Komori
Revision of earnings forecasts4361KAWAGUCHI CHEMICAL INDUSTRY CO.,LTD.Materials and Chemicals

Notice Regarding Differences Between the Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026

Actual results for the second quarter (interim period) of the fiscal year ending November 2026 exceeded the forecast announced on 14 January 2026. While net sales were slightly below forecast, operating income, ordinary income, and interim net income attributable to owners of the parent were substantially above forecast.

Worth reading
67In focus
Scored from 4 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
161.2
%
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending November 2026 · Second quarter (interim period)Previous forecast published 14 January 2026
Net Sales4,400→4,315Millions of yen
-1.9%
Operating profit135→303Millions of yen
+124.4%
Ordinary income120→285Millions of yen
+137.5%
Profit attributable to owners of the parent80→209Millions of yen
+161.2%
Net income per share65.71→171.92yen and sen
+161.6%

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

The revision was due to expanded sales of high-value-added products, growth in overseas sales, and the effects of the weaker yen, as well as a substantial decrease in retirement benefit expenses resulting from improved pension asset management against a backdrop of rising share prices.

Previous-period resultsNet sales: ¥4,314 million; operating income: ¥198 million; ordinary income: ¥183 million; interim net income attributable to owners of the parent: ¥134 million; interim earnings per share: ¥110.52 (second quarter of the fiscal year ended November 2025)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales4,400 Millions of yen → 4,315 Millions of yen(-1.9%)
Operating profit135 Millions of yen → 303 Millions of yen(+124.4%)
Ordinary income120 Millions of yen → 285 Millions of yen(+137.5%)
Profit attributable to owners of the parent80 Millions of yen → 209 Millions of yen(+161.2%)
Net income per share65.71 yen and sen → 171.92 yen and sen
Fiscal Period CoveredFiscal year ending November 2026
Period CoveredSecond quarter (interim period)
Publication date of previous forecast14 January 2026
Previous-period resultsNet sales: ¥4,314 million; operating income: ¥198 million; ordinary income: ¥183 million; interim net income attributable to owners of the parent: ¥134 million; interim earnings per share: ¥110.52 (second quarter of the fiscal year ended November 2025)
Reason for the revisionThe revision was due to expanded sales of high-value-added products, growth in overseas sales, and the effects of the weaker yen, as well as a substantial decrease in retirement benefit expenses resulting from improved pension asset management against a backdrop of rising share prices.
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.

Profitability improved due to expanded sales of high-value-added products, growth in overseas sales, and the effects of the weaker yen. In addition, retirement benefit expenses decreased substantially as pension asset management improved against a backdrop of rising share prices.

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.
Notice Regarding Differences Between the Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 | KAWAGUCHI CHEMICAL INDUSTRY CO.,LTD. (4361) timely disclosure | Komori