Worth reading
45Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
386.4
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAPNet Sales12,086¥ millionYear on year +32.4%Progress 24.2%
Operating profit1,932¥ millionYear on year +386.4%Progress 33.3%
Ordinary income1,886¥ millionYear on year +542.7%Progress 34.3%
Net income attributable to owners of the parent1,290¥ millionYear on year +540.2%Progress 33.9%
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¥162.55
Financial position at period-end
Total assets68,811¥ million
of which net assets 28,818 ¥ millionEquity ratio 41.9%vs. prior year-end +0.9pt
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.
Segment revenue
Photosensitive Materials Business7,38261.1%+38.4%
Chemical Products Business4,70438.9%+24.0%
Segment profit
Photosensitive Materials Business1,05254.5%
Chemical Products Business87945.5%+39.5%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥50,000 million (YoY +19.2%)
Operating profit¥5,800 million (YoY +58.1%)
Ordinary income¥5,500 million (YoY +53.1%)
Net income¥3,800 million (YoY +41.1%)
Revision to Earnings Forecast2Q cumulative Net Sales Not disclosed → ¥24,500 million / Operating profit Not disclosed → ¥3,500 million / Ordinary income Not disclosed → ¥3,400 million / Net income Not disclosed → ¥2,300 million / Full year Net Sales Not disclosed → ¥50,000 million / Operating profit Not disclosed → ¥5,800 million / Ordinary income Not disclosed → ¥5,500 million / Net income Not disclosed → ¥3,800 million
Annual Dividend Forecast¥40 → ¥50（+25.0%）
Factors Behind Changes in Business Performance
The increase in sales volume, primarily for materials used in advanced semiconductors, drove higher net sales and profit. In addition, a cost variance of ¥511 million included in inventories at the end of the previous fiscal year was recognized in cost of sales as the inventory was sold during the current period. Meanwhile, fuel and raw material prices remained high, contributing to higher costs.
Disclosure regarding the going concern assumption
Not applicable (no matters to report in the notes on the going concern assumption)
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
Breakdown of extraordinary income (loss)Extraordinary income Reversal of deferred special account for asset compression ¥192 million, Subsidy income ¥252 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥3 million, Loss on reduction of fixed assets ¥445 million
Depreciation and amortization¥1,268 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End8,143,390 Shares
Treasury Shares at Period-End206,652 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥12,086 million (YoY +32.4%) |
| Operating profit | ¥1,932 million (YoY +386.4%) |
| Ordinary income | ¥1,886 million (YoY +542.7%) |
| Profit attributable to owners of the parent | ¥1,290 million (YoY +540.2%) |
| Net income per share | ¥162.55 |
| Equity ratio | End of the current fiscal period 41.9% / End of previous period 41.0% |
| Total assets | ¥68,811 million |
| Net assets | ¥28,818 million |
| Full-year earnings forecast | Net Sales ¥50,000 million (YoY +19.2%) / Operating profit ¥5,800 million (YoY +58.1%) / Ordinary income ¥5,500 million (YoY +53.1%) / Net income ¥3,800 million (YoY +41.1%) |
| Revision to Earnings Forecast | 2Q cumulative Net Sales Not disclosed → ¥24,500 million / Operating profit Not disclosed → ¥3,500 million / Ordinary income Not disclosed → ¥3,400 million / Net income Not disclosed → ¥2,300 million / Full year Net Sales Not disclosed → ¥50,000 million / Operating profit Not disclosed → ¥5,800 million / Ordinary income Not disclosed → ¥5,500 million / Net income Not disclosed → ¥3,800 million |
| Annual Dividend Forecast | ¥40 → ¥50（+25.0%） |
| Segment revenue | Photosensitive Materials Business ¥7,382 million (YoY +38.4%) / Chemical Products Business ¥4,704 million (YoY +24.0%) |
| Segment profit | Photosensitive Materials Business ¥1,052 million / Chemical Products Business ¥879 million (YoY +39.5%) |
| Depreciation and amortization | ¥1,268 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Reversal of deferred special account for asset compression ¥192 million, Subsidy income ¥252 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥3 million, Loss on reduction of fixed assets ¥445 million |
| Disclosure regarding the going concern assumption | Not applicable (no matters to report in the notes on the going concern assumption) |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 8,143,390 Shares |
| Treasury Shares at Period-End | 206,652 Shares |
| Factors Behind Changes in Business Performance | The increase in sales volume, primarily for materials used in advanced semiconductors, drove higher net sales and profit. In addition, a cost variance of ¥511 million included in inventories at the end of the previous fiscal year was recognized in cost of sales as the inventory was sold during the current period. Meanwhile, fuel and raw material prices remained high, contributing to higher costs. |
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.Sales volume increased, primarily for materials used in advanced semiconductors, and demand grew against the backdrop of expanded data center investment for generative AI. In addition, a cost variance of ¥511 million included in inventories at the end of the previous fiscal year was recognized in cost of sales as the inventory was sold during the current period.
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.