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

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated)

First-quarter net sales increased 7.2% year on year, while operating profit fell 69.4% due to higher cost of sales. Net income increased 108.3% due to a ¥230 million gain on the sale of investment securities, and full-year forecasts for each profit metric, which had previously been undetermined, were disclosed.

Worth reading
48Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
69.4
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales4,284¥ millionYear on year +7.2%Progress 26.8%
Operating profit41¥ millionYear on year -69.4%Progress 7.5%
Ordinary income45¥ millionYear on year -64.5%Progress 9.0%
Net income attributable to owners of the parent200¥ millionYear on year +108.3%Progress 33.3%

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¥9.26
Financial position at period-end
Total assets25,794¥ million
of which net assets 13,385 ¥ millionEquity ratio 51.9%vs. prior year-end -0.5pt

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.

Regional salesRegion Domestic / Current fiscal year ¥1,765 million / Prior-year period ¥1,463 million, Region Exports / Current fiscal year ¥2,519 million / Prior-year period ¥2,532 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥16,000 million (YoY +3.6%)
Operating profit¥550 million (YoY +43.3%)
Ordinary income¥500 million (YoY +64.8%)
Net income¥600 million (YoY +91.5%)
Net income per share¥27.76
Revision to Earnings ForecastNet Sales Not disclosed → ¥16,000 million / Operating profit To be determined → ¥550 million / Ordinary income To be determined → ¥500 million / Net income To be determined → ¥600 million
Annual Dividend Forecast¥10 → ¥10(0.0%)
Factors Behind Changes in Business Performance

Higher export sales of amino acids, strong sales of polymer materials, lower sales of certain active pharmaceutical ingredients and active pharmaceutical ingredient intermediates, higher cost of sales, and recognition of a ¥230 million gain on the sale of investment securities.

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
Breakdown of extraordinary income (loss)Gain on sale of investment securities ¥230 million, Loss on Disposal of Fixed Assets ¥9 million
Depreciation and amortization¥304 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End21,974,000 shares
Treasury Shares at Period-End360,827 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 June 2026
Net Sales¥4,284 million (YoY +7.2%)
Operating profit¥41 million (YoY -69.4%)
Ordinary income¥45 million (YoY -64.5%)
Profit attributable to owners of the parent¥200 million (YoY +108.3%)
Net income per share¥9.26
Equity ratioEnd of the current fiscal period 51.9 / End of previous period 52.4
Total assets¥25,794 million
Net assets¥13,385 million
Full-year earnings forecastNet Sales ¥16,000 million (YoY +3.6%) / Operating profit ¥550 million (YoY +43.3%) / Ordinary income ¥500 million (YoY +64.8%) / Net income ¥600 million (YoY +91.5%) / Net income per share ¥27.76
Revision to Earnings ForecastNet Sales Not disclosed → ¥16,000 million / Operating profit To be determined → ¥550 million / Ordinary income To be determined → ¥500 million / Net income To be determined → ¥600 million
Annual Dividend Forecast¥10 → ¥10(0.0%)
Regional salesRegion Domestic / Current fiscal year ¥1,765 million / Prior-year period ¥1,463 million, Region Exports / Current fiscal year ¥2,519 million / Prior-year period ¥2,532 million
Depreciation and amortization¥304 million
Breakdown of extraordinary income (loss)Gain on sale of investment securities ¥230 million, Loss on Disposal of Fixed Assets ¥9 million
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
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End21,974,000 shares
Treasury Shares at Period-End360,827 shares
Factors Behind Changes in Business PerformanceHigher export sales of amino acids, strong sales of polymer materials, lower sales of certain active pharmaceutical ingredients and active pharmaceutical ingredient intermediates, higher cost of sales, and recognition of a ¥230 million gain on the sale of investment securities.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

Net sales increased due to higher export sales of amino acids and strong sales of polymer materials, while operating profit declined because of higher cost of sales. Net income increased following the recognition of a ¥230 million gain on the sale of investment securities. Full-year earnings forecasts were disclosed because they were calculated based on reasonable assumptions in light of the latest business environment and earnings trends.

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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] (Non-consolidated) | Yuki Gosei Kogyo Co.,Ltd. (4531) timely disclosure | Komori