Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (individual)Japanese GAAPThe 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Higher sales of materials for advanced photoresists and high-purity solvents, the impact of increased production in the previous fiscal year, and an inventory valuation gain of ¥1,146 million resulting from higher raw material and fuel prices contributed to higher profit. Meanwhile, raw material and fuel prices remained high, contributing to higher costs.
There are no applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (individual) |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥24,844 million (YoY +28.4%) |
| Operating profit | ¥3,863 million (YoY +312.3%) |
| Ordinary income | ¥3,712 million (YoY +346.6%) |
| Profit attributable to owners of the parent | ¥2,535 million (YoY +344.8%) |
| Net income per share | ¥319.47 |
| Equity ratio | End of the current fiscal period 43.5 / End of previous period 41 |
| Total assets | ¥68,995 million |
| Net assets | ¥30,024 million |
| Cash flows from operating activities | ¥5,420 million |
| Cash flows from investing activities | ¥-1,316 million |
| Cash flows from financing activities | ¥-3,647 million |
| Cash and cash equivalents at end of period | ¥4,118 million |
| Full-year earnings forecast | Net Sales ¥51,000 million (YoY +21.6%) / Operating profit ¥6,500 million (YoY +77.2%) / Ordinary income ¥6,200 million (YoY +72.6%) / Net income ¥4,700 million (YoY +74.6%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥51,000 million / Operating profit ¥5,000 million → ¥6,500 million（+30.0%） / Ordinary income Not disclosed → ¥6,200 million / Net income Not disclosed → ¥4,700 million |
| Annual Dividend Forecast | ¥40 → ¥60（+50.0%） |
| Segment revenue | Photosensitive Materials Business ¥15,668 million (YoY +33.2%) / Chemical Products Business ¥9,175 million (YoY +20.9%) |
| Segment profit | Photosensitive Materials Business ¥2,178 million / Chemical Products Business ¥1,684 million (YoY +35.6%) |
| Depreciation and amortization | ¥2,555 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of fixed assets ¥0 million, Reversal of deferred special account for asset compression ¥192 million, Subsidy Income ¥252 million / Extraordinary loss Loss on disposal of fixed assets ¥14 million, Loss on reduction of non-current assets ¥445 million |
| Disclosure regarding the going concern assumption | There are no applicable matters. |
| 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 | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 8,143,390 shares |
| Treasury Shares at Period-End | 206,660 shares |
| Factors Behind Changes in Business Performance | Higher sales of materials for advanced photoresists and high-purity solvents, the impact of increased production in the previous fiscal year, and an inventory valuation gain of ¥1,146 million resulting from higher raw material and fuel prices contributed to higher profit. Meanwhile, raw material and fuel prices remained high, contributing to higher costs. |
Items this document does not state (8)
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.Semiconductor demand increased against a backdrop of expanded data center investment for generative AI, driving higher sales of materials for advanced photoresists and high-purity solvents. In addition, an inventory valuation gain of ¥1,146 million resulting from the impact of increased production in the previous fiscal year and higher raw material and fuel prices contributed to higher profit.