Komori
Revision of earnings forecasts4189KH Neochem Co.,Ltd.Materials and Chemicals

Notice Regarding Differences Between the Consolidated Earnings Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026

For the six months ended June 2026, net sales were ¥1,201 million below the previous forecast, while operating income, ordinary income and interim net income attributable to owners of the parent all exceeded the forecast. The full-year consolidated financial results forecast remains unchanged from the figures announced on 11 May 2026.

Worth reading
55In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
70.4
% (change in interim net income attributable to owners of the parent)
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending December 2026 · Second quarter (interim period)Previous forecast published 11 May 2026
Net Sales54,500→53,299million
-2.2%
Operating profit4,900→7,501million
+53.1%
Ordinary income4,500→7,448million
+65.5%
Profit attributable to owners of the parent3,100→5,282million
+70.4%
Net income per share88.55→150.85yen and sen
+70.4%

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

Although sales volume declined due to tighter inventory management in response to temporary concerns about raw-material procurement resulting from heightened tensions in the Middle East, each profit figure exceeded the forecast because of price revisions in the second quarter and the impact of inventory issued before raw-material and fuel prices increased.

Previous-period resultsActual results for the second quarter of the previous fiscal year (fiscal year ended December 2025): net sales ¥58,755 million, operating income ¥6,006 million, ordinary income ¥5,760 million, interim net income attributable to owners of the parent ¥3,934 million, and interim net income per share ¥108.10
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥54,500 million → ¥53,299 million(-2.2%)
Operating profit¥4,900 million → ¥7,501 million(+53.1%)
Ordinary income¥4,500 million → ¥7,448 million(+65.5%)
Profit attributable to owners of the parent¥3,100 million → ¥5,282 million(+70.4%)
Net income per share88.55 yen and sen → 150.85 yen and sen
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredSecond quarter (interim period)
Publication date of previous forecast11 May 2026
Previous-period resultsActual results for the second quarter of the previous fiscal year (fiscal year ended December 2025): net sales ¥58,755 million, operating income ¥6,006 million, ordinary income ¥5,760 million, interim net income attributable to owners of the parent ¥3,934 million, and interim net income per share ¥108.10
Reason for the revisionAlthough sales volume declined due to tighter inventory management in response to temporary concerns about raw-material procurement resulting from heightened tensions in the Middle East, each profit figure exceeded the forecast because of price revisions in the second quarter and the impact of inventory issued before raw-material and fuel prices increased.
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.

Sales volume declined as the Company tightened inventory management in response to temporary concerns about raw-material procurement resulting from heightened tensions in the Middle East. Meanwhile, profits were boosted by price revisions implemented in the second quarter to address higher costs for raw materials, fuel and other items, as well as the impact of inventory issued before raw-material and fuel prices increased. The full-year forecast remains unchanged because uncertainty about the outlook resulting from the situation in the Middle East continues.

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.
Notice Regarding Differences Between the Consolidated Earnings Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 | KH Neochem Co.,Ltd. (4189) timely disclosure | Komori