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Earnings4360MANAC Chemical Partners Co.,LtdMaterials and Chemicals

Summary of 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 increased 18.4% year on year and operating income increased 264.3%, while ordinary income and net income also rose substantially. The full-year earnings forecast remains unchanged, although only net sales have been disclosed at this time.

Worth reading
48Recurring
Scored from 3 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
264.3
Year-on-year change in operating profit (%)
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales3,147¥ millionYear on year +18.4%
Operating profit371¥ millionYear on year +264.3%
Ordinary income407¥ millionYear on year +192.7%
Net income attributable to owners of the parent289¥ millionYear on year +232.4%

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 assets16,022¥ million
of which net assets 11,702 ¥ million

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

Segment revenueFine Chemicals Business ¥1,530 million (YoY +39.9%), Flame Retardants Business ¥1,253 million (YoY +4.9%), Health Support Business ¥363 million (YoY -1.5%)
Segment profitFine Chemicals Business ¥393 million (YoY +53.8%), Flame Retardants Business ¥244 million (YoY +129.7%), Health Support Business ¥41 million (YoY +34.6%)
Outlook and shareholder returns
Revision to Earnings ForecastNo change
Factors Behind Changes in Business Performance

In the Fine Chemicals Business, results benefited from increased demand for pharmaceutical intermediates and active pharmaceutical ingredients, spot orders for general-purpose chemicals for overseas markets, demand in the electronic materials field, and the launch of mass production for newly developed products. In the Flame Retardants Business, demand for flame retardants for plastics remained stable, while sales to overseas markets and selling price reviews were carried out. In the Health Support Business, results benefited from stable demand for pharmaceutical raw materials used in hemodialysis and a review of selling prices.

Disclosure regarding the going concern assumption

No applicable matters.

Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million
Depreciation and amortization¥106 million
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¥3,147 million (YoY +18.4%)
Operating profit¥371 million (YoY +264.3%)
Ordinary income¥407 million (YoY +192.7%)
Profit attributable to owners of the parent¥289 million (YoY +232.4%)
Total assets¥16,022 million
Net assets¥11,702 million
Revision to Earnings ForecastNo change
Segment revenueFine Chemicals Business ¥1,530 million (YoY +39.9%), Flame Retardants Business ¥1,253 million (YoY +4.9%), Health Support Business ¥363 million (YoY -1.5%)
Segment profitFine Chemicals Business ¥393 million (YoY +53.8%), Flame Retardants Business ¥244 million (YoY +129.7%), Health Support Business ¥41 million (YoY +34.6%)
Depreciation and amortization¥106 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million
Disclosure regarding the going concern assumptionNo applicable matters.
Factors Behind Changes in Business PerformanceIn the Fine Chemicals Business, results benefited from increased demand for pharmaceutical intermediates and active pharmaceutical ingredients, spot orders for general-purpose chemicals for overseas markets, demand in the electronic materials field, and the launch of mass production for newly developed products. In the Flame Retardants Business, demand for flame retardants for plastics remained stable, while sales to overseas markets and selling price reviews were carried out. In the Health Support Business, results benefited from stable demand for pharmaceutical raw materials used in hemodialysis and a review of selling prices.
Items this document does not state (21)
Net income per shareOperating MarginEquity ratioCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability 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.

The Company actively pursued deeper transactions with customers. In the Fine Chemicals Business, results benefited from increased demand for pharmaceutical intermediates and active pharmaceutical ingredients, spot orders for general-purpose chemicals for overseas markets, demand in the electronic materials field, and the launch of mass production for newly developed products. In the Flame Retardants Business, demand remained stable, while sales to overseas markets continued and selling prices were reviewed. In the Health Support Business, demand for pharmaceutical raw materials used in hemodialysis remained stable, and selling prices were reviewed.

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 First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | MANAC Chemical Partners Co.,Ltd (4360) timely disclosure | Komori