Komori
Results4189KH Neochem Co.,Ltd.Materials and Chemicals

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

Cumulative nine-month revenue fell 3.4% year on year, while operating profit rose 22.3%, ordinary profit rose 26.5% and net profit rose 29.7%. The full-year earnings forecast remains unchanged from the previously disclosed figures.

Worth reading
43Recurring
Scored from 4 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
22.3
% (year-on-year change in operating profit)
Wording
Definitive
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales83,608Millions of yenYear on year -3.4%
Operating profit10,398Millions of yenYear on year +22.3%
Ordinary income10,445Millions of yenYear on year +26.5%
Net income attributable to owners of the parent7,296Millions of yenYear on year +29.7%

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.

Net income per share¥208.36
Financial position at period-end
Total assets133,266Millions of yen
of which net assets 77,080 Millions of yen

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Factors Behind Changes in Business Performance

Functional materials saw lower revenue and profit due to weaker demand, scheduled maintenance and uncertainty over raw material procurement. Electronic materials saw higher revenue and profit, driven by increased demand related to generative AI and improved profitability for high-purity solvents used in advanced semiconductors. Basic chemicals avoided a decline in profit and posted substantial profit growth through price pass-through and profitability improvement, despite lower sales volumes.

Disclosure regarding the going concern assumption

No applicable matters

Depreciation and amortization4,617 Millions of yen
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 September 2026
Net Sales83,608 Millions of yen (YoY -3.4%)
Operating profit10,398 Millions of yen (YoY +22.3%)
Ordinary income10,445 Millions of yen (YoY +26.5%)
Profit attributable to owners of the parent7,296 Millions of yen (YoY +29.7%)
Net income per share¥208.36
Total assets133,266 Millions of yen
Net assets77,080 Millions of yen
Depreciation and amortization4,617 Millions of yen
Disclosure regarding the going concern assumptionNo applicable matters
Factors Behind Changes in Business PerformanceFunctional materials saw lower revenue and profit due to weaker demand, scheduled maintenance and uncertainty over raw material procurement. Electronic materials saw higher revenue and profit, driven by increased demand related to generative AI and improved profitability for high-purity solvents used in advanced semiconductors. Basic chemicals avoided a decline in profit and posted substantial profit growth through price pass-through and profitability improvement, despite lower sales volumes.
Items this document does not state (24)
Operating MarginEquity ratioCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Change in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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 functional materials, sales volumes declined due to weak air-conditioner demand in China, major scheduled maintenance and uncertainty over raw material procurement arising from the situation in the Middle East. Electronic materials performed well, including high-purity solvents for semiconductors, against a backdrop of demand related to generative AI. In basic chemicals, sales volumes declined, but the company proceeded with passing soaring raw material costs through to prices and initiatives to improve profitability.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | KH Neochem Co.,Ltd. (4189) timely disclosure | Komori