Partial Pass-Through of Higher Raw Material Costs to Selling Prices
First written in FY2019. 6 of 11 entries say "Advanced", first in FY2022-Q1. Latest entry: 2026-05-14.
The whole theme swung hardest in 2020: 2 of 17 companies on the "Worse" side.
67 other companies' latest entry also says "Advanced".
- 2026-05-14AdvancedEarnings
「We recognize that the group's highest-priority tasks are securing a stable supply of raw materials by diversifying procurement routes and making agile selling-price revisions in response to market-price fluctuations.」
In addition to describing selling-price adjustments as a factor in its results, the company explicitly identified agile selling-price revisions in response to market-price fluctuations as its highest-priority task. - FY2026-H1SoftenedAnnual report
「In terms of profit, in addition to developing new demand, correcting selling prices and promoting efficient raw material purchasing, the decline in raw material prices from the year-earlier period resulted in operating profit of ¥630 million, up 87.2% year on year, ordinary profit of ¥670 million, up 73.6%, and interim net profit attributable to owners of the parent of ¥451 million, up 80.0%.」
The explicit statement in the year-earlier period that part of the increase in raw material prices had been passed through to customers has changed to the wording “correction of selling prices.” Raw material prices were below the year-earlier level, weakening the previous explanation that price increases reflected soaring raw material costs. - FY2025-H1Reinclusion of the price pass-through disclosureAnnual report
「Revenue increased by ¥1,725.9 million, up 7.3% year on year, as higher shipment volumes and the partial pass-through of higher raw material prices to selling prices led to an increase in the selling price per unit.」
The company again disclosed the partial pass-through of higher raw material prices to selling prices, which had not been explicitly stated in the previous full-year results, and explained it as a factor behind the higher selling price per unit and revenue growth. - FY2024DroppedAnnual reportThis filing's full-year results discussion mentions soaring raw material prices and declining profit, but contains no explicit reference to passing part of the increase in raw material prices through to selling prices.
- FY2023-Q3RestatedAnnual report
「On the earnings front, although raw-material and transportation costs increased, efficient raw-material procurement and the partial pass-through of higher raw-material costs into prices resulted in operating profit of ¥994 million, ordinary profit of ¥1,034 million, and net profit for the quarter attributable to owners of the parent of ¥691 million.」
The company continues to pass through part of the increase in raw material prices to customers and has reaffirmed this, together with efficient raw material purchasing, as a profit driver. - FY2023-Q2AdvancedAnnual report
「On the earnings front, although raw-material and transportation costs increased, efficient raw-material procurement and the partial pass-through of higher raw-material costs into prices resulted in operating profit of ¥725 million, up 110.6% year on year, ordinary profit of ¥756 million, up 106.7%, and net profit for the quarter of ¥509 million, up 108.9%, with all three profit measures increasing.」
The Company also passed through part of the increase in raw-material prices to selling prices during the cumulative second quarter and explained that this contributed to increases in operating profit, ordinary profit and net income for the quarter. - FY2023-Q1AdvancedAnnual report
「On the earnings front, although raw-material and transportation costs increased, efficient raw-material procurement and the partial pass-through of higher raw-material costs into prices resulted in operating profit of ¥219 million, up 81.7% year on year, ordinary profit of ¥241 million, up 78.8%, and net profit for the quarter of ¥160 million, up 78.5%, with all three profit measures increasing.」
The Company also passed through part of the increase in raw-material prices to selling prices in the first quarter and explained that this contributed to the increase in profit. - FY2022AdvancedAnnual report
「Although the Company faced rising raw-material prices throughout the year and supply restrictions on some raw materials due to supply-chain disruptions overseas, net sales increased 22.1% year on year to ¥3,131 million, as the partial pass-through of higher raw-material prices to selling prices raised unit selling prices.」
The Company passed through part of the increase in raw-material prices to selling prices throughout the year, resulting in a 22.1% year-on-year increase in net sales. - FY2022-Q2AdvancedAnnual report
「In terms of profit, although shipments of products increased and selling prices were raised, crude oil and naphtha market prices remained high from the end of the previous year due to the impact of overseas conditions, resulting in a further increase in raw-material costs that exceeded the extent of the rise in selling prices,」
The Company expressly states that it raised selling prices in response to higher raw-material costs. It explains that the increase in raw-material costs exceeded the extent of the price increases. - FY2022-Q1AdvancedAnnual report
「In terms of profit, although shipments of products increased and selling prices were raised, crude oil and naphtha market prices remained high from the end of the previous year due to the impact of overseas conditions, increasing raw-material costs, and the increase exceeded the extent of the rise in selling prices,」
The Company expressly states that it raised selling prices in response to higher raw-material costs. It explains that the increase in raw-material costs exceeded the extent of the price increases. - FY2019First statedAnnual report
「Net sales amounted to ¥2,957.9 million, an increase of ¥295.5 million from the previous fiscal year, due to the partial pass-through of higher raw-material costs to selling prices and an increase in product sales.」
For the first time, the Company expressly identified the partial pass-through of higher raw-material costs to selling prices as a factor contributing to the increase in net sales.