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Financial results presentation4202Daicel CorporationMaterials and Chemicals

Fiscal Year Ending March 2026: First-Quarter Financial Results Presentation Materials

In the first quarter of the fiscal year ending March 2026, revenue, operating income and net income were below the year-earlier levels due to yen appreciation, inventory adjustments and lower prices in the Materials business, and lower volumes in the Engineering Plastics business. Against the first-half forecasts, revenue was roughly in line with plan, while operating income exceeded expectations.

Worth reading
66In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-63
Hundreds of millions of yen
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentationFirst quarter of the fiscal year ended March 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales1,393 Hundreds of millions of yen-4.3%
Operating profit130 Hundreds of millions of yen-25.3%
Ordinary income123 Hundreds of millions of yen-32.1%
Net income96 Hundreds of millions of yen-40.6%
Results for the three months of the current quarter
Net Sales
1,393 Hundreds of millions of yen
Operating profit
130 Hundreds of millions of yen
Ordinary income
123 Hundreds of millions of yen
Profit attributable to owners of parent for the quarter
96 Hundreds of millions of yen
EBITDA
228 Hundreds of millions of yen
Full-year earnings forecast
Net Sales
6,000 Hundreds of millions of yen
Operating profit
540 Hundreds of millions of yen
Ordinary income
560 Hundreds of millions of yen
Profit attributable to owners of the parent
540 Hundreds of millions of yen
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Progress against first-half forecast
Consolidated
Net Sales48
Operating profit58
Ordinary income52.5
Profit attributable to owners of parent for the quarter38.5
EBITDA53.1
By segment開示あり
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
売上高は計画並み、営業利益は上振れ
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Consolidated revenue
Volume variance-10
Price variance-53
単価差の内為替影響-74
Consolidated operating profit
Volume impact15
Impact on pricing-9
Other-50
その他の内為替影響-22
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
為替レート USD/JPY140
Asian methanol spot price330 USD/ton
Dubai crude oil75 USD/bbl
Domestic naphtha67,000円/kl
New initiatives
  • ポリプラスチックスグループのPOM・LCP・COC製造能力増強投資
Key KPIsA metric the company considers important as a management benchmark.
  • 為替レート USD/JPY¥145
    Year on year against the same period last year前年同期156円
  • Asian methanol spot price312 USD/ton
  • 原油ドバイ価格67 USD/bbl
  • Domestic naphtha price¥66,000 /kl
Unit price and quantity metricsThese figures show sales broken down by price and volume.
セグメント別に数量差・単価差、数量影響・価格影響を開示
Segment results
  • Medical and Healthcare
    Net Sales38
    Revenue unitHundreds of millions of yen
    Year-on-year change in revenue9.9
    Operating profit2
    Operating profit unitHundreds of millions of yen
    Year-on-year operating profit growth72.3
  • Smart
    Net Sales95
    Revenue unitHundreds of millions of yen
    Year-on-year change in revenue-8.4
    Operating profit2
    Operating profit unitHundreds of millions of yen
    Year-on-year operating profit growth-57.5
  • Safety
    Net Sales245
    Revenue unitHundreds of millions of yen
    Year-on-year change in revenue5
    Operating profit16
    Operating profit unitHundreds of millions of yen
    Year-on-year operating profit growth前年同期△0億円から16億円
  • Materials
    Net Sales403
    Revenue unitHundreds of millions of yen
    Year-on-year change in revenue-9.4
    Operating profit44
    Operating profit unitHundreds of millions of yen
    Year-on-year operating profit growth-51.5
  • Engineering Plastics
    Net Sales599
    Revenue unitHundreds of millions of yen
    Year-on-year change in revenue-4.4
    Operating profit65
    Operating profit unitHundreds of millions of yen
    Year-on-year operating profit growth-15.4
  • Other Businesses
    Net Sales13
    Revenue unitHundreds of millions of yen
    Year-on-year change in revenue-0.6
    Operating profit1
    Operating profit unitHundreds of millions of yen
    Year-on-year operating profit growth14.7
Annual Dividend
Fiscal year ending March 2026¥60 per share
Interim¥30 per share
End of period¥30 per share
Payout ratio
52.0%（2026年3月期予想）
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredFirst quarter of the fiscal year ended March 2026
