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Results4272NIPPON KAYAKU CO.,LTD.Materials and Chemicals

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

In the interim period of the fiscal year ending March 2027, net sales increased across all business areas, and operating income, ordinary income and interim net income attributable to owners of the parent all exceeded the year-earlier levels. The full-year forecast was revised, with net sales of ¥277,800 million and operating income of ¥28,700 million expected, while the net income forecast represents a year-on-year decline.

Worth reading
69In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
18
% (year-on-year increase in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales134,001Millions of yenYear on year +18.0%Progress 48.2%
Operating profit14,896Millions of yenYear on year +40.3%Progress 51.9%
Ordinary income14,814Millions of yenYear on year +36.6%Progress 53.1%
Net income attributable to owners of the parent16,068Millions of yenYear on year +37.5%

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¥109.91
Financial position at period-end
Total assets420,548Millions of yen
of which net assets 280,903 Millions of yenEquity ratio 66.5%vs. prior year-end -3.5pt

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+11,945
Investment-15,728
Financials-635
Net change-4,418

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 period48,319 Millions of yen
Segment revenueMobility & Imaging business area 54,109 Millions of yen (YoY +16.9%), Fine Chemicals business area 39,268 Millions of yen (YoY +14.7%), Life Sciences business area 40,623 Millions of yen (YoY +22.9%)
Segment profitMobility & Imaging business area 7,447 Millions of yen (YoY +43.0%), Fine Chemicals business area 6,931 Millions of yen (YoY +39.6%), Life Sciences business area 4,955 Millions of yen (YoY -6.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales277,800 Millions of yen (YoY +14.9%)
Operating profit28,700 Millions of yen (YoY +27.8%)
Ordinary income27,900 Millions of yen (YoY +9.5%)
Profit attributable to owners of the parent24,100 Millions of yen (YoY -2.2%)
Revision to Earnings ForecastNot disclosed → Net Sales 277,800 / Operating profit 28,700 / Ordinary income 27,900 / Profit attributable to owners of the parent 24,100
Annual Dividend Forecast66 Yen → 66 Yen(0.0%)
Factors Behind Changes in Business Performance

Net sales exceeded the year-earlier level across all business areas. Operating income increased because of higher income in the Mobility & Imaging and Fine Chemicals business areas. Interim net income attributable to owners of the parent increased because of gains on the sale of investment securities and gains on the recognition of negative goodwill.

Disclosure regarding the going concern assumption

None

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 Number of companies 1 / Company name Sanko Chemical Industry Co., Ltd. / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsUnauthorized access by a third party occurred at Kayaku Safety Systems Europe a.s. and Kayaku Safety Systems Malaysia Sdn. Bhd. in October and November 2026. The company is checking the scope of the impact, whether any information was leaked and the recovery status, and is still assessing the impact on earnings.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 19 Millions of yen, Gain on sales of investment securities 4,322 Millions of yen, Gain on recognition of negative goodwill 3,019 Millions of yen, Government subsidies 321 Millions of yen / Extraordinary loss Loss on step acquisitions 657 Millions of yen, Loss on disposal of property, plant and equipment 377 Millions of yen, Reduction of Fixed Asset Cost 318 Millions of yen, Special retirement payments 45 Millions of yen
Depreciation and amortization7,011 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End148,700,000 shares
Treasury Shares at Period-End5,073,124 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales134,001 Millions of yen (YoY +18.0%)
Operating profit14,896 Millions of yen (YoY +40.3%)
Ordinary income14,814 Millions of yen (YoY +36.6%)
Profit attributable to owners of the parent16,068 Millions of yen (YoY +37.5%)
Net income per share¥109.91
Equity ratioEnd of the current fiscal period 66.5 / End of previous period 70
Total assets420,548 Millions of yen
Net assets280,903 Millions of yen
Cash flows from operating activities11,945 Millions of yen
Cash flows from investing activities-15,728 Millions of yen
Cash flows from financing activities-635 Millions of yen
Cash and cash equivalents at end of period48,319 Millions of yen
Full-year earnings forecastNet Sales 277,800 Millions of yen (YoY +14.9%) / Operating profit 28,700 Millions of yen (YoY +27.8%) / Ordinary income 27,900 Millions of yen (YoY +9.5%) / Profit attributable to owners of the parent 24,100 Millions of yen (YoY -2.2%)
Revision to Earnings ForecastNot disclosed → Net Sales 277,800 / Operating profit 28,700 / Ordinary income 27,900 / Profit attributable to owners of the parent 24,100
Annual Dividend Forecast66 Yen → 66 Yen(0.0%)
Segment revenueMobility & Imaging business area 54,109 Millions of yen (YoY +16.9%), Fine Chemicals business area 39,268 Millions of yen (YoY +14.7%), Life Sciences business area 40,623 Millions of yen (YoY +22.9%)
Segment profitMobility & Imaging business area 7,447 Millions of yen (YoY +43.0%), Fine Chemicals business area 6,931 Millions of yen (YoY +39.6%), Life Sciences business area 4,955 Millions of yen (YoY -6.8%)
Depreciation and amortization7,011 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 19 Millions of yen, Gain on sales of investment securities 4,322 Millions of yen, Gain on recognition of negative goodwill 3,019 Millions of yen, Government subsidies 321 Millions of yen / Extraordinary loss Loss on step acquisitions 657 Millions of yen, Loss on disposal of property, plant and equipment 377 Millions of yen, Reduction of Fixed Asset Cost 318 Millions of yen, Special retirement payments 45 Millions of yen
Disclosure regarding the going concern assumptionNone
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 Number of companies 1 / Company name Sanko Chemical Industry Co., Ltd. / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsUnauthorized access by a third party occurred at Kayaku Safety Systems Europe a.s. and Kayaku Safety Systems Malaysia Sdn. Bhd. in October and November 2026. The company is checking the scope of the impact, whether any information was leaked and the recovery status, and is still assessing the impact on earnings.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End148,700,000 shares
Treasury Shares at Period-End5,073,124 shares
Factors Behind Changes in Business PerformanceNet sales exceeded the year-earlier level across all business areas. Operating income increased because of higher income in the Mobility & Imaging and Fine Chemicals business areas. Interim net income attributable to owners of the parent increased because of gains on the sale of investment securities and gains on the recognition of negative goodwill.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment loss

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 exceeded the year-earlier level across all business areas. Growth in operating income in the Mobility & Imaging and Fine Chemicals business areas exceeded the decline in the Life Science business area. Interim net income attributable to owners of the parent increased mainly because of gains on the sale of investment securities and gains on the recognition of negative goodwill.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | NIPPON KAYAKU CO.,LTD. (4272) timely disclosure | Komori