Worth reading
55In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Results for this period
Full year1 April 2025–31 March 2026ConsolidatedJapanese GAAPNet Sales33,796¥ millionYear on year -5.2%Progress 90.4%
Operating profit5,341¥ millionYear on year +9.1%Progress 93.7%
Ordinary income5,570¥ millionYear on year +6.9%Progress 92.8%
Net income attributable to owners of the parent4,428¥ millionYear on year +14.4%Progress 85.2%
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¥202.38
Operating MarginCurrent fiscal year 15.8% / Previous period 13.7%
Financial position at period-end
Total assets65,421¥ million
of which net assets 52,390 ¥ millionEquity ratio 78.5%vs. prior year-end -2.0pt
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+6,814
Investment-2,227
Financials-4,001
Net change+586
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¥13,341 million
Segment revenueFunctional Products ¥26,351 million (YoY -7.4%), Environmental and Sanitation Products ¥7,212 million (YoY +3.1%)
Segment profitFunctional Products ¥4,688 million (YoY +8.7%), Environmental and Sanitation Products ¥572 million (YoY +10.2%)
Outlook and shareholder returns
Full-year earnings forecast
Target fiscal yearFiscal year ending March 2027
Net Sales¥37,400 million (YoY +10.7%)
Operating profit¥5,700 million (YoY +6.7%)
Ordinary income¥6,000 million (YoY +7.7%)
Net income¥5,200 million (YoY +17.4%)
Annual Dividend Forecast¥98 → ¥104（+6.1%）
Payout ratio48.4%
Shareholder Return PolicyThe Company aims to improve and stabilize dividend levels, using DOE (dividend-on-equity ratio based on consolidated net assets) of 4.3% as a guideline.
Factors Behind Changes in Business Performance
Revenue declined following the departure of one trading subsidiary from the Group. Profit increased due to factors including growth in spot contract orders for pharmaceutical intermediates, improved profitability in the fine chemicals business, and gains on the sale of investment securities.
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 None
Material subsequent eventsNo applicable matters.
Impairment loss¥3,309 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,047 thousand, Gain on sale of investment securities ¥915,954 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥57,511 thousand, Loss on sale of investment securities ¥674 thousand, Impairment Losses ¥3,309 thousand
Depreciation and amortization¥1,563,755 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End23,822,447
Treasury Shares at Period-End2,137,447
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025–31 March 2026 |
| Net Sales | ¥33,796 million (YoY -5.2%) |
| Operating profit | ¥5,341 million (YoY +9.1%) |
| Ordinary income | ¥5,570 million (YoY +6.9%) |
| Profit attributable to owners of the parent | ¥4,428 million (YoY +14.4%) |
| Net income per share | ¥202.38 |
| Operating Margin | Current fiscal year 15.8% / Previous period 13.7% |
| Equity ratio | End of the current fiscal period 78.5% / End of previous period 80.5% |
| Total assets | ¥65,421 million |
| Net assets | ¥52,390 million |
| Cash flows from operating activities | ¥6,814 million |
| Cash flows from investing activities | ¥-2,227 million |
| Cash flows from financing activities | ¥-4,001 million |
| Cash and cash equivalents at end of period | ¥13,341 million |
| Full-year earnings forecast | Target fiscal year Fiscal year ending March 2027 / Net Sales ¥37,400 million (YoY +10.7%) / Operating profit ¥5,700 million (YoY +6.7%) / Ordinary income ¥6,000 million (YoY +7.7%) / Net income ¥5,200 million (YoY +17.4%) |
| Annual Dividend Forecast | ¥98 → ¥104（+6.1%） |
| Payout ratio | 48.4% |
| Shareholder Return Policy | The Company aims to improve and stabilize dividend levels, using DOE (dividend-on-equity ratio based on consolidated net assets) of 4.3% as a guideline. |
| Segment revenue | Functional Products ¥26,351 million (YoY -7.4%), Environmental and Sanitation Products ¥7,212 million (YoY +3.1%) |
| Segment profit | Functional Products ¥4,688 million (YoY +8.7%), Environmental and Sanitation Products ¥572 million (YoY +10.2%) |
| Depreciation and amortization | ¥1,563,755 thousand |
| Impairment loss | ¥3,309 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥1,047 thousand, Gain on sale of investment securities ¥915,954 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥57,511 thousand, Loss on sale of investment securities ¥674 thousand, Impairment Losses ¥3,309 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name None |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 23,822,447 |
| Treasury Shares at Period-End | 2,137,447 |
| Factors Behind Changes in Business Performance | Revenue declined following the departure of one trading subsidiary from the Group. Profit increased due to factors including growth in spot contract orders for pharmaceutical intermediates, improved profitability in the fine chemicals business, and gains on the sale of investment securities. |
Items this document does not state (3)
Revision to Earnings ForecastRegional 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.Revenue declined because one trading subsidiary in the trading business of the Functional Products segment left the Group. Profit increased due to factors including growth in spot contract orders for pharmaceutical intermediates, improved profitability in the fine chemicals business, and gains on the sale of investment securities.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.