Worth reading
91Important
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
108
¥100 million (year-on-year decrease in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationFiscal year ending March 2026, third quarter11 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,248 100 million-1.8%
Operating profit¥324 100 million-25.0%
Ordinary income¥339 100 million-24.3%
Net income¥357 100 million -18.9%quarterly net income attributable to owners of the parent
Results for the three months of the current quarter
Net Sales
¥1,477 100 million
Operating profit
¥123 100 million
By segment
Medical and Healthcare
Net Sales44
Operating profit4
Smart
Net Sales93
Operating profit0
Safety
Net Sales273
Operating profit24
Materials
Net Sales412
Operating profit55
Engineering Plastics
Net Sales640
Operating profit38
Other Businesses
Net Sales15
Operating profit2
Full-year earnings forecast
Net Sales
¥5,830 100 million
Operating profit
¥465 100 million
Ordinary income
¥475 100 million
Profit attributable to owners of the parent
¥500 100 million
EBITDA
¥895 100 million
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。
Net Sales72.9%
Operating profit69.8%
Ordinary income71.3%
Profit attributable to owners of the parent71.4%
EBITDA71.5%
By segment売上高・営業利益の進捗率をセグメント別に記載
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
3Q売上高は計画を下回る一方、3Q営業利益は計画を上回る。セグメント別にも上振れ・下振れが併存Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Consolidated revenue
Volume variance+¥2.2 billion
Price variance△99億円
単価差の内為替影響-¥6.7 billion
Consolidated operating profit
Volume impact+¥9.2 billion
Impact on pricing¥6.0 billion decrease
Other△140億円
営業利益の内為替影響△21億円
By segment各セグメントについて数量・価格・その他の要因を金額表示
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Exchange rateUSD/JPY 146円（通期予想）、下期145円
Asian methanol spot price330 USD/ton（下期計画）
Dubai crude oil70 USD/bbl（下期計画）
Domestic naphtha63,000円/kl（下期計画）
New initiatives
- COC樹脂の事業計画見直し
- COC樹脂新規プラントの稼働を2026年4月から2027年3月期第4四半期へ延期
- 米国関税影響について半期遅れで価格転嫁を実施
Key KPIsA metric the company considers important as a management benchmark.
- 為替レート USD/JPY（3Q実績）¥149Year on year against the same period last year153円
- Asian methanol spot price307 USD/tonYear on year against the same period last year332 USD/ton（上期実績）
- 原油ドバイ価格69 USD/bblYear on year against the same period last year82 USD/bbl（上期実績）
- Domestic naphtha price¥64,750 /klYear on year against the same period last year77,950円/kl（上期実績）
- COC樹脂売上高150 億円2025年3月期実績
- COC樹脂販売数量見込み2026年3月期 △4%、2027年3月期 +32%
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、営業利益の数量影響・価格影響を表示。POM、PBT、PPS、LCP等の販売数量の増減も記載Segment results
Medical and Healthcare
Net Sales120億円（前年同期比+10.7%）
Operating profit6億円（同+75.1%）
Smart
Net Sales275億円（同-3.5%）
Operating profit4億円（前年同期△6億円から+9億円）
Safety
Net Sales770億円（同+5.8%）
Operating profit50億円（同+64.8%）
Materials
Net Sales1,184億円（同-8.3%）
Operating profit105億円（同-45.2%）
Engineering Plastics
Net Sales1,859億円（同-0.5%）
Operating profit153億円（同-25.6%）
Other Businesses
Net Sales40億円（同-9.9%）
Operating profit6億円（同-11.2%）
Financial targets
DOE4%以上、総還元性向40%以上Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.
