Komori
Earnings4272NIPPON KAYAKU CO.,LTD.Materials and Chemicals

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

In the first quarter of the fiscal year ending March 2027, net sales and operating income exceeded the year-earlier period across all business areas. Net sales increased 23.1% and operating income increased 54.3%. The full-year earnings forecast was revised, but the figures before revision and the amounts of the revisions are not provided in the document.

Worth reading
51Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
23.1
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales67,402¥ millionYear on year +23.1%Progress 24.9%
Operating profit6,740¥ millionYear on year +54.3%Progress 24.7%
Ordinary income7,390¥ millionYear on year +81.7%Progress 27.4%
Net income attributable to owners of the parent6,081¥ millionYear on year +41.7%

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¥41.08
Financial position at period-end
Total assets419,884¥ million
of which net assets 283,669 ¥ millionEquity ratio 67.3%vs. prior year-end -2.7pt

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.

Segment revenueMobility & Imaging business area ¥26,927 million (YoY +20.3%), Fine Chemicals business area ¥20,554 million (YoY +23.0%), Life Sciences business area ¥19,920 million (YoY +27.2%)
Segment profitMobility & Imaging business area ¥3,392 million (YoY +43.9%), Fine Chemicals business area ¥3,324 million (YoY +33.2%), Life Sciences business area ¥2,184 million (YoY +17.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥270,900 million (YoY +12.0%)
Operating profit¥27,300 million (YoY +21.6%)
Ordinary income¥27,000 million (YoY +6.0%)
Profit attributable to owners of the parent¥22,900 million (YoY -7.1%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥270,900 million / Operating profit Not disclosed → ¥27,300 million / Ordinary income Not disclosed → ¥27,000 million / Profit attributable to owners of the parent Not disclosed → ¥22,900 million
Annual Dividend Forecast¥66 → ¥66(0.0%)
Factors Behind Changes in Business Performance

Net sales exceeded the year-earlier period across all business areas. Contributions came from capacity expansions in China and Malaysia in Mobility & Imaging, firm semiconductor market conditions in Fine Chemicals, and pharmaceutical market penetration and increased domestic sales and exports in the agro business in Life Sciences. Ordinary income increased mainly due to foreign exchange gains and other factors, while net income attributable to owners of the parent increased mainly due to gains on the sale of investment securities and other factors.

Disclosure regarding the going concern assumption

No applicable matters.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 Yes見積りの変更 Yes修正再表示 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥11 million, Gain on sale of investment securities ¥1,725 million, Government subsidies ¥98 million / Extraordinary loss Losses on disposal of fixed assets ¥197 million, Loss on reduction of fixed assets ¥96 million, Special retirement payments ¥40 million
Depreciation and amortization¥3,453 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For securities analysts and institutional investors
Issued Shares at Period-End148,700,000 shares
Treasury Shares at Period-End1,449,578 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥67,402 million (YoY +23.1%)
Operating profit¥6,740 million (YoY +54.3%)
Ordinary income¥7,390 million (YoY +81.7%)
Profit attributable to owners of the parent¥6,081 million (YoY +41.7%)
Net income per share¥41.08
Equity ratioEnd of the current fiscal period 67.3 / End of previous period 70
Total assets¥419,884 million
Net assets¥283,669 million
Full-year earnings forecastNet Sales ¥270,900 million (YoY +12.0%) / Operating profit ¥27,300 million (YoY +21.6%) / Ordinary income ¥27,000 million (YoY +6.0%) / Profit attributable to owners of the parent ¥22,900 million (YoY -7.1%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥270,900 million / Operating profit Not disclosed → ¥27,300 million / Ordinary income Not disclosed → ¥27,000 million / Profit attributable to owners of the parent Not disclosed → ¥22,900 million
Annual Dividend Forecast¥66 → ¥66(0.0%)
Segment revenueMobility & Imaging business area ¥26,927 million (YoY +20.3%), Fine Chemicals business area ¥20,554 million (YoY +23.0%), Life Sciences business area ¥19,920 million (YoY +27.2%)
Segment profitMobility & Imaging business area ¥3,392 million (YoY +43.9%), Fine Chemicals business area ¥3,324 million (YoY +33.2%), Life Sciences business area ¥2,184 million (YoY +17.3%)
Depreciation and amortization¥3,453 million
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥11 million, Gain on sale of investment securities ¥1,725 million, Government subsidies ¥98 million / Extraordinary loss Losses on disposal of fixed assets ¥197 million, Loss on reduction of fixed assets ¥96 million, Special retirement payments ¥40 million
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes Yes / Change in accounting estimate Yes / Restatement No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For securities analysts and institutional investors
Issued Shares at Period-End148,700,000 shares
Treasury Shares at Period-End1,449,578 shares
Factors Behind Changes in Business PerformanceNet sales exceeded the year-earlier period across all business areas. Contributions came from capacity expansions in China and Malaysia in Mobility & Imaging, firm semiconductor market conditions in Fine Chemicals, and pharmaceutical market penetration and increased domestic sales and exports in the agro business in Life Sciences. Ordinary income increased mainly due to foreign exchange gains and other factors, while net income attributable to owners of the parent increased mainly due to gains on the sale of investment securities and other factors.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.

Net sales increased across all business areas. In Mobility & Imaging, sales increased as capacity expansions in China and Malaysia proved effective. In Fine Chemicals, the semiconductor market remained firm. In Life Sciences, pharmaceutical market penetration and domestic sales and exports in the agro business increased. Ordinary income rose mainly due to foreign exchange gains and other factors, while net income attributable to owners of the parent increased mainly due to gains on the sale of investment securities 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 First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | NIPPON KAYAKU CO.,LTD. (4272) timely disclosure | Komori