Worth reading
39Recurring
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
-390
Millions of yen (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025 to 31 December 2025ConsolidatedJapanese GAAPNet Sales39,535¥ millionYear on year -1.0%Progress 73.2%
Operating profit1,466¥ millionYear on year 0.0%Progress 75.2%
Ordinary income1,375¥ millionYear on year -7.5%Progress 83.3%
Net income attributable to owners of the parent945¥ millionYear on year -26.9%Progress 82.2%
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 share44.97円
Financial position at period-end
Total assets71,054¥ million
of which net assets 22,288 ¥ millionEquity ratio 31.2%vs. prior year-end +0.3pt
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.
Segment revenue
Surfactants19,02848.3%-3.9%
Resins3,5499.0%+0.6%
Chemical Products4,71912.0%-0.6%
Specialty chemicals12,07230.7%+2.4%
Segment profit
Surfactants54140.5%
Resins443.3%
Chemical Products18313.7%
Specialty chemicals56742.5%
Regional sales
Japan33,08383.7%
Asia5,35213.5%
Other1,0992.8%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥54,000 million (YoY +0.7%)
Operating profit¥1,950 million (YoY +7.4%)
Ordinary income¥1,650 million (YoY -5.9%)
Net income¥1,150 million (YoY -25.5%)
Revision to Earnings ForecastNot disclosed → Not disclosed
Annual Dividend Forecast¥20 → ¥22（+10.0%）
Factors Behind Changes in Business Performance
売上高は土木建築用薬剤や香粧原料等の販売減少により減収。営業利益は、売上構成の変化等による利益率改善、上海子会社の設備稼働一時休止、懐集東邦化学有限公司の原料相場価格下落に伴う在庫評価損が影響。経常利益は為替差益の減少等、親会社株主に帰属する四半期純利益は投資有価証券売却益の減少が要因。
Disclosure regarding the going concern assumption
No applicable matters (There are 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 / Excluded 0 / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥12 million / Extraordinary loss Loss on disposal of fixed assets ¥65 million
Depreciation and amortization¥2,078 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者：Not applicable)
Issued Shares at Period-End21,350,000
Treasury Shares at Period-End322,015
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025 to 31 December 2025 |
| Net Sales | ¥39,535 million (YoY -1.0%) |
| Operating profit | ¥1,466 million (YoY 0.0%) |
| Ordinary income | ¥1,375 million (YoY -7.5%) |
| Profit attributable to owners of the parent | ¥945 million (YoY -26.9%) |
| Net income per share | 44.97円 |
| Equity ratio | End of the current fiscal period 31.2 / End of previous period 30.9 |
| Total assets | ¥71,054 million |
| Net assets | ¥22,288 million |
| Full-year earnings forecast | Net Sales ¥54,000 million (YoY +0.7%) / Operating profit ¥1,950 million (YoY +7.4%) / Ordinary income ¥1,650 million (YoY -5.9%) / Net income ¥1,150 million (YoY -25.5%) |
| Revision to Earnings Forecast | Not disclosed → Not disclosed |
| Annual Dividend Forecast | ¥20 → ¥22（+10.0%） |
| Segment revenue | Surfactants ¥19,028 million (YoY -3.9%) / Resins ¥3,549 million (YoY +0.6%) / Chemical Products ¥4,719 million (YoY -0.6%) / Specialty chemicals ¥12,072 million (YoY +2.4%) |
| Segment profit | Surfactants ¥541 million / Resins ¥44 million / Chemical Products ¥183 million / Specialty chemicals ¥567 million |
| Regional sales | Japan ¥33,083 million / Asia ¥5,352 million / Other ¥1,099 million |
| Depreciation and amortization | ¥2,078 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities ¥12 million / Extraordinary loss Loss on disposal of fixed assets ¥65 million |
| Disclosure regarding the going concern assumption | No applicable matters (There are 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 / Excluded 0 / Company name None |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | None (対象者：Not applicable) |
| Issued Shares at Period-End | 21,350,000 |
| Treasury Shares at Period-End | 322,015 |
| Factors Behind Changes in Business Performance | 売上高は土木建築用薬剤や香粧原料等の販売減少により減収。営業利益は、売上構成の変化等による利益率改善、上海子会社の設備稼働一時休止、懐集東邦化学有限公司の原料相場価格下落に伴う在庫評価損が影響。経常利益は為替差益の減少等、親会社株主に帰属する四半期純利益は投資有価証券売却益の減少が要因。 |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyOrders received and order backlogImpairment lossMaterial 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.土木建築用薬剤や香粧原料などの販売が減少した。営業利益は、売上構成の変化による単体の利益率改善があった一方、上海子会社の設備稼働一時休止や懐集東邦化学有限公司の在庫評価損が影響した。最終利益は、前年同期に計上した投資有価証券売却益が大幅に減少した。
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.