of yen（+39.6%） / Operating profit 1,430 Hundreds of millions of yen → 1,890 Hundreds of millions of yen（+32.2%） / Interim profit 980 Hundreds of millions of yen → 1,300 Hundreds of millions of yen（+32.7%） / Interim profit attributable to owners of the parent 590 Hundreds of millions of yen → 860 Hundreds of millions of yen（+45.8%） / Basic interim earnings per share ¥43.43 → ¥63.30 / Interim profit before income taxes 1,290 Hundreds of millions of yen → 1,750 Hundreds of millions of yen
Annual Dividend Forecast¥32 → ¥32（0.0%）
Factors Behind Changes in Business Performance
Strong sales of semiconductor-related products, inventory valuation gains resulting from higher naphtha prices, and a temporary increase in demand due to customers' concerns about procuring raw materials. By segment, higher selling prices, price management, cost reductions, increased sales volumes, foreign exchange effects and the consolidation of acquisitions completed in the previous fiscal year contributed to results.
Disclosure regarding the going concern assumption
Not applicable.
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 Not disclosed
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Impairment loss¥3,932 million
Breakdown of extraordinary income (loss)IFRS items equivalent to extraordinary gains and losses Not disclosed / Non-recurring items Gain on sale of non-current assets ¥12,815 million, Impairment Losses ¥-3,932 million, Equity-method investment loss ¥-2,907 million, Loss on disposal and sale of non-current assets ¥-504 million, Special retirement payments ¥-54 million, Other ¥-1,122 million
Depreciation and amortization¥70,062 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Securities analysts and institutional investors
Issued Shares at Period-End1,441,467,207
Treasury Shares at Period-End82,779,392
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥1,004,246 million (YoY +14.0%) |
| Operating profit | ¥118,400 million (YoY +94.4%) |
| Ordinary income | ¥111,806 million (YoY +122.9%) |
| Profit attributable to owners of the parent | ¥57,706 million (YoY +194.0%) |
| Net income per share | ¥42.47 |
| Equity ratio | End of the current fiscal period 31.0% / End of previous period 30.0% |
| Total assets | ¥5,881,036 million |
| Net assets | ¥2,500,880 million |
| Cash flows from operating activities | ¥35,067 million |
| Cash flows from investing activities | ¥-26,349 million |
| Cash flows from financing activities | ¥-93,390 million |
| Cash and cash equivalents at end of period | ¥445,086 million |
| Full-year earnings forecast | Net Sales ¥3,800,000 million (YoY +2.6%) / Operating profit ¥300,000 million (YoY +897.4%) / Ordinary income ¥270,000 million / Net income ¥127,000 million (YoY +973.6%) |
| Revision to Earnings Forecast | Subject Second quarter (interim period) of the fiscal year ending March 2027 / Revenue 18,610 Hundreds of millions of yen → 20,430 Hundreds of millions of yen（+9.8%） / Core operating profit 1,390 Hundreds of millions of yen → 1,940 Hundreds of millions of yen（+39.6%） / Operating profit 1,430 Hundreds of millions of yen → 1,890 Hundreds of millions of yen（+32.2%） / Interim profit 980 Hundreds of millions of yen → 1,300 Hundreds of millions of yen（+32.7%） / Interim profit attributable to owners of the parent 590 Hundreds of millions of yen → 860 Hundreds of millions of yen（+45.8%） / Basic interim earnings per share ¥43.43 → ¥63.30 / Interim profit before income taxes 1,290 Hundreds of millions of yen → 1,750 Hundreds of millions of yen |
| Annual Dividend Forecast | ¥32 → ¥32（0.0%） |
| Segment revenue | Segment Specialty Materials / Current fiscal year ¥332,538 million / Prior-year period ¥285,887 million / Year on year against the same period last year Not disclosed, Segment MMA & Derivatives / Current fiscal year ¥99,927 million / Prior-year period ¥89,602 million / Year on year against the same period last year Not disclosed, Segment Basic Materials / Current fiscal year ¥185,041 million / Prior-year period ¥165,494 million / Year on year against the same period last year Not disclosed, Segment Industrial gases / Current fiscal year ¥359,995 million / Prior-year period ¥313,022 million / Year on year against the same period last year Not disclosed |
| Segment profit | Segment Specialty Materials / Current fiscal year ¥38,340 million / Prior-year period ¥17,382 million / Year on year against the same period last year Not disclosed, Segment MMA & Derivatives / Current fiscal year ¥8,008 million / Prior-year period ¥3,655 million / Year on year against the same period last year Not disclosed, Segment Basic Materials / Current fiscal year ¥14,814 million / Prior-year period ¥-6,696 million / Year on year against the same period last year Not disclosed, Segment Industrial gases / Current fiscal year ¥54,079 million / Prior-year period ¥45,009 million / Year on year against the same period last year Not disclosed |
| Depreciation and amortization | ¥70,062 million |
| Impairment loss | ¥3,932 million |
| Breakdown of extraordinary income (loss) | IFRS items equivalent to extraordinary gains and losses Not disclosed / Non-recurring items Gain on sale of non-current assets ¥12,815 million, Impairment Losses ¥-3,932 million, Equity-method investment loss ¥-2,907 million, Loss on disposal and sale of non-current assets ¥-504 million, Special retirement payments ¥-54 million, Other ¥-1,122 million |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Securities analysts and institutional investors |
| Issued Shares at Period-End | 1,441,467,207 |
| Treasury Shares at Period-End | 82,779,392 |
| Factors Behind Changes in Business Performance | Strong sales of semiconductor-related products, inventory valuation gains resulting from higher naphtha prices, and a temporary increase in demand due to customers' concerns about procuring raw materials. By segment, higher selling prices, price management, cost reductions, increased sales volumes, foreign exchange effects and the consolidation of acquisitions completed in the previous fiscal year contributed to results. |
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.In addition to strong sales of semiconductor-related products, inventory valuation gains arose from higher naphtha prices caused by the situation in the Middle East, along with a temporary increase in demand resulting from customers' concerns about procuring raw materials. Other factors included higher selling prices, price management, cost reductions and foreign exchange effects.
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.