Komori
Earnings4531Yuki Gosei Kogyo Co.,Ltd.Materials and Chemicals

Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Non-Consolidated)

For the fiscal year ended March 2026, net sales increased 2.1% year on year to ¥15,448 million, while operating income fell 68.4% to ¥383 million. Net sales for the fiscal year ending March 2027 are expected to be ¥16,000 million, but the earnings forecast remains undecided because the impact of the situation in the Middle East cannot be reasonably calculated.

Worth reading
44Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
68.4
Year-on-year decline in operating profit (%)
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Full year1 April 2025–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales15,448Millions of yenYear on year +2.1%Progress 96.6%
Operating profit383Millions of yenYear on year -68.4%
Ordinary income303Millions of yenYear on year -73.4%
Net income attributable to owners of the parent313Millions of yenYear on year -65.1%

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¥14.51
Operating Margin2.5%
Financial position at period-end
Total assets25,730Millions of yen
of which net assets 13,487 Millions of yenEquity ratio 52.4%vs. prior year-end +3.6pt

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+2,844
Investment-1,008
Financials-1,922
Net change-86

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period885 Millions of yen
Regional salesRegion Domestic / Current fiscal year 7,429 Millions of yen / Previous period 7,591 Millions of yen, Region Exports / Current fiscal year 8,018 Millions of yen / Previous period 7,536 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales16,000 Millions of yen (YoY +3.6%)
Operating profitTo be determined
Ordinary incomeTo be determined
Net incomeTo be determined
Annual Dividend Forecast9 yen and sen → 10 yen and sen(+11.1%)
Payout ratio68.9%
Factors Behind Changes in Business Performance

Net sales increased as a result of meeting strong demand for each product. Profitability deteriorated in the fourth quarter due to the first-year depreciation burden for amino acid-related facilities, as well as the rapid decline in market prices and market share for certain products for electronic materials.

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
Material subsequent eventsNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Government subsidies 1,854 Millions of yen, Gain on sale of investment securities 60 Millions of yen / Extraordinary loss Loss on Disposal of Fixed Assets 47 Millions of yen, Loss on reduction of fixed assets 1,809 Millions of yen
Depreciation and amortization1,238 Millions of yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End21,974,000 Shares
Treasury Shares at Period-End360,354 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2025–31 March 2026
Net Sales15,448 Millions of yen (YoY +2.1%)
Operating profit383 Millions of yen (YoY -68.4%)
Ordinary income303 Millions of yen (YoY -73.4%)
Profit attributable to owners of the parent313 Millions of yen (YoY -65.1%)
Net income per share¥14.51
Operating Margin2.5%
Equity ratioEnd of the current fiscal period 52.4% / End of previous period 48.8%
Total assets25,730 Millions of yen
Net assets13,487 Millions of yen
Cash flows from operating activities2,844 Millions of yen
Cash flows from investing activities-1,008 Millions of yen
Cash flows from financing activities-1,922 Millions of yen
Cash and cash equivalents at end of period885 Millions of yen
Full-year earnings forecastNet Sales 16,000 Millions of yen (YoY +3.6%) / Operating profit To be determined / Ordinary income To be determined / Net income To be determined
Annual Dividend Forecast9 yen and sen → 10 yen and sen(+11.1%)
Payout ratio68.9%
Regional salesRegion Domestic / Current fiscal year 7,429 Millions of yen / Previous period 7,591 Millions of yen, Region Exports / Current fiscal year 8,018 Millions of yen / Previous period 7,536 Millions of yen
Depreciation and amortization1,238 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Government subsidies 1,854 Millions of yen, Gain on sale of investment securities 60 Millions of yen / Extraordinary loss Loss on Disposal of Fixed Assets 47 Millions of yen, Loss on reduction of fixed assets 1,809 Millions of yen
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
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End21,974,000 Shares
Treasury Shares at Period-End360,354 Shares
Factors Behind Changes in Business PerformanceNet sales increased as a result of meeting strong demand for each product. Profitability deteriorated in the fourth quarter due to the first-year depreciation burden for amino acid-related facilities, as well as the rapid decline in market prices and market share for certain products for electronic materials.
Items this document does not state (7)
Revision to Earnings ForecastShareholder Return PolicySegment revenueSegment profitOrders received and order backlogImpairment lossChanges in the scope of consolidation

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.

This was because the company incurred depreciation expenses for the first year on amino acid-related facilities completed in June 2025, while market prices and market share for certain products for electronic materials declined rapidly, worsening profitability in the fourth quarter. The earnings forecast for the fiscal year ending March 2027 remains undecided because it is difficult at present to reasonably calculate the impact of the situation in the Middle East on the business, among other reasons.

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 Fiscal Year Ending March 2026 [Japanese GAAP] (Non-Consolidated) | Yuki Gosei Kogyo Co.,Ltd. (4531) timely disclosure | Komori