Komori
Results4360MANAC Chemical Partners Co.,LtdMaterials and Chemicals

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

For the interim period of the fiscal year ending March 2027, net sales increased slightly, while operating profit and other profit figures significantly exceeded the year-earlier period. For the full fiscal year, the net sales forecast was revised upward, and profit forecasts were newly disclosed.

Worth reading
59In focus
Scored from 3 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
47
% (year-on-year increase in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales6,015¥ millionYear on year +3.6%
Operating profit665¥ millionYear on year +47.0%
Ordinary income696¥ millionYear on year +38.4%
Net income attributable to owners of the parent583¥ millionYear on year +25.6%

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 assets16,252¥ million
of which net assets 12,139 ¥ 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+563
Investment-266
Financials-115
Net change+182

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¥4,193 million
Segment revenueFine Chemicals Business ¥2,940 million (YoY +2.9%), Flame Retardants Business ¥2,357 million (YoY +5.6%), Health Support Business ¥717 million (YoY +0.4%)
Segment profitFine Chemicals Business ¥775 million (YoY +10.5%), Flame Retardants Business ¥430 million (YoY +79.8%), Health Support Business ¥82 million (YoY +34.0%)
Outlook and shareholder returns
Revision to Earnings ForecastUpward revision to the net sales forecast and new disclosure of forecasts for each profit item
Factors Behind Changes in Business Performance

Increased demand for pharmaceutical intermediates and APIs, the ramp-up of mass production for newly developed semiconductor-related products and other products, overseas sales, and the review of selling prices contributed to results.

Disclosure regarding the going concern assumption

None

Breakdown of extraordinary income (loss)Extraordinary income None for the current period (-) / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥0 million
Depreciation and amortization¥217 million
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 Sales¥6,015 million (YoY +3.6%)
Operating profit¥665 million (YoY +47.0%)
Ordinary income¥696 million (YoY +38.4%)
Profit attributable to owners of the parent¥583 million (YoY +25.6%)
Total assets¥16,252 million
Net assets¥12,139 million
Cash flows from operating activities¥563 million
Cash flows from investing activities¥-266 million
Cash flows from financing activities¥-115 million
Cash and cash equivalents at end of period¥4,193 million
Revision to Earnings ForecastUpward revision to the net sales forecast and new disclosure of forecasts for each profit item
Segment revenueFine Chemicals Business ¥2,940 million (YoY +2.9%), Flame Retardants Business ¥2,357 million (YoY +5.6%), Health Support Business ¥717 million (YoY +0.4%)
Segment profitFine Chemicals Business ¥775 million (YoY +10.5%), Flame Retardants Business ¥430 million (YoY +79.8%), Health Support Business ¥82 million (YoY +34.0%)
Depreciation and amortization¥217 million
Breakdown of extraordinary income (loss)Extraordinary income None for the current period (-) / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥0 million
Disclosure regarding the going concern assumptionNone
Factors Behind Changes in Business PerformanceIncreased demand for pharmaceutical intermediates and APIs, the ramp-up of mass production for newly developed semiconductor-related products and other products, overseas sales, and the review of selling prices contributed to results.
Items this document does not state (17)
Net income per shareOperating MarginEquity ratioFull-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.

Increased demand for pharmaceutical intermediates and APIs, the ramp-up of mass production for newly developed semiconductor-related products and other products, and overseas sales contributed to results. In addition, the company expanded transactions with existing customers, secured new projects, reviewed selling prices, and pursued initiatives to ensure profitability.

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) | MANAC Chemical Partners Co.,Ltd (4360) timely disclosure | Komori