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Earnings4361KAWAGUCHI CHEMICAL INDUSTRY CO.,LTD.Materials and Chemicals

Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 [Japanese GAAP]

Revenue was broadly unchanged during the interim period, while operating profit, ordinary income, and interim net income attributable to owners of the parent each increased by more than 50% year on year. The company newly disclosed its previously undetermined full-year earnings forecast, projecting higher revenue but operating profit, ordinary income, and net income below the previous fiscal year.

Worth reading
47Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
52.7
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 December 2025–31 May 2026ConsolidatedJapanese GAAP
Net Sales4,315Millions of yenYear on year 0.0%Progress 46.9%
Operating profit303Millions of yenYear on year +52.7%Progress 80.8%
Ordinary income285Millions of yenYear on year +55.6%Progress 83.8%
Net income attributable to owners of the parent209Millions of yenYear on year +55.6%

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. 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¥171.92
Financial position at period-end
Total assets9,014Millions of yen
of which net assets 3,295 Millions of yenEquity ratio 36.6%vs. prior year-end +1.3pt

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+1,129,260
Investment-138,371
Financials-227,806
Net change+763,083

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥1,987,384 thousand
Segment revenueChemical Industrial Products Business ¥4,295,725 thousand (YoY 0.0%), Real Estate Leasing Business ¥19,283 thousand (YoY +0.4%)
Segment profitChemical Industrial Products Business ¥288,402 thousand (YoY +57.1%), Real Estate Leasing Business ¥15,413 thousand (YoY +0.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales9,200 Millions of yen (YoY +4.4%)
Operating profit375 Millions of yen (YoY -12.0%)
Ordinary income340 Millions of yen (YoY -15.8%)
Profit attributable to owners of the parent240 Millions of yen (YoY -19.5%)
Revision to Earnings ForecastNet Sales To be determined → 9,200 Millions of yen / Operating profit To be determined → 375 Millions of yen / Ordinary income To be determined → 340 Millions of yen / Profit attributable to owners of the parent To be determined → 240 Millions of yen
Annual Dividend Forecast¥60 → ¥60(0.0%)
Factors Behind Changes in Business Performance

The company increased revenue by expanding and recovering its market share through an aggressive expansion into overseas markets, while the positive impact of the weaker yen also contributed to higher profits.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew — companies / Excluded — companies / Company name Not disclosed
Material subsequent eventsNo applicable matters.
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥2,691 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥15 thousand
Depreciation and amortization¥225,363 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,220,000 shares
Treasury Shares at Period-End2,639 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 December 2025–31 May 2026
Net Sales4,315 Millions of yen (YoY 0.0%)
Operating profit303 Millions of yen (YoY +52.7%)
Ordinary income285 Millions of yen (YoY +55.6%)
Profit attributable to owners of the parent209 Millions of yen (YoY +55.6%)
Net income per share¥171.92
Equity ratioEnd of the current fiscal period 36.6 / End of previous period 35.3
Total assets9,014 Millions of yen
Net assets3,295 Millions of yen
Cash flows from operating activities¥1,129,260 thousand
Cash flows from investing activities¥-138,371 thousand
Cash flows from financing activities¥-227,806 thousand
Cash and cash equivalents at end of period¥1,987,384 thousand
Full-year earnings forecastNet Sales 9,200 Millions of yen (YoY +4.4%) / Operating profit 375 Millions of yen (YoY -12.0%) / Ordinary income 340 Millions of yen (YoY -15.8%) / Profit attributable to owners of the parent 240 Millions of yen (YoY -19.5%)
Revision to Earnings ForecastNet Sales To be determined → 9,200 Millions of yen / Operating profit To be determined → 375 Millions of yen / Ordinary income To be determined → 340 Millions of yen / Profit attributable to owners of the parent To be determined → 240 Millions of yen
Annual Dividend Forecast¥60 → ¥60(0.0%)
Segment revenueChemical Industrial Products Business ¥4,295,725 thousand (YoY 0.0%), Real Estate Leasing Business ¥19,283 thousand (YoY +0.4%)
Segment profitChemical Industrial Products Business ¥288,402 thousand (YoY +57.1%), Real Estate Leasing Business ¥15,413 thousand (YoY +0.6%)
Depreciation and amortization¥225,363 thousand
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥2,691 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥15 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew — companies / Excluded — companies / Company name Not disclosed
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,220,000 shares
Treasury Shares at Period-End2,639 shares
Factors Behind Changes in Business PerformanceThe company increased revenue by expanding and recovering its market share through an aggressive expansion into overseas markets, while the positive impact of the weaker yen also contributed to higher profits.
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog

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 increased revenue by expanding and recovering its market share through an aggressive expansion into overseas markets, while the positive impact of the weaker yen also contributed to higher profits. The full-year forecast was calculated and disclosed because the company had gained a sufficient understanding of order trends and market conditions from the second quarter onward.

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.
Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 [Japanese GAAP] | KAWAGUCHI CHEMICAL INDUSTRY CO.,LTD. (4361) timely disclosure | Komori