Komori
Earnings4361KAWAGUCHI CHEMICAL INDUSTRY CO.,LTD.Materials and Chemicals

Financial Results for the Third Quarter of the Fiscal Year Ending November 2026 (Japanese GAAP) (Consolidated)

For the cumulative third quarter of the fiscal year ending November 2026, revenue increased against a backdrop of export growth and the weaker yen, while operating profit rose significantly year on year. The full-year earnings forecast was revised, and the annual dividend forecast was changed from ¥60 to ¥70.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
125.2
% (year-on-year increase in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 December 2025 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales6,678¥ millionYear on year +5.1%Progress 72.6%
Operating profit495¥ millionYear on year +125.2%Progress 100.0%
Ordinary income469¥ millionYear on year +135.2%Progress 99.8%
Net income attributable to owners of the parent346¥ millionYear on year +136.9%Progress 98.9%

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¥284.98
Financial position at period-end
Total assets8,966¥ million
of which net assets 3,440 ¥ millionEquity ratio 38.4%vs. prior year-end +3.1pt

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.

Segment revenueChemical Industrial Products Business ¥6,649,387 thousand (YoY +5.1%), Real Estate Leasing Business ¥28,878 thousand (YoY +0.3%)
Segment profitChemical Industrial Products Business ¥472,826 thousand (YoY +139.8%), Real Estate Leasing Business ¥23,073 thousand (YoY +0.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥9,200 million (YoY +4.4%)
Operating profit¥495 million (YoY +16.0%)
Ordinary income¥470 million (YoY +16.1%)
Net income¥350 million (YoY +17.3%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥9,200 million (YoY +4.4%) / Operating profit ¥495 million (YoY +16.0%) / Ordinary income ¥470 million (YoY +16.1%) / Net income ¥350 million (YoY +17.3%)
Annual Dividend Forecast¥60 → ¥70
Factors Behind Changes in Business Performance

Sales increased as exports to key regions were actively expanded, while the weaker yen contributed to improved profitability. Demand for related chemicals also remained firm as domestic automobile production continued to recover.

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 0 companies / Excluded 0 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¥340,358 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
Treasury Shares at Period-End2,639
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 December 2025 to 31 August 2026
Net Sales¥6,678 million (YoY +5.1%)
Operating profit¥495 million (YoY +125.2%)
Ordinary income¥469 million (YoY +135.2%)
Profit attributable to owners of the parent¥346 million (YoY +136.9%)
Net income per share¥284.98
Equity ratioEnd of the current fiscal period 38.4 / End of previous period 35.3
Total assets¥8,966 million
Net assets¥3,440 million
Full-year earnings forecastNet Sales ¥9,200 million (YoY +4.4%) / Operating profit ¥495 million (YoY +16.0%) / Ordinary income ¥470 million (YoY +16.1%) / Net income ¥350 million (YoY +17.3%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥9,200 million (YoY +4.4%) / Operating profit ¥495 million (YoY +16.0%) / Ordinary income ¥470 million (YoY +16.1%) / Net income ¥350 million (YoY +17.3%)
Annual Dividend Forecast¥60 → ¥70
Segment revenueChemical Industrial Products Business ¥6,649,387 thousand (YoY +5.1%), Real Estate Leasing Business ¥28,878 thousand (YoY +0.3%)
Segment profitChemical Industrial Products Business ¥472,826 thousand (YoY +139.8%), Real Estate Leasing Business ¥23,073 thousand (YoY +0.4%)
Depreciation and amortization¥340,358 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 0 companies / Excluded 0 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
Treasury Shares at Period-End2,639
Factors Behind Changes in Business PerformanceSales increased as exports to key regions were actively expanded, while the weaker yen contributed to improved profitability. Demand for related chemicals also remained firm as domestic automobile production continued to recover.
Items this document does not state (9)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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 main factors were expanded exports to key regions, improved profitability as the yen weakened, and firm demand for related chemicals supported by the recovery in domestic automobile production.

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 for the Third Quarter of the Fiscal Year Ending November 2026 (Japanese GAAP) (Consolidated) | KAWAGUCHI CHEMICAL INDUSTRY CO.,LTD. (4361) timely disclosure | Komori