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

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

During the interim period, net sales increased on growing demand for amino acids and chemicals, while operating loss and ordinary loss were recorded as higher prices for raw materials and fuel pushed costs up. Interim net income increased significantly year on year due to a gain on the sale of investment securities, and the full-year forecast was revised upward only for net sales.

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Mixed performance
Direction inferred from the company’s description.
Scale
101
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Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (standalone)Japanese GAAP
Net Sales8,739¥ millionYear on year +11.7%Progress 49.4%
Operating profit-23¥ million
Ordinary income-48¥ million
Net income attributable to owners of the parent331¥ millionYear on year +101.0%Progress 55.2%

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 share¥15.34
Financial position at period-end
Total assets25,001¥ million
of which net assets 13,368 ¥ millionEquity ratio 53.5%vs. prior year-end +1.1pt

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+1,843
Investment+248
Financials-1,129
Net change+962

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥1,845 million
Regional salesDomestic Current interim period ¥3,632 million / Same period of the previous year ¥3,255 million / Exports Current interim period ¥5,107 million / Same period of the previous year ¥4,565 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥17,700 million (YoY +14.6%)
Operating profit¥550 million (YoY +43.3%)
Ordinary income¥500 million (YoY +64.8%)
Net income¥600 million (YoY +91.5%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥17,700 million / Operating profit Not disclosed → ¥550 million / Ordinary income Not disclosed → ¥500 million / Net income Not disclosed → ¥600 million
Annual Dividend Forecast¥10 → ¥10(0.0%)
Factors Behind Changes in Business Performance

Revenue from amino acids and chemicals increased, supported by strong demand. The profitability of products for electronic materials remains in the process of improving, while higher raw material and fuel prices resulting from the situation in the Middle East increased cost of sales, resulting in an operating loss and ordinary loss. Revenue from pharmaceuticals decreased due to lower sales of active pharmaceutical ingredients and active pharmaceutical ingredient intermediates.

Disclosure regarding the going concern assumption

Not applicable.

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)Extraordinary income Gain on sale of investment securities ¥524 million / Extraordinary loss Compensation paid ¥7 million, Loss on disposal of non-current assets ¥38 million
Depreciation and amortization¥580 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End21,974,000
Treasury Shares at Period-End308,279
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 September 2026
Net Sales¥8,739 million (YoY +11.7%)
Operating profit¥-23 million
Ordinary income¥-48 million
Profit attributable to owners of the parent¥331 million (YoY +101.0%)
Net income per share¥15.34
Equity ratioEnd of the current fiscal period 53.5 / End of previous period 52.4
Total assets¥25,001 million
Net assets¥13,368 million
Cash flows from operating activities¥1,843 million
Cash flows from investing activities¥248 million
Cash flows from financing activities¥-1,129 million
Cash and cash equivalents at end of period¥1,845 million
Full-year earnings forecastNet Sales ¥17,700 million (YoY +14.6%) / Operating profit ¥550 million (YoY +43.3%) / Ordinary income ¥500 million (YoY +64.8%) / Net income ¥600 million (YoY +91.5%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥17,700 million / Operating profit Not disclosed → ¥550 million / Ordinary income Not disclosed → ¥500 million / Net income Not disclosed → ¥600 million
Annual Dividend Forecast¥10 → ¥10(0.0%)
Regional salesDomestic Current interim period ¥3,632 million / Same period of the previous year ¥3,255 million / Exports Current interim period ¥5,107 million / Same period of the previous year ¥4,565 million
Depreciation and amortization¥580 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥524 million / Extraordinary loss Compensation paid ¥7 million, Loss on disposal of non-current assets ¥38 million
Disclosure regarding the going concern assumptionNot applicable.
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 BriefingNo
Issued Shares at Period-End21,974,000
Treasury Shares at Period-End308,279
Factors Behind Changes in Business PerformanceRevenue from amino acids and chemicals increased, supported by strong demand. The profitability of products for electronic materials remains in the process of improving, while higher raw material and fuel prices resulting from the situation in the Middle East increased cost of sales, resulting in an operating loss and ordinary loss. Revenue from pharmaceuticals decreased due to lower sales of active pharmaceutical ingredients and active pharmaceutical ingredient intermediates.
Items this document does not state (9)
Operating MarginPayout 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 as demand for amino acids and chemicals remained strong, while cost of sales rose due to higher raw material and fuel prices resulting from the situation in the Middle East, in addition to the fact that the profitability of products for electronic materials remains in the process of improving. Interim net income benefited from a ¥524 million gain on the sale of investment securities.

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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 Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated) | Yuki Gosei Kogyo Co.,Ltd. (4531) timely disclosure | Komori