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Presentation materials for financial results4241atect corporationMaterials and Chemicals

Presentation on Consolidated Financial Results for the Fiscal Year Ending March 2026

In the fiscal year ended March 2026, revenue increased in all 3 businesses, while operating profit rose significantly due to appropriate pricing and lower SG&A expenses. For the fiscal year ending March 2027, the Company plans to increase revenue and operating profit, while forecasting declines in ordinary profit and net income.

Worth reading
44Recurring
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
124
Millions of yen (increase in operating income)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFiscal year ended March 2026 (57th fiscal year)10 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥3,357 million+4.9%
Operating profit¥204 million+154.0%
Ordinary income¥209 million+223.6%
Net income¥141 million +252.4%net income attributable to owners of the parent
Selling, general and administrative expenses¥1,127 million
Operating profit margin6.1%, up 3.6 percentage points year on year
Full-year earnings forecast
Fiscal Period CoveredFiscal year ending March 2027
Net Sales
¥3,600 million
Operating profit
¥210 million
Ordinary income
¥200 million
Net income
¥120 million net income attributable to owners of the parent
Dividend Forecast
¥10
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Increase in revenue¥155 million
  • Increase in gross profit¥43 million
  • Decrease in SG&A expenses¥80 million
  • Increase in operating profit¥124 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Raw material, energy and labor costs are expected to remain elevated. Trends in the situation in the Middle East and raw material and auxiliary material prices remain uncertain. Numerical assumptions are not disclosed
New initiatives
  • Launch of the new medium-term management plan, VISION 30S
  • Begin sales of CC for coliform detection under aS-Medium, a new hygiene testing product
Key KPIsA metric the company considers important as a management benchmark.
  • Full-year sales volume (semiconductor materials)6,653 10,000 m
    Year on year against the same period last yearup 5.9% year on year
  • EBITDA¥416 million
    Year on year against the same period last yearup from ¥338 million in the previous fiscal year
  • Equity ratio38.9 %
    Year on year against the same period last yearup from 36.6% in the previous fiscal year
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Full-year sales volume of semiconductor materials was 66.53 million m, up 5.9% year on year. The breakdown between unit price and volume is not disclosed
Segment results
  • Semiconductor materials
    Net Sales
    Fiscal year ending March 2025 ¥1,136 million / Fiscal year ending March 2026 ¥1,165 million / yoy_pct ¥2.6 million
    Gross profit
    Fiscal year ending March 2025 ¥445 million / Fiscal year ending March 2026 ¥451 million
    Operating profit
    Fiscal year ending March 2025 ¥84 million / Fiscal year ending March 2026 ¥102 million / yoy_pct ¥21.3 million
  • Hygiene testing materials
    Net Sales
    Fiscal year ending March 2025 ¥1,840 million / Fiscal year ending March 2026 ¥1,928 million / yoy_pct ¥4.8 million
    Gross profit
    Fiscal year ending March 2025 ¥808 million / Fiscal year ending March 2026 ¥891 million
    Operating profit
    Fiscal year ending March 2025 ¥134 million / Fiscal year ending March 2026 ¥232 million / yoy_pct ¥72.5 million
  • PIM
    Net Sales
    Fiscal year ending March 2025 ¥213 million / Fiscal year ending March 2026 ¥263 million / yoy_pct ¥23.3 million
    Gross profit
    Fiscal year ending March 2025 ¥23 million / Fiscal year ending March 2026 ¥-11 million
    Operating profit
    Fiscal year ending March 2025 ¥-145 million / Fiscal year ending March 2026 ¥-129 million / Change in amount ¥15 million
Medium-term management plan targets
The presentation only states that the fiscal year ending March 2027 is the first year of the new medium-term management plan, VISION 30S. Target figures and target years are not disclosed
Financial targets
The actual equity ratio of 38.9% is stated. Target figures for ROE, ROIC, the D/E ratio and other metrics are not disclosed
Annual Dividend
The dividend forecast for the fiscal year ending March 2027 is ¥10 per share. The interim and year-end breakdown is not disclosed
Gross profit
¥1,332 million, gross margin of 39.7%, down 0.5 percentage points year on year
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredFiscal year ended March 2026 (57th fiscal year)
