Worth reading
53Recurring
Scored from 5 of 6 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Definitive
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%
Net income attributable to owners of the parent57,706¥ millionYear on year +194.0%Progress 28.9%
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¥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 revenue
Specialty Materials332,53834.0%+46.6%
MMA & Derivatives99,92710.2%+10.3%
Basic Materials185,04118.9%+19.5%
Industrial gases359,99536.8%+47.0%
Segment profit
Specialty Materials38,34033.3%+20.9%
MMA & Derivatives8,0086.9%+4.3%
Basic Materials14,81412.9%+21.5%
Industrial gases54,07946.9%+9.1%
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%)
Profit before tax¥270,000 million
Net income¥200,000 million (YoY +155.0%)
Profit for the period attributable to owners of the parent¥127,000 million (YoY +973.6%)
Revision to Earnings ForecastSecond quarter (cumulative) 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%） / Interim profit before income taxes 1,290 Hundreds of millions of yen → 1,750 Hundreds of millions of yen / Full year No changes from the previous announcement
Annual Dividend Forecast¥32 → ¥32（0.0%）
Factors Behind Changes in Business Performance
Increased demand for and sales volumes of semiconductor-related products, higher selling prices, cost reductions, price management, foreign exchange effects, higher market prices for MMA monomer and other products, improved inventory valuation gains and losses, and the acquisition and consolidation of industrial gas businesses in Australia and New Zealand, among other factors. Regarding the revision to the first-quarter earnings forecast, the company also cited inventory valuation gains resulting from the surge in naphtha prices and a temporary increase in demand caused by customers’ concerns about securing raw materials.
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 / Excluded 0 / Company name Not disclosed
Impairment loss¥3,932 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥12,815 million / Extraordinary loss 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 BriefingYes (for 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 / End of previous period 30 |
| 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%) / Profit before tax ¥270,000 million / Net income ¥200,000 million (YoY +155.0%) / Profit for the period attributable to owners of the parent ¥127,000 million (YoY +973.6%) |
| Revision to Earnings Forecast | Second quarter (cumulative) 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%） / Interim profit before income taxes 1,290 Hundreds of millions of yen → 1,750 Hundreds of millions of yen / Full year No changes from the previous announcement |
| Annual Dividend Forecast | ¥32 → ¥32（0.0%） |
| Segment revenue | Segment Specialty Materials / Net Sales ¥332,538 million / Year on year against the same period last year Up ¥46.6 billion year on year, Segment MMA & Derivatives / Net Sales ¥99,927 million / Year on year against the same period last year Up ¥10.3 billion year on year, Segment Basic Materials / Net Sales ¥185,041 million / Year on year against the same period last year Up ¥19.5 billion year on year, Segment Industrial gases / Net Sales ¥359,995 million / Year on year against the same period last year Up ¥47.0 billion year on year |
| Segment profit | Segment Specialty Materials / Type of profit Core operating profit / Profit ¥38,340 million / Year on year against the same period last year Up ¥20.9 billion year on year, Segment MMA & Derivatives / Type of profit Core operating profit / Profit ¥8,008 million / Year on year against the same period last year Up ¥4.3 billion year on year, Segment Basic Materials / Type of profit Core operating profit / Profit ¥14,814 million / Year on year against the same period last year Up ¥21.5 billion year on year, Segment Industrial gases / Type of profit Core operating profit / Profit ¥54,079 million / Year on year against the same period last year Up ¥9.1 billion year on year |
| Depreciation and amortization | ¥70,062 million |
| Impairment loss | ¥3,932 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥12,815 million / Extraordinary loss 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 / Excluded 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for 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 | Increased demand for and sales volumes of semiconductor-related products, higher selling prices, cost reductions, price management, foreign exchange effects, higher market prices for MMA monomer and other products, improved inventory valuation gains and losses, and the acquisition and consolidation of industrial gas businesses in Australia and New Zealand, among other factors. Regarding the revision to the first-quarter earnings forecast, the company also cited inventory valuation gains resulting from the surge in naphtha prices and a temporary increase in demand caused by customers’ concerns about securing raw materials. |
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.The interim review by certified public accountants or equivalent of the condensed quarterly consolidated financial statements has been completed.
How to read this page
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