Worth reading
46Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
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Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Items stated in the management plan
Partially revisedNet Sales0.0%
基準 20Target20100 million
Each line is the climb from the baseline the document states to the target it sets. The slope is scaled against the largest climb in this document. The increase shown by the dotted line is calculated from the two reported figures because the company did not provide the amount of growth.
Total investment planAmount Approximately ¥3 billion in total / Period 3 years
Investment amount by sectorField Capital expenditures / Amount Approximately ¥3 billion in total / Period 3 years
Statements about the use of capital
Payout ratio / DOE policyA payout ratio of 30% will be treated as one of the key indicators, and the company will strive to pay dividends in line with earnings. Target period: Not disclosedThe payout ratio is the proportion of profit paid out as dividends, while DOE is the ratio of dividends to net assets.
Key initiatives
01Expand sales and accelerate new product development
02Enhance capital investment: improve safety and quality and reduce labor requirements through the promotion of DX, use of AI, automation, and other measures
03Thoroughly improve productivity and reduce costs through overall optimization
04Enhance recruitment and development of human resources and health and productivity management
05Reduce GHG emissions by 15% by 2030 (versus fiscal 2019)
06Strengthen group capabilities and maximize synergies
07Expand contract production of materials for advanced photoresists
08Increase production of photosensitive materials for i-line photoresists
09Expand contract production of materials for color filters and organic EL materials
10Expand contract production of film materials
11Expand contract production of recording materials
12Increased production of colorants for instant color products
13Ensure a stable supply of existing products
14Undertake contract work for new themes
15Expand into fields beyond existing areas and broaden the customer base
16Accelerate development of proprietary products
17Strengthen the recycling field
Non-financial targetsIndicator name Average labor productivity ratio / Target value 1.2x (versus fiscal 2023) / Timing During the plan period, Indicator name Number of hires / Target value Approximately 30 people / Timing 3 years, Indicator name Training expenses / Target value ¥65 million / Timing 3 years, Indicator name GHG Emissions / Target value 15% reduction (versus fiscal 2019) / Timing By 2030
Reason for revision or withdrawal
The sales segment classification will be changed from the current fiscal year to more appropriately reflect the actual state of the businesses and to clarify management control and information disclosure in preparation for the next medium-term management plan.
| Item | Details |
|---|---|
| Plan name | 2024–2026 Medium-Term Management Plan |
| Plan period | Fiscal years 2024–2026 (also includes the desired state for fiscal 2030) |
| Progress against the plan | Partially revised |
| Sales Target | ¥20 billion (no change to the numerical target) → ¥20 billion |
| Payout ratio / DOE policy | A payout ratio of 30% will be treated as one of the key indicators, and the company will strive to pay dividends in line with earnings. Target period: Not disclosed |
| Total investment plan | Amount Approximately ¥3 billion in total / Period 3 years |
| Investment amount by sector | Field Capital expenditures / Amount Approximately ¥3 billion in total / Period 3 years |
| Non-financial targets | Indicator name Average labor productivity ratio / Target value 1.2x (versus fiscal 2023) / Timing During the plan period, Indicator name Number of hires / Target value Approximately 30 people / Timing 3 years, Indicator name Training expenses / Target value ¥65 million / Timing 3 years, Indicator name GHG Emissions / Target value 15% reduction (versus fiscal 2019) / Timing By 2030 |
| Key initiatives | Expand sales and accelerate new product development, Enhance capital investment: improve safety and quality and reduce labor requirements through the promotion of DX, use of AI, automation, and other measures, Thoroughly improve productivity and reduce costs through overall optimization, Enhance recruitment and development of human resources and health and productivity management, Reduce GHG emissions by 15% by 2030 (versus fiscal 2019), Strengthen group capabilities and maximize synergies, Expand contract production of materials for advanced photoresists, Increase production of photosensitive materials for i-line photoresists, Expand contract production of materials for color filters and organic EL materials, Expand contract production of film materials, Expand contract production of recording materials, Increased production of colorants for instant color products, Ensure a stable supply of existing products, Undertake contract work for new themes, Expand into fields beyond existing areas and broaden the customer base, Accelerate development of proprietary products, Strengthen the recycling field |
| Reason for revision or withdrawal | The sales segment classification will be changed from the current fiscal year to more appropriately reflect the actual state of the businesses and to clarify management control and information disclosure in preparation for the next medium-term management plan. |
| Date of board resolution | 11 May 2026 |
| Publication date | 11 May 2026 |
Items this document does not state (13)
Operating profit targetOperating profit margin targetNet income targetROE targetROIC targetTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceSegment targetPlan assumptionsResults under the previous planSize of the Target MarketRisks identified
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 sales segment classification will be changed from the current fiscal year to more appropriately reflect the actual state of the businesses and to clarify management control and information disclosure in preparation for the next medium-term management plan.
How to read this page
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