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Presentation materials for financial results4463NICCA CHEMICAL CO.,LTD.Materials and Chemicals

Supplementary Materials for the Third Quarter Financial Results for the Fiscal Year Ending December 2026

For the third quarter of the fiscal year ending December 2026, consolidated net sales, operating profit, ordinary profit and net income exceeded the year-earlier period, reaching record highs both for the quarter and on a cumulative basis, driven by growth in the Chemicals business. Meanwhile, the Cosmetics business reported lower revenue and profit.

Worth reading
59In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
6064
¥ million (year-on-year increase in consolidated net sales)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsQ3 FY202611 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥47,281 million+14.7%
Operating profit¥4,243 million+46.2%
Ordinary income¥4,291 million+55.5%
Net income¥3,084 million +91.2%profit attributable to owners of the parent
Operating profit margin9 %
Full-year earnings forecast
Net Sales
¥64,000 million
Operating profit
¥5,400 million
Ordinary income
¥5,400 million
Net income
¥3,800 million net income attributable to owners of the parent
Chemicals business net sales
¥48,200 million
Cosmetics Business net sales
¥14,800 million
Chemicals Business segment profit
¥5,800 million
Cosmetics Business segment profit
¥1,700 million
Annual Dividend
¥70
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Consolidated revenue
  • Chemical Products Business¥646 million
  • Cosmetics Business¥-579 million
  • Other¥165 million
  • Foreign exchange impact (Chemicals)¥2,015 million
  • Foreign exchange impact (Cosmetics)¥64 million
Consolidated ordinary income
  • Chemicals Business segment profit¥1,636 million
  • Cosmetics Business segment profit¥-489 million
  • Other segment profit¥-47 million
  • Eliminations and corporate items¥-9 million
  • Foreign exchange impact¥392 million
  • Other non-operating items¥49 million
Consolidated quarterly net income
  • Operating profit¥1,341 million
  • Non-operating Income and Expenses¥190 million
  • Extraordinary Gains and Losses¥-135 million
  • Corporate Income Taxes¥122 million
  • Net income attributable to non-controlling interests¥-47 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
US dollar
¥158
Domestic naphtha
93,700 Japanese yen second half
New initiatives
  • Acquired the non-fluorinated water-repellent business under the “Zelan” brand from Chemours, with the transfer fully completed in August 2026
  • Launched the new oil brand “FeTeE (フェテ)” in Japan in September 2026 and in South Korea in October
  • Construction is under way on the new cosmetics factory, “Fukui Smart Factory”
Key KPIsA metric the company considers important as a management benchmark.
  • ROA7.3 %
    yoy_change_pt1.3
  • ROE11.2 %
    yoy_change_pt4.8
  • ROIC6.8 %
    yoy_change_pt1
  • PBR0.85 times
    yoy_change0.16
  • EBITDA¥5,822 million
    yoy_change1,342
  • EHD-related product sales ratio48.7 %
    yoy_change_pt3.7
  • Overseas sales ratio, Chemicals business67.2 %
    yoy_change_pt5.9
  • Company-wide overseas sales ratio54.7 %
    yoy_change_pt7.1
Segment results
Chemical Products Business
Net Sales
¥35,953 million+22.0%
Segment profit
¥4,857 million+63.0%
Cosmetics Business
Net Sales
¥10,765 million-5.1%
Segment profit
¥951 million-33.5%
Other
Net Sales
¥563 million+41.7%
Segment profit
¥2 million-95.3%
Medium-term management plan targets
EHD-related product sales ratio
Target value48 %
Target fiscal year2026
EHD-related products' share of sales (2030)
Target value55 %
Target fiscal year2030
Financial targets
DOE
Target value3 %
ROA
Actual value7.3 %
ROE
Actual value11.2 %
ROIC
Actual value6.8 %
Equity ratio
Actual value46.6 %
Number of stores and locations
Number of overseas locations
14 Location
Target regions9 countries and regions
Number of employees
Consolidated
1,636 People
Standalone
650 People
Record date30 September 2026
Capital expenditures
¥195 100 million investment scale for the new cosmetics plant
Annual Dividend
¥70 /share forecast
Interim Dividend35
Year-end dividend35
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredQ3 FY2026
Net Sales¥47,281 million (YoY +14.7%)
Operating profit¥4,243 million (YoY +46.2%)
