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Results4218NICHIBAN CO.,LTD.Materials and Chemicals

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, revenue increased 4.3% year on year and operating profit increased 67.9%, resulting in higher revenue and substantially higher profit. The full-year earnings forecast was revised based on interim results and the outlook, while the annual dividend forecast remains unchanged at ¥40.

Worth reading
53Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
67.9
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales25,183Millions of yenYear on year +4.3%Progress 47.5%
Operating profit1,722Millions of yenYear on year +67.9%Progress 47.8%
Ordinary income1,753Millions of yenYear on year +66.7%Progress 47.4%
Net income attributable to owners of the parent1,034Millions of yenYear on year +57.7%

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. 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¥51.28
Financial position at period-end
Total assets66,584Millions of yen
of which net assets 44,643 Millions of yenEquity ratio 67.0%vs. prior year-end +1.1pt

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+3,011
Investment-2,689
Financials-1,838
Net change-1,516

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period11,985 Millions of yen
Segment revenue
Medical Business12,20448.5%+1.4%
Tape business12,97951.5%+7.2%
Segment profit
Medical Business2,89169.0%-3.7%
Tape business1,29631.0%+258.7%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales53,000 Millions of yen (YoY +5.0%)
Operating profit3,600 Millions of yen (YoY +58.5%)
Ordinary income3,700 Millions of yen (YoY +51.5%)
Profit attributable to owners of the parent2,300 Millions of yen (YoY +39.2%)
Revision to Earnings ForecastNet Sales Not disclosed → 53,000 Millions of yen / Operating profit Not disclosed → 3,600 Millions of yen / Ordinary income Not disclosed → 3,700 Millions of yen / Profit attributable to owners of the parent Not disclosed → 2,300 Millions of yen
Annual Dividend Forecast40 Yen → 40 Yen(0.0%)
Factors Behind Changes in Business Performance

Revenue increased due to rush demand caused by supply concerns, the effects of price revisions, and other factors. Operating profit increased due to price revisions, the effects of productivity improvement initiatives at each production site, and other factors.

Disclosure regarding the going concern assumption

No applicable matters. The filing states, “There are no applicable matters.”

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 No
Changes in the scope of consolidation0 additions and 0 exclusions (no company names)
Impairment loss35 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Factory reorganization costs 230 Millions of yen, Costs of removing fixed assets (breakdown of plant restructuring costs) 194 Millions of yen, Impairment loss (breakdown of plant restructuring costs) 35 Millions of yen
Depreciation and amortization1,328 Millions of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End20,738,006 shares
Treasury Shares at Period-End557,097 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales25,183 Millions of yen (YoY +4.3%)
Operating profit1,722 Millions of yen (YoY +67.9%)
Ordinary income1,753 Millions of yen (YoY +66.7%)
Profit attributable to owners of the parent1,034 Millions of yen (YoY +57.7%)
Net income per share¥51.28
Equity ratioEnd of the current fiscal period 67 / End of previous period 65.9
Total assets66,584 Millions of yen
Net assets44,643 Millions of yen
Cash flows from operating activities3,011 Millions of yen
Cash flows from investing activities-2,689 Millions of yen
Cash flows from financing activities-1,838 Millions of yen
Cash and cash equivalents at end of period11,985 Millions of yen
Full-year earnings forecastNet Sales 53,000 Millions of yen (YoY +5.0%) / Operating profit 3,600 Millions of yen (YoY +58.5%) / Ordinary income 3,700 Millions of yen (YoY +51.5%) / Profit attributable to owners of the parent 2,300 Millions of yen (YoY +39.2%)
Revision to Earnings ForecastNet Sales Not disclosed → 53,000 Millions of yen / Operating profit Not disclosed → 3,600 Millions of yen / Ordinary income Not disclosed → 3,700 Millions of yen / Profit attributable to owners of the parent Not disclosed → 2,300 Millions of yen
Annual Dividend Forecast40 Yen → 40 Yen(0.0%)
Segment revenueMedical Business 12,204 Millions of yen (YoY +1.4%) / Tape business 12,979 Millions of yen (YoY +7.2%)
Segment profitMedical Business 2,891 Millions of yen (YoY -3.7%) / Tape business 1,296 Millions of yen (YoY +258.7%)
Depreciation and amortization1,328 Millions of yen
Impairment loss35 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Factory reorganization costs 230 Millions of yen, Costs of removing fixed assets (breakdown of plant restructuring costs) 194 Millions of yen, Impairment loss (breakdown of plant restructuring costs) 35 Millions of yen
Disclosure regarding the going concern assumptionNo applicable matters. The filing states, “There are no applicable matters.”
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidation0 additions and 0 exclusions (no company names)
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End20,738,006 shares
Treasury Shares at Period-End557,097 shares
Factors Behind Changes in Business PerformanceRevenue increased due to rush demand caused by supply concerns, the effects of price revisions, and other factors. Operating profit increased due to price revisions, the effects of productivity improvement initiatives at each production site, and other factors.
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.

Revenue increased due to rush demand caused by supply concerns amid the worsening situation in the Middle East, the effects of price revisions, and other factors. Operating profit increased due to price revisions, the effects of productivity improvement initiatives at each production site, and other factors.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | NICHIBAN CO.,LTD. (4218) timely disclosure | Komori