Komori
Earnings4360MANAC Chemical Partners Co.,LtdMaterials and Chemicals

Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2025 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ended March 2025, revenue declined 7.1% year on year, and operating, ordinary and net income all turned from profits to losses. The main factors were deterioration in the market for, and lower demand for, the flame retardants business.

Worth reading
63In focus
Scored from 4 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-345
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)2024年4月1日〜2024年9月30日ConsolidatedJapanese GAAP
Net Sales4,494¥ millionYear on year -7.1%
Operating profit-212¥ million
Ordinary income-195¥ million
Net income attributable to owners of the parent-137¥ million

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.

Financial position at period-end
Total assets13,714¥ million
of which net assets 11,053 ¥ million

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Cash inflows and outflows
Operating+94
Investment-171
Financials-62
Net change-139

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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 period¥3,133 million
Segment revenueFine Chemicals Business ¥1,834 million (YoY +7.5%), Flame Retardants Business ¥1,986 million (YoY -17.9%), Health Support Business ¥673 million (YoY -5.8%)
Segment profitFine Chemicals Business ¥301 million (YoY +18.2%), Flame Retardants Business ¥2 million (YoY -99.0%), Health Support Business ¥26 million (YoY -22.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net SalesNot disclosed
Operating profitNot disclosed
Ordinary incomeNot disclosed
Net incomeNot disclosed
Status変更なし（数値Not disclosed）
Annual Dividend Forecast¥15 → ¥15（0.0%）
Factors Behind Changes in Business Performance

難燃剤事業の国内外市場環境悪化と需要減少により販売数量・単価が下落した。ファインケミカル事業では電子材料製品や工業薬品等が好調だったが、医薬関連製品の需要後倒しがあった。ヘルスサポート事業では一部製品の終売に向け販売数量が減少した。

Disclosure regarding the going concern assumption

No applicable matters.

Breakdown of extraordinary income (loss)Extraordinary income No / Extraordinary loss Loss on disposal of non-current assets ¥0 million
Depreciation and amortization¥236 million
Availability of Supplementary Financial Results MaterialsAvailable
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered2024年4月1日〜2024年9月30日
Net Sales¥4,494 million (YoY -7.1%)
Operating profit¥-212 million
Ordinary income¥-195 million
Profit attributable to owners of the parent¥-137 million
Total assets¥13,714 million
Net assets¥11,053 million
Cash flows from operating activities¥94 million
Cash flows from investing activities¥-171 million
Cash flows from financing activities¥-62 million
Cash and cash equivalents at end of period¥3,133 million
Full-year earnings forecastNet Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Status 変更なし（数値Not disclosed）
Annual Dividend Forecast¥15 → ¥15（0.0%）
Segment revenueFine Chemicals Business ¥1,834 million (YoY +7.5%), Flame Retardants Business ¥1,986 million (YoY -17.9%), Health Support Business ¥673 million (YoY -5.8%)
Segment profitFine Chemicals Business ¥301 million (YoY +18.2%), Flame Retardants Business ¥2 million (YoY -99.0%), Health Support Business ¥26 million (YoY -22.2%)
Depreciation and amortization¥236 million
Breakdown of extraordinary income (loss)Extraordinary income No / Extraordinary loss Loss on disposal of non-current assets ¥0 million
Disclosure regarding the going concern assumptionNo applicable matters.
Availability of Supplementary Financial Results MaterialsAvailable
Factors Behind Changes in Business Performance難燃剤事業の国内外市場環境悪化と需要減少により販売数量・単価が下落した。ファインケミカル事業では電子材料製品や工業薬品等が好調だったが、医薬関連製品の需要後倒しがあった。ヘルスサポート事業では一部製品の終売に向け販売数量が減少した。
Items this document does not state (15)
Net income per shareOperating MarginEquity ratioRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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.

難燃剤事業で国内外の市場環境悪化が前期から継続し、一部プラスチック用難燃剤の需要が減少したため。加えて、一部医薬関連製品の需要後倒しや、ヘルスサポート事業における一部製品の終売に向けた販売数量減少も挙げている。

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 Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2025 [Japanese GAAP] (Consolidated) | MANAC Chemical Partners Co.,Ltd (4360) timely disclosure | Komori