Ordinary income¥4,291 million (YoY +55.5%)
Net income¥3,084 million (profit attributable to owners of the parent) (YoY +91.2%)
Operating profit margin9 %
Full-year earnings forecastNet Sales ¥64,000 million / Operating profit ¥5,400 million / Ordinary income ¥5,400 million / Net income ¥3,800 million (net income attributable to owners of the parent) / Chemicals business net sales ¥48,200 million / Cosmetics Business net sales ¥14,800 million / Chemicals Business segment profit ¥5,800 million / Cosmetics Business segment profit ¥1,700 million / Annual Dividend ¥70
Segment resultsChemical Products Business Net Sales ¥35,953 million (YoY +22.0%) / Segment profit ¥4,857 million (YoY +63.0%) / Cosmetics Business Net Sales ¥10,765 million (YoY -5.1%) / Segment profit ¥951 million (YoY -33.5%) / Other Net Sales ¥563 million (YoY +41.7%) / Segment profit ¥2 million (YoY -95.3%)
Breakdown of Factors Affecting the ChangeConsolidated revenue Factors Chemical Products Business / Amount ¥646 million, Factors Cosmetics Business / Amount ¥-579 million, Factors Other / Amount ¥165 million, Factors Foreign exchange impact (Chemicals) / Amount ¥2,015 million, Factors Foreign exchange impact (Cosmetics) / Amount ¥64 million / Consolidated ordinary income Factors Chemicals Business segment profit / Amount ¥1,636 million, Factors Cosmetics Business segment profit / Amount ¥-489 million, Factors Other segment profit / Amount ¥-47 million, Factors Eliminations and corporate items / Amount ¥-9 million, Factors Foreign exchange impact / Amount ¥392 million, Factors Other non-operating items / Amount ¥49 million / Consolidated quarterly net income Factors Operating profit / Amount ¥1,341 million, Factors Non-operating Income and Expenses / Amount ¥190 million, Factors Extraordinary Gains and Losses / Amount ¥-135 million, Factors Corporate Income Taxes / Amount ¥122 million, Factors Net income attributable to non-controlling interests / Amount ¥-47 million
Key KPIsROA 7.3 %, ROE 11.2 %, ROIC 6.8 %, PBR 0.85 times, EBITDA ¥5,822 million, EHD-related product sales ratio 48.7 %, Overseas sales ratio, Chemicals business 67.2 %, Company-wide overseas sales ratio 54.7 %
Number of stores and locationsNumber of overseas locations 14 Location / Target regions 9 countries and regions
Number of employeesConsolidated 1,636 People / Standalone 650 People / Record date 30 September 2026
Assumptions Underlying the Business OutlookUS dollar ¥158 / Domestic naphtha 93,700 Japanese yen (second half)
Medium-term management plan targetsEHD-related product sales ratio Target value 48 % / Target fiscal year 2026 % / EHD-related products' share of sales (2030) Target value 55 % / Target fiscal year 2030 %
Financial targetsDOE Target value 3 % / ROA Actual value 7.3 % / ROE Actual value 11.2 % / ROIC Actual value 6.8 % / Equity ratio Actual value 46.6 %
Annual Dividend¥70 /share (forecast)
Capital expenditures¥195 100 million (investment scale for the new cosmetics plant)
New initiativesAcquired the non-fluorinated water-repellent business under the “Zelan” brand from Chemours, with the transfer fully completed in August 2026, Launched the new oil brand “FeTeE (フェテ)” in Japan in September 2026 and in South Korea in October, Construction is under way on the new cosmetics factory, “Fukui Smart Factory”
Items this document does not state (12)
Gross Profit MarginSelling, general and administrative expensesResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsRisk amount incorporated into the outlookPayout ratioAcquisition of treasury sharesOrders received and order backlogMarket Size / ShareKey points of the Q&A

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.

In the Chemicals business, sales of EHD-related products, textile chemicals and electronic materials-related products grew, while overseas sales also expanded in countries including China, India and Bangladesh. In the Cosmetics business, lower revenue and profit resulted from inventory adjustments by certain distributors and a decline in repeat orders for new projects won in the previous year in the ODM business.

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Supplementary Materials for the Third Quarter Financial Results for the Fiscal Year Ending December 2026 | NICCA CHEMICAL CO.,LTD. (4463) timely disclosure | Komori