Komori
Earnings4973JAPAN PURE CHEMICAL CO.,LTD.Materials and Chemicals

Summary of Financial Results for the Second Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-Consolidated)

Although revenue increased substantially during the interim period, operating profit and ordinary profit declined. Interim net profit increased due to extraordinary income, including gains on the sale of investment securities.

Worth reading
46Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
57.6
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026Non-consolidated (standalone)Japanese GAAP
Net Sales11,878¥ millionYear on year +57.6%Progress 49.5%
Operating profit53¥ millionYear on year -80.5%Progress 8.7%
Ordinary income169¥ millionYear on year -55.1%Progress 21.1%
Net income attributable to owners of the parent694¥ millionYear on year +11.3%Progress 32.0%

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¥119.60
Financial position at period-end
Total assets25,857¥ million
of which net assets 20,957 ¥ millionEquity ratio 80.7%vs. prior year-end -2.0pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥24,000 million (YoY +32.8%)
Operating profit¥610 million (YoY +5.8%)
Ordinary income¥800 million (YoY +3.1%)
Net income¥2,170 million (YoY +20.3%)
Annual Dividend Forecast¥200 → ¥230(+15.0%)
Shareholder Return PolicyPolicy of maintaining a dividend on equity (DOE) of at least 5%
Factors Behind Changes in Business Performance

Demand for high-end products performed strongly, exceeding expectations, while demand for automotive, industrial equipment, and AI servers also remained firm. Demand in the low-price segment declined and there were supply constraints.

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
Material subsequent eventsNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 770,224 Thousands of yen, Gain on reversal of subscription rights to shares 1,553 Thousands of yen / Extