Komori
Results4549EIKEN CHEMICAL CO.,LTD.Pharmaceuticals

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

In the interim period of the fiscal year ending March 2027, revenue increased on growth in overseas reagent sales and domestic medical equipment sales, while operating income and interim net income attributable to owners of the parent declined due to the absence of the prior year's one-off patent royalty income and extraordinary income.

Worth reading
34Immaterial
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
4.7
Revenue year-on-year change (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales21,388million yenYear on year +4.7%Progress 50.9%
Operating profit1,587million yenYear on year -8.2%Progress 51.7%
Ordinary income1,616million yenYear on year -6.6%Progress 55.7%
Net income attributable to owners of the parent1,125million yenYear on year -62.2%Progress 54.3%

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¥34.10
Financial position at period-end
Total assets64,023million yen
of which net assets 44,247 million yenEquity ratio 69.1%vs. prior year-end -1.0pt

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 salesOverseas 6,137 million yen (YoY +12.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales42,000 million yen (YoY +0.2%)
Operating profit3,070 million yen (YoY +5.2%)
Ordinary income2,900 million yen (YoY +2.0%)
Net income2,070 million yen (YoY -44.2%)
Annual Dividend Forecast58 yen → 58 yen(0.0%)
Factors Behind Changes in Business Performance

Higher sales of reagents for fecal occult blood testing and tuberculosis genetic testing for overseas markets, and domestic medical equipment; the prior-year interim period's one-off patent royalty income and changes in the sales mix; the prior-year interim period's one-off extraordinary gain from the transfer of an equity interest in a consolidated subsidiary

Disclosure regarding the going concern assumption

There are 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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None applicable
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 1 million yen / Extraordinary loss Loss on disposal and sale of non-current assets 0 million yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for analysts and institutional investors)
Issued Shares at Period-End34,541,438
Treasury Shares at Period-End1,485,822
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 Sales21,388 million yen (YoY +4.7%)
Operating profit1,587 million yen (YoY -8.2%)
Ordinary income1,616 million yen (YoY -6.6%)
Profit attributable to owners of the parent1,125 million yen (YoY -62.2%)
Net income per share¥34.10
Equity ratioEnd of the current fiscal period 69.1 / End of previous period 70.1
Total assets64,023 million yen
Net assets44,247 million yen
Full-year earnings forecastNet Sales 42,000 million yen (YoY +0.2%) / Operating profit 3,070 million yen (YoY +5.2%) / Ordinary income 2,900 million yen (YoY +2.0%) / Net income 2,070 million yen (YoY -44.2%)
Annual Dividend Forecast58 yen → 58 yen(0.0%)
Regional salesOverseas 6,137 million yen (YoY +12.6%)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 1 million yen / Extraordinary loss Loss on disposal and sale of non-current assets 0 million yen
Disclosure regarding the going concern assumptionThere are no applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None applicable
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for analysts and institutional investors)
Issued Shares at Period-End34,541,438
Treasury Shares at Period-End1,485,822
Factors Behind Changes in Business PerformanceHigher sales of reagents for fecal occult blood testing and tuberculosis genetic testing for overseas markets, and domestic medical equipment; the prior-year interim period's one-off patent royalty income and changes in the sales mix; the prior-year interim period's one-off extraordinary gain from the transfer of an equity interest in a consolidated subsidiary
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlogDepreciation and amortizationImpairment lossMaterial 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.

Revenue increased due to higher sales of reagents for fecal occult blood testing and tuberculosis genetic testing for overseas markets, as well as domestic medical equipment. Operating income and ordinary income declined due to the impact of the prior-year interim period's one-off patent royalty income and changes in the sales mix. Interim net income attributable to owners of the parent declined due to the reversal of the prior-year one-off extraordinary gain from the transfer of an equity interest in a consolidated subsidiary.

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Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] | EIKEN CHEMICAL CO.,LTD. (4549) timely disclosure | Komori