Net Sales¥3,357 million (YoY +4.9%)
Operating profit¥204 million (YoY +154.0%)
Ordinary income¥209 million (YoY +223.6%)
Net income¥141 million (net income attributable to owners of the parent) (YoY +252.4%)
Gross profit¥1,332 million, gross margin of 39.7%, down 0.5 percentage points year on year
Operating profit margin6.1%, up 3.6 percentage points year on year
Selling, general and administrative expenses¥1,127 million
Full-year earnings forecastFiscal Period Covered Fiscal year ending March 2027 / Net Sales ¥3,600 million / Operating profit ¥210 million / Ordinary income ¥200 million / Net income ¥120 million (net income attributable to owners of the parent) / Dividend Forecast ¥10
Segment resultsSegment Semiconductor materials / Net Sales Fiscal year ending March 2025 ¥1,136 million / Fiscal year ending March 2026 ¥1,165 million / yoy_pct ¥2.6 million / Gross profit Fiscal year ending March 2025 ¥445 million / Fiscal year ending March 2026 ¥451 million / Operating profit Fiscal year ending March 2025 ¥84 million / Fiscal year ending March 2026 ¥102 million / yoy_pct ¥21.3 million, Segment Hygiene testing materials / Net Sales Fiscal year ending March 2025 ¥1,840 million / Fiscal year ending March 2026 ¥1,928 million / yoy_pct ¥4.8 million / Gross profit Fiscal year ending March 2025 ¥808 million / Fiscal year ending March 2026 ¥891 million / Operating profit Fiscal year ending March 2025 ¥134 million / Fiscal year ending March 2026 ¥232 million / yoy_pct ¥72.5 million, Segment PIM / Net Sales Fiscal year ending March 2025 ¥213 million / Fiscal year ending March 2026 ¥263 million / yoy_pct ¥23.3 million / Gross profit Fiscal year ending March 2025 ¥23 million / Fiscal year ending March 2026 ¥-11 million / Operating profit Fiscal year ending March 2025 ¥-145 million / Fiscal year ending March 2026 ¥-129 million / Change in amount ¥15 million
Breakdown of Factors Affecting the ChangeFactors Increase in revenue / Amount ¥155 million, Factors Increase in gross profit / Amount ¥43 million, Factors Decrease in SG&A expenses / Amount ¥80 million, Factors Increase in operating profit / Amount ¥124 million
Key KPIsIndicator name Full-year sales volume (semiconductor materials) / Value 6,653 10,000 m / Year on year against the same period last year up 5.9% year on year, Indicator name EBITDA / Value ¥416 million / Year on year against the same period last year up from ¥338 million in the previous fiscal year, Indicator name Equity ratio / Value 38.9 % / Year on year against the same period last year up from 36.6% in the previous fiscal year
Unit price and quantity metricsFull-year sales volume of semiconductor materials was 66.53 million m, up 5.9% year on year. The breakdown between unit price and volume is not disclosed
Assumptions Underlying the Business OutlookRaw material, energy and labor costs are expected to remain elevated. Trends in the situation in the Middle East and raw material and auxiliary material prices remain uncertain. Numerical assumptions are not disclosed
Medium-term management plan targetsThe presentation only states that the fiscal year ending March 2027 is the first year of the new medium-term management plan, VISION 30S. Target figures and target years are not disclosed
Financial targetsThe actual equity ratio of 38.9% is stated. Target figures for ROE, ROIC, the D/E ratio and other metrics are not disclosed
Annual DividendThe dividend forecast for the fiscal year ending March 2027 is ¥10 per share. The interim and year-end breakdown is not disclosed
New initiativesLaunch of the new medium-term management plan, VISION 30S, Begin sales of CC for coliform detection under aS-Medium, a new hygiene testing product
Items this document does not state (12)
Results for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookPayout ratioAcquisition 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.

The Company cites higher profit from increased revenue, appropriate pricing, higher gross profit, and lower depreciation and amortization, recruitment costs, overtime costs and other expenses as reasons for the increase in operating profit. At the same time, it expects raw material and energy costs and labor costs to remain elevated, while uncertainty over 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.
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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.
Presentation on Consolidated Financial Results for the Fiscal Year Ending March 2026 | atect corporation (4241) timely disclosure | Komori