Komori
Earnings4634artience Co.,Ltd.Materials and Chemicals

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

In the interim period of 2026, net sales, operating income, ordinary income and net income attributable to owners of the parent all exceeded the same period of the previous year, resulting in higher revenue and profits. The full-year earnings forecasts remain unchanged, while the annual dividend forecast has been increased to ¥120 from the previous fiscal year's actual dividend of ¥100.

Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
34.1
% (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 Sales189,653Millions of yenYear on year +12.4%Progress 52.7%
Operating profit12,573Millions of yenYear on year +34.1%Progress 54.7%
Ordinary income14,626Millions of yenYear on year +69.4%Progress 65.0%
Net income attributable to owners of the parent13,734Millions of yenYear on year +150.9%Progress 65.4%

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¥292.60
Financial position at period-end
Total assets477,984Millions of yen
of which net assets 292,350 Millions of yenEquity ratio 58.7%vs. prior year-end +1.2pt

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+4,511
Investment-826
Financials-6,076
Net change-2,391

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 period44,173 Millions of yen
Segment revenueColorants and Functional Materials Business 42,738 Millions of yen (YoY +3.3%), Polymers and Coating Materials Business 49,856 Millions of yen (YoY +13.7%), Packaging Business 52,035 Millions of yen (YoY +18.1%), Printing and Information Business 43,795 Millions of yen (YoY +13.0%), Other 3,658 Millions of yen (YoY +39.4%)
Segment profitColorants and Functional Materials Business 1,865 Millions of yen (YoY +129.6%), Polymers and Coating Materials Business 4,589 Millions of yen (YoY +25.2%), Packaging Business 3,595 Millions of yen (YoY +44.7%), Printing and Information Business 2,440 Millions of yen (YoY +18.3%), Other 79 Millions of yen (YoY -75.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales360,000 Millions of yen (YoY +2.9%)
Operating profit23,000 Millions of yen (YoY +10.8%)
Ordinary income22,500 Millions of yen (YoY +7.7%)
Net income21,000 Millions of yen (YoY +103.1%)
Annual Dividend Forecast¥100 → ¥120(+20.0%)
Factors Behind Changes in Business Performance

In response to deteriorating procurement conditions for petroleum-derived raw materials and other materials due to the situation in the Middle East, the company expanded its sources of supply, and revised product prices to reflect higher raw material costs. Across its businesses, resilient demand, expanded sales, and growth in environmentally responsive products and products under development contributed to increases in net sales and profits.

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
Material subsequent eventsAt a meeting of the Board of Directors held on 7 August 2026, the company resolved to cancel 3,000,000 treasury shares on 31 August 2026. The total number of issued shares after the cancellation will be 47,286,544.
Impairment loss55 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 24 Millions of yen, Gain on sale of investment securities 5,072 Millions of yen, Other 4 Millions of yen / Extraordinary loss Loss on disposal and sale of non-current assets 236 Millions of yen, Business structure improvement costs 104 Millions of yen, Other 0 Millions of yen
Depreciation and amortization6,939 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and securities analysts
Issued Shares at Period-End50,286,544
Treasury Shares at Period-End3,388,933
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 Sales189,653 Millions of yen (YoY +12.4%)
Operating profit12,573 Millions of yen (YoY +34.1%)
Ordinary income14,626 Millions of yen (YoY +69.4%)
Profit attributable to owners of the parent13,734 Millions of yen (YoY +150.9%)
Net income per share¥292.60
Equity ratioEnd of the current fiscal period 58.7 / End of previous period 57.5
Total assets477,984 Millions of yen
Net assets292,350 Millions of yen
Cash flows from operating activities4,511 Millions of yen
Cash flows from investing activities-826 Millions of yen
Cash flows from financing activities-6,076 Millions of yen
Cash and cash equivalents at end of period44,173 Millions of yen
Full-year earnings forecastNet Sales 360,000 Millions of yen (YoY +2.9%) / Operating profit 23,000 Millions of yen (YoY +10.8%) / Ordinary income 22,500 Millions of yen (YoY +7.7%) / Net income 21,000 Millions of yen (YoY +103.1%)
Annual Dividend Forecast¥100 → ¥120(+20.0%)
Segment revenueColorants and Functional Materials Business 42,738 Millions of yen (YoY +3.3%), Polymers and Coating Materials Business 49,856 Millions of yen (YoY +13.7%), Packaging Business 52,035 Millions of yen (YoY +18.1%), Printing and Information Business 43,795 Millions of yen (YoY +13.0%), Other 3,658 Millions of yen (YoY +39.4%)
Segment profitColorants and Functional Materials Business 1,865 Millions of yen (YoY +129.6%), Polymers and Coating Materials Business 4,589 Millions of yen (YoY +25.2%), Packaging Business 3,595 Millions of yen (YoY +44.7%), Printing and Information Business 2,440 Millions of yen (YoY +18.3%), Other 79 Millions of yen (YoY -75.7%)
Depreciation and amortization6,939 Millions of yen
Impairment loss55 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 24 Millions of yen, Gain on sale of investment securities 5,072 Millions of yen, Other 4 Millions of yen / Extraordinary loss Loss on disposal and sale of non-current assets 236 Millions of yen, Business structure improvement costs 104 Millions of yen, Other 0 Millions of yen
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
Material subsequent eventsAt a meeting of the Board of Directors held on 7 August 2026, the company resolved to cancel 3,000,000 treasury shares on 31 August 2026. The total number of issued shares after the cancellation will be 47,286,544.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and securities analysts
Issued Shares at Period-End50,286,544
Treasury Shares at Period-End3,388,933
Factors Behind Changes in Business PerformanceIn response to deteriorating procurement conditions for petroleum-derived raw materials and other materials due to the situation in the Middle East, the company expanded its sources of supply, and revised product prices to reflect higher raw material costs. Across its businesses, resilient demand, expanded sales, and growth in environmentally responsive products and products under development contributed to increases in net sales and profits.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChanges 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.

In response to deteriorating procurement conditions for petroleum-derived raw materials and other materials due to the situation in the Middle East, the company worked to secure raw materials by expanding its sources of supply and revised product prices to reflect higher raw material costs. Across its businesses, the company cited resilient demand, expanded sales, and growth in environmentally responsive products and products under development.

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.
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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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | artience Co.,Ltd. (4634) timely disclosure | Komori