COプラントトラブルの影響金額：約10億円Annual Dividend
60円／株（中間30円、期末計画30円）Acquisition of treasury shares
上限150億円・1,100万株、取得期間2025年11月～2026年3月| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Fiscal year ending March 2026, third quarter |
| Net Sales | ¥4,248 100 million (YoY -1.8%) |
| Operating profit | ¥324 100 million (YoY -25.0%) |
| Ordinary income | ¥339 100 million (YoY -24.3%) |
| Net income | ¥357 100 million (quarterly net income attributable to owners of the parent) (YoY -18.9%) |
| Results for the three months of the current quarter | Net Sales ¥1,477 100 million / Operating profit ¥123 100 million / By segment Medical and Healthcare Net Sales 44 / Operating profit 4 / Smart Net Sales 93 / Operating profit 0 / Safety Net Sales 273 / Operating profit 24 / Materials Net Sales 412 / Operating profit 55 / Engineering Plastics Net Sales 640 / Operating profit 38 / Other Businesses Net Sales 15 / Operating profit 2 |
| Full-year earnings forecast | Net Sales ¥5,830 100 million / Operating profit ¥465 100 million / Ordinary income ¥475 100 million / Profit attributable to owners of the parent ¥500 100 million / EBITDA ¥895 100 million |
| Progress against full-year forecast | Net Sales 72.9% / Operating profit 69.8% / Ordinary income 71.3% / Profit attributable to owners of the parent 71.4% / EBITDA 71.5% / By segment 売上高・営業利益の進捗率をセグメント別に記載 |
| Self-assessment against the plan | 3Q売上高は計画を下回る一方、3Q営業利益は計画を上回る。セグメント別にも上振れ・下振れが併存 |
| Segment results | Medical and Healthcare Net Sales 120億円（前年同期比+10.7%） / Operating profit 6億円（同+75.1%） / Smart Net Sales 275億円（同-3.5%） / Operating profit 4億円（前年同期△6億円から+9億円） / Safety Net Sales 770億円（同+5.8%） / Operating profit 50億円（同+64.8%） / Materials Net Sales 1,184億円（同-8.3%） / Operating profit 105億円（同-45.2%） / Engineering Plastics Net Sales 1,859億円（同-0.5%） / Operating profit 153億円（同-25.6%） / Other Businesses Net Sales 40億円（同-9.9%） / Operating profit 6億円（同-11.2%） |
| Breakdown of Factors Affecting the Change | Consolidated revenue Volume variance +¥2.2 billion / Price variance △99億円 / 単価差の内為替影響 -¥6.7 billion / Consolidated operating profit Volume impact +¥9.2 billion / Impact on pricing ¥6.0 billion decrease / Other △140億円 / 営業利益の内為替影響 △21億円 / By segment 各セグメントについて数量・価格・その他の要因を金額表示 |
| Key KPIs | Indicator 為替レート USD/JPY（3Q実績） / Value ¥149 / Year on year against the same period last year 153円, Indicator Asian methanol spot price / Value 307 USD/ton / Year on year against the same period last year 332 USD/ton（上期実績）, Indicator 原油ドバイ価格 / Value 69 USD/bbl / Year on year against the same period last year 82 USD/bbl（上期実績）, Indicator Domestic naphtha price / Value ¥64,750 /kl / Year on year against the same period last year 77,950円/kl（上期実績）, Indicator COC樹脂売上高 / Value 150 億円（2025年3月期実績） / Year on year against the same period last year Not disclosed, Indicator COC樹脂販売数量見込み / Value 2026年3月期 △4%、2027年3月期 +32% / 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、営業利益の数量影響・価格影響を表示。POM、PBT、PPS、LCP等の販売数量の増減も記載 |
| Assumptions Underlying the Business Outlook | Exchange rate USD/JPY 146円（通期予想）、下期145円 / Asian methanol spot price 330 USD/ton（下期計画） / Dubai crude oil 70 USD/bbl（下期計画） / Domestic naphtha 63,000円/kl（下期計画） |
| Risk amount incorporated into the outlook | COプラントトラブルの影響金額：約10億円 |
| Financial targets | DOE4%以上、総還元性向40%以上 |
| Annual Dividend | 60円／株（中間30円、期末計画30円） |
| Acquisition of treasury shares | 上限150億円・1,100万株、取得期間2025年11月～2026年3月 |
| New initiatives | COC樹脂の事業計画見直し, COC樹脂新規プラントの稼働を2026年4月から2027年3月期第4四半期へ延期, 米国関税影響について半期遅れで価格転嫁を実施 |
Items this document does not state (11)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesNumber of stores and locationsNumber of employeesMedium-term management plan targetsPayout ratioCapital 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.売上高は、セイフティ事業のインフレータ販売増加があったものの、マテリアル事業のアセテート・トウ販売減少などで減収となった。営業利益は、セイフティ事業の生産性改善・コストダウンが寄与した一方、マテリアル事業の繰越在庫影響や、エンジニアリングプラスチック事業の新プラント稼働に伴う減価償却費・定修費用の増加などで減益となった。COC樹脂は、環境対応包装材の需要拡大が想定より遅れ、建設費・人件費も上昇したため、収益性が大幅に悪化する可能性があるとしている。
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.
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.