Komori
Earnings4368FUSO CHEMICAL CO.,LTD.Materials and Chemicals

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP, Consolidated)

In the first quarter of the fiscal year ending March 2027, net sales increased 22.3% year on year, operating profit increased 31.5%, and profit attributable to owners of the parent for the quarter increased 115.4%, resulting in higher sales and higher profits. In addition to higher sales volumes and selling prices and the yen's depreciation, extraordinary income from subsidy proceeds also contributed to the increase in profit.

Worth reading
41Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
1478
Millions of yen (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales22,819¥ millionYear on year +22.3%Progress 26.6%
Operating profit6,172¥ millionYear on year +31.5%Progress 25.4%
Ordinary income6,363¥ millionYear on year +40.4%Progress 26.0%
Net income attributable to owners of the parent6,688¥ millionYear on year +115.4%

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¥63.22
Financial position at period-end
Total assets166,829¥ million
of which net assets 123,004 ¥ millionEquity ratio 73.7%vs. prior year-end -3.3pt

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+4,716,790
Investment-5,712,982
Financials-2,440,599
Net change-3,436,791

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¥34,583,641 thousand
Segment revenueLife Sciences Business ¥9,845,598 thousand (YoY +9.9%), Electronic Materials Business ¥12,973,844 thousand (YoY +33.7%)
Segment profitLife Sciences Business ¥1,791,139 thousand (YoY +47.4%), Electronic Materials Business ¥5,075,606 thousand (YoY +24.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥85,800 million (YoY +11.5%)
Operating profit¥24,300 million (YoY +28.9%)
Ordinary income¥24,500 million (YoY +25.2%)
Profit attributable to owners of parent¥19,200 million (YoY +34.2%)
Annual Dividend Forecast82 JPY (prior-year actual before the stock split) → 28 JPY (prior-year actual before the stock split)(-65.9%)
Factors Behind Changes in Business Performance

Steady demand, mainly for AI-related applications, increased sales volumes in Japan and overseas, higher selling prices following price revisions, the yen's depreciation, the benefits of higher capacity utilization, foreign exchange gains and losses, and extraordinary income from subsidy proceeds.

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 consolidationNo material changes through additions or exclusions (0 companies)
Impairment lossNot applicable (information on impairment losses on fixed assets by reporting segment)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥31 thousand, Subsidy Income ¥3,703,829 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥95,385 thousand
Depreciation and amortization¥3,025,420 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End106,533,000 Shares
Treasury Shares at Period-End736,626 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥22,819 million (YoY +22.3%)
Operating profit¥6,172 million (YoY +31.5%)
Ordinary income¥6,363 million (YoY +40.4%)
Profit attributable to owners of the parent¥6,688 million (YoY +115.4%)
Net income per share¥63.22
Equity ratioEnd of the current fiscal period 73.7% / End of previous period 77.0%
Total assets¥166,829 million
Net assets¥123,004 million
Cash flows from operating activities¥4,716,790 thousand
Cash flows from investing activities¥-5,712,982 thousand
Cash flows from financing activities¥-2,440,599 thousand
Cash and cash equivalents at end of period¥34,583,641 thousand
Full-year earnings forecastNet Sales ¥85,800 million (YoY +11.5%) / Operating profit ¥24,300 million (YoY +28.9%) / Ordinary income ¥24,500 million (YoY +25.2%) / Profit attributable to owners of parent ¥19,200 million (YoY +34.2%)
Annual Dividend Forecast82 JPY (prior-year actual before the stock split) → 28 JPY (prior-year actual before the stock split)(-65.9%)
Segment revenueLife Sciences Business ¥9,845,598 thousand (YoY +9.9%), Electronic Materials Business ¥12,973,844 thousand (YoY +33.7%)
Segment profitLife Sciences Business ¥1,791,139 thousand (YoY +47.4%), Electronic Materials Business ¥5,075,606 thousand (YoY +24.7%)
Depreciation and amortization¥3,025,420 thousand
Impairment lossNot applicable (information on impairment losses on fixed assets by reporting segment)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥31 thousand, Subsidy Income ¥3,703,829 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥95,385 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 consolidationNo material changes through additions or exclusions (0 companies)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End106,533,000 Shares
Treasury Shares at Period-End736,626 Shares
Factors Behind Changes in Business PerformanceSteady demand, mainly for AI-related applications, increased sales volumes in Japan and overseas, higher selling prices following price revisions, the yen's depreciation, the benefits of higher capacity utilization, foreign exchange gains and losses, and extraordinary income from subsidy proceeds.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent events

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.

Steady demand, mainly for AI-related applications, increased sales volumes in Japan and overseas, higher selling prices following price revisions, the yen's depreciation, and the benefits of higher capacity utilization contributed to higher sales and higher profits. Ordinary profit was also affected by foreign exchange gains and losses, while the increase in profit attributable to owners of the parent for the quarter was additionally supported by higher extraordinary income from subsidy proceeds.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP, Consolidated) | FUSO CHEMICAL CO.,LTD. (4368) timely disclosure | Komori