Net Sales1,393 Hundreds of millions of yen (YoY -4.3%)
Operating profit130 Hundreds of millions of yen (YoY -25.3%)
Ordinary income123 Hundreds of millions of yen (YoY -32.1%)
Net income96 Hundreds of millions of yen (YoY -40.6%)
Results for the three months of the current quarterNet Sales 1,393 Hundreds of millions of yen / Operating profit 130 Hundreds of millions of yen / Ordinary income 123 Hundreds of millions of yen / Profit attributable to owners of parent for the quarter 96 Hundreds of millions of yen / EBITDA 228 Hundreds of millions of yen
Full-year earnings forecastNet Sales 6,000 Hundreds of millions of yen / Operating profit 540 Hundreds of millions of yen / Ordinary income 560 Hundreds of millions of yen / Profit attributable to owners of the parent 540 Hundreds of millions of yen / EBITDA Not disclosed
Progress against full-year forecastProgress against first-half forecast Consolidated Net Sales 48 / Operating profit 58 / Ordinary income 52.5 / Profit attributable to owners of parent for the quarter 38.5 / EBITDA 53.1 / By segment 開示あり / Progress against full-year forecast Not disclosed
Self-assessment against the plan売上高は計画並み、営業利益は上振れ
Segment resultsSegment Medical and Healthcare / Net Sales 38 / Revenue unit Hundreds of millions of yen / Year-on-year change in revenue 9.9 / Operating profit 2 / Operating profit unit Hundreds of millions of yen / Year-on-year operating profit growth 72.3, Segment Smart / Net Sales 95 / Revenue unit Hundreds of millions of yen / Year-on-year change in revenue -8.4 / Operating profit 2 / Operating profit unit Hundreds of millions of yen / Year-on-year operating profit growth -57.5, Segment Safety / Net Sales 245 / Revenue unit Hundreds of millions of yen / Year-on-year change in revenue 5 / Operating profit 16 / Operating profit unit Hundreds of millions of yen / Year-on-year operating profit growth 前年同期△0億円から16億円, Segment Materials / Net Sales 403 / Revenue unit Hundreds of millions of yen / Year-on-year change in revenue -9.4 / Operating profit 44 / Operating profit unit Hundreds of millions of yen / Year-on-year operating profit growth -51.5, Segment Engineering Plastics / Net Sales 599 / Revenue unit Hundreds of millions of yen / Year-on-year change in revenue -4.4 / Operating profit 65 / Operating profit unit Hundreds of millions of yen / Year-on-year operating profit growth -15.4, Segment Other Businesses / Net Sales 13 / Revenue unit Hundreds of millions of yen / Year-on-year change in revenue -0.6 / Operating profit 1 / Operating profit unit Hundreds of millions of yen / Year-on-year operating profit growth 14.7
Breakdown of Factors Affecting the ChangeConsolidated revenue Volume variance -10 / Price variance -53 / 単価差の内為替影響 -74 / Consolidated operating profit Volume impact 15 / Impact on pricing -9 / Other -50 / その他の内為替影響 -22
Key KPIsIndicator name 為替レート USD/JPY / Value ¥145 / Year on year against the same period last year 前年同期156円, Indicator name Asian methanol spot price / Value 312 USD/ton / Year on year against the same period last year Not disclosed, Indicator name 原油ドバイ価格 / Value 67 USD/bbl / Year on year against the same period last year Not disclosed, Indicator name Domestic naphtha price / Value ¥66,000 /kl / Year on year against the same period last year Not disclosed
Unit price and quantity metricsセグメント別に数量差・単価差、数量影響・価格影響を開示
Assumptions Underlying the Business Outlook為替レート USD/JPY 140 / Asian methanol spot price 330 USD/ton / Dubai crude oil 75 USD/bbl / Domestic naphtha 67,000円/kl
Annual DividendFiscal year ending March 2026 ¥60 per share / Interim ¥30 per share / End of period ¥30 per share
Payout ratio52.0%（2026年3月期予想）
New initiativesポリプラスチックスグループのPOM・LCP・COC製造能力増強投資
Items this document does not state (13)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

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.

会社は、売上高について、グローバル自動車生産台数の微減、マテリアル事業のアセテート・トウの顧客在庫調整、エンジニアリングプラスチック事業の樹脂コンパウンド事業移管、為替の影響を挙げている。営業利益については、マテリアル事業の前期からの繰越在庫影響、酢酸市況低下、エンジニアリングプラスチック事業の減価償却費増加などを挙げている。純利益は、前年同期に樹脂コンパウンド事業移管に伴う関係会社株式売却益があった反動も要因としている。

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.
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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.
Fiscal Year Ending March 2026: First-Quarter Financial Results Presentation Materials | Daicel Corporation (4202) timely disclosure | Komori