Komori
Earnings4539NIPPON CHEMIPHAR CO.,LTD.Pharmaceuticals

Earnings Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

Interim revenue declined slightly, down 0.7% year on year, while operating profit fell from a profit of ¥122 million to a loss of ¥696 million. Ordinary profit and net profit also turned negative. Full-year earnings and annual dividend forecasts remain unchanged.

Worth reading
48Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-818
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales15,821¥ millionYear on year -0.7%Progress 45.2%
Operating profit-696¥ million
Ordinary income-684¥ million
Net income attributable to owners of the parent-512¥ million

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-¥141.57
Financial position at period-end
Total assets48,801¥ million
of which net assets 18,884 ¥ millionEquity ratio 38.7%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.

Cash inflows and outflows
Operating-1,149
Investment-579
Financials+679
Net change-1,049

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¥4,276 million
Segment revenuePharmaceuticals Business ¥15,224 million (YoY -0.8%), Other ¥596 million (YoY +3.3%)
Segment profitPharmaceuticals Business ¥-687 million, Other ¥-9 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥35,000 million (YoY +5.8%)
Operating profit¥250 million (YoY +39.0%)
Ordinary income¥100 million (YoY -56.1%)
Net income¥60 million (YoY -69.7%)
Annual Dividend Forecast50 Yen → 50 Yen(0.0%)
Factors Behind Changes in Business Performance

The impact of the drug price revision, the反動 from sales to wholesalers being brought forward at the end of the previous fiscal year, slower new purchases of existing products following the announcement that the new product had obtained certification, higher energy and raw material costs due to the weaker yen, higher personnel expenses, and increased research and development expenses.

Disclosure regarding the going concern assumption

None

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 eventsNone
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities - / Extraordinary loss Not disclosed
Depreciation and amortization¥791 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End4,261,420 Shares
Treasury Shares at Period-End639,174 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥15,821 million (YoY -0.7%)
Operating profit¥-696 million
Ordinary income¥-684 million
Profit attributable to owners of the parent¥-512 million
Net income per share-¥141.57
Equity ratioEnd of the current fiscal period 38.7 / End of previous period 39
Total assets¥48,801 million
Net assets¥18,884 million
Cash flows from operating activities¥-1,149 million
Cash flows from investing activities¥-579 million
Cash flows from financing activities¥679 million
Cash and cash equivalents at end of period¥4,276 million
Full-year earnings forecastNet Sales ¥35,000 million (YoY +5.8%) / Operating profit ¥250 million (YoY +39.0%) / Ordinary income ¥100 million (YoY -56.1%) / Net income ¥60 million (YoY -69.7%)
Annual Dividend Forecast50 Yen → 50 Yen(0.0%)
Segment revenuePharmaceuticals Business ¥15,224 million (YoY -0.8%), Other ¥596 million (YoY +3.3%)
Segment profitPharmaceuticals Business ¥-687 million, Other ¥-9 million
Depreciation and amortization¥791 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities - / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsNone
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End4,261,420 Shares
Treasury Shares at Period-End639,174 Shares
Factors Behind Changes in Business PerformanceThe impact of the drug price revision, the反動 from sales to wholesalers being brought forward at the end of the previous fiscal year, slower new purchases of existing products following the announcement that the new product had obtained certification, higher energy and raw material costs due to the weaker yen, higher personnel expenses, and increased research and development expenses.
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders 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.

The impact of the drug price revision, the反動 from sales to wholesalers being brought forward at the end of the previous fiscal year, slower new purchases of existing products following the announcement that the new product had obtained certification, higher energy and raw material costs due to the weaker yen, higher personnel expenses, and increased research and development expenses.

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.
Earnings Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | NIPPON CHEMIPHAR CO.,LTD. (4539) timely disclosure | Komori