Komori
Earnings4631DIC CorporationMaterials and Chemicals

Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending December 2026, net sales increased 13.3% year on year and operating income increased 92.2%, resulting in substantial increases in both revenue and profit. Based on results through the interim period and other factors, the full-year earnings forecast was revised upward, and the year-end dividend forecast was increased from ¥70 to ¥80.

Worth reading
61In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
92.2
Year-on-year change in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales592,983Millions of yenYear on year +13.3%Progress 52.0%
Operating profit51,850Millions of yenYear on year +92.2%Progress 66.5%
Ordinary income52,308Millions of yenYear on year +157.7%Progress 71.7%
Net income attributable to owners of the parent37,187Millions of yenYear on year +184.1%Progress 77.5%

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¥392.69
Financial position at period-end
Total assets1,330,726Millions of yen
of which net assets 529,817 Millions of yenEquity ratio 38.3%vs. prior year-end +1.3pt

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+42,071
Investment-17,932
Financials-27,502
Net change-3,363

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period68,233 Millions of yen
Segment revenuePackaging & Graphics 3,072 Hundreds of millions of yen (YoY +14.3%), Color & Display 1,425 Hundreds of millions of yen (YoY +8.6%), Functional Products 1,616 Hundreds of millions of yen (YoY +13.0%)
Segment profitPackaging & Graphics 217 Hundreds of millions of yen, Color & Display 120 Hundreds of millions of yen, Functional Products 213 Hundreds of millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales1,140,000 Millions of yen (YoY +8.3%)
Operating profit78,000 Millions of yen (YoY +49.4%)
Ordinary income73,000 Millions of yen (YoY +65.0%)
Net income48,000 Millions of yen (YoY +48.4%)
Revision to Earnings ForecastNet Sales 11,000 Hundreds of millions of yen → 11,400 Hundreds of millions of yen(+3.6%) / Operating profit 560 Hundreds of millions of yen → 780 Hundreds of millions of yen(+39.3%) / Ordinary income 480 Hundreds of millions of yen → 730 Hundreds of millions of yen(+52.1%) / Profit attributable to owners of the parent 330 Hundreds of millions of yen → 480 Hundreds of millions of yen(+45.5%)
Annual Dividend Forecast¥140 → ¥150(+7.1%)
Factors Behind Changes in Business Performance

Higher shipments of high-value-added products, primarily in the digital field, prompt pricing measures and cost controls in response to soaring raw material prices, and the positive impact of yen depreciation on foreign-currency translation pushed up operating income. Ordinary income also benefited from a decrease in foreign exchange losses associated with hyperinflation accounting in emerging markets.

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
Changes in the scope of consolidation0 additions, 0 exclusions (company names: —)
Impairment lossNone recorded for the interim period (impairment loss in the interim consolidated income statement: "-")
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of artwork 2,759 Millions of yen, Subsidy Income 419 Millions of yen / Extraordinary loss Retirement-related restructuring loss 950 Millions of yen, Loss on Liquidation of Affiliates 901 Millions of yen, Losses on disposal of fixed assets 848 Millions of yen, Business Withdrawal Losses 366 Millions of yen, Impairment loss on investment securities 328 Millions of yen
Depreciation and amortization27,692 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End95,156,904
Treasury Shares at Period-End443,861
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales592,983 Millions of yen (YoY +13.3%)
Operating profit51,850 Millions of yen (YoY +92.2%)
Ordinary income52,308 Millions of yen (YoY +157.7%)
Profit attributable to owners of the parent37,187 Millions of yen (YoY +184.1%)
Net income per share¥392.69
Equity ratioEnd of the current fiscal period 38.3 / End of previous period 37
Total assets1,330,726 Millions of yen
Net assets529,817 Millions of yen
Cash flows from operating activities42,071 Millions of yen
Cash flows from investing activities-17,932 Millions of yen
Cash flows from financing activities-27,502 Millions of yen
Cash and cash equivalents at end of period68,233 Millions of yen
Full-year earnings forecastNet Sales 1,140,000 Millions of yen (YoY +8.3%) / Operating profit 78,000 Millions of yen (YoY +49.4%) / Ordinary income 73,000 Millions of yen (YoY +65.0%) / Net income 48,000 Millions of yen (YoY +48.4%)
Revision to Earnings ForecastNet Sales 11,000 Hundreds of millions of yen → 11,400 Hundreds of millions of yen(+3.6%) / Operating profit 560 Hundreds of millions of yen → 780 Hundreds of millions of yen(+39.3%) / Ordinary income 480 Hundreds of millions of yen → 730 Hundreds of millions of yen(+52.1%) / Profit attributable to owners of the parent 330 Hundreds of millions of yen → 480 Hundreds of millions of yen(+45.5%)
Annual Dividend Forecast¥140 → ¥150(+7.1%)
Segment revenuePackaging & Graphics 3,072 Hundreds of millions of yen (YoY +14.3%), Color & Display 1,425 Hundreds of millions of yen (YoY +8.6%), Functional Products 1,616 Hundreds of millions of yen (YoY +13.0%)
Segment profitPackaging & Graphics 217 Hundreds of millions of yen, Color & Display 120 Hundreds of millions of yen, Functional Products 213 Hundreds of millions of yen
Depreciation and amortization27,692 Millions of yen
Impairment lossNone recorded for the interim period (impairment loss in the interim consolidated income statement: "-")
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of artwork 2,759 Millions of yen, Subsidy Income 419 Millions of yen / Extraordinary loss Retirement-related restructuring loss 950 Millions of yen, Loss on Liquidation of Affiliates 901 Millions of yen, Losses on disposal of fixed assets 848 Millions of yen, Business Withdrawal Losses 366 Millions of yen, Impairment loss on investment securities 328 Millions of yen
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
Changes in the scope of consolidation0 additions, 0 exclusions (company names: —)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End95,156,904
Treasury Shares at Period-End443,861
Factors Behind Changes in Business PerformanceHigher shipments of high-value-added products, primarily in the digital field, prompt pricing measures and cost controls in response to soaring raw material prices, and the positive impact of yen depreciation on foreign-currency translation pushed up operating income. Ordinary income also benefited from a decrease in foreign exchange losses associated with hyperinflation accounting in emerging markets.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.

Operating income increased due to higher shipments of high-value-added products, pricing measures and cost controls implemented in response to soaring raw material prices, and the positive impact of yen depreciation on the translation of overseas operating income. The full-year forecast was revised upward because the outlook exceeded the previous forecast, taking into account results through the interim period and business risks anticipated in the second half.

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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.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | DIC Corporation (4631) timely disclosure | Komori