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Revision to earnings forecasts4272NIPPON KAYAKU CO.,LTD.Materials and Chemicals

Notice Regarding Revisions to Earnings Forecasts

The consolidated full-year earnings forecast for the fiscal year ending March 2027 has been raised. Net sales, operating income, ordinary income and net income attributable to owners of the parent are all expected to exceed the previous forecasts.

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Improvement
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Scale
6900
Millions of yen
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Avoiding a definitive answer
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Revised forecast

Fiscal year ending March 2027 · Full yearPrevious forecast published 3 August 2026
Net Sales270,900→277,800Millions of yen
+2.5%
Operating profit27,300→28,700Millions of yen
+5.1%
Ordinary income27,000→27,900Millions of yen
+3.3%
Profit attributable to owners of the parent22,900→24,100Millions of yen
+5.2%
Net income per share158.66→167.01Yen and sen
+5.3%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Net sales, operating income and ordinary income are expected to exceed the previously published forecasts, mainly because demand for semiconductors overall has remained firm, particularly in the functional materials business. Net income attributable to owners of the parent is expected to exceed the previously published forecast because the gain on the recognition of negative goodwill associated with making Sanko Chemical Industry Co., Ltd. a subsidiary exceeded the initial assumption, among other factors.

Previous-period resultsFiscal year ending March 2026: net sales ¥241,851 million, operating income ¥22,454 million, ordinary income ¥25,478 million, net income attributable to owners of the parent ¥24,641 million, earnings per share ¥161.18
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales270,900 Millions of yen → 277,800 Millions of yen(+2.5%)
Operating profit27,300 Millions of yen → 28,700 Millions of yen(+5.1%)
Ordinary income27,000 Millions of yen → 27,900 Millions of yen(+3.3%)
Profit attributable to owners of the parent22,900 Millions of yen → 24,100 Millions of yen(+5.2%)
Net income per share158.66 Yen and sen → 167.01 Yen and sen
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredFull year
Publication date of previous forecast3 August 2026
Previous-period resultsFiscal year ending March 2026: net sales ¥241,851 million, operating income ¥22,454 million, ordinary income ¥25,478 million, net income attributable to owners of the parent ¥24,641 million, earnings per share ¥161.18
Reason for the revisionNet sales, operating income and ordinary income are expected to exceed the previously published forecasts, mainly because demand for semiconductors overall has remained firm, particularly in the functional materials business. Net income attributable to owners of the parent is expected to exceed the previously published forecast because the gain on the recognition of negative goodwill associated with making Sanko Chemical Industry Co., Ltd. a subsidiary exceeded the initial assumption, among other factors.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend forecast revision

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 forecasts for net sales, operating income and ordinary income were raised because demand for semiconductors overall has remained firm in the functional materials business. The forecast for net income attributable to owners of the parent was also raised because the gain on the recognition of negative goodwill associated with making Sanko Chemical Industry Co., Ltd. a subsidiary exceeded the initial assumption.

How to read this page

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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.
Notice Regarding Revisions to Earnings Forecasts | NIPPON KAYAKU CO.,LTD. (4272) timely disclosure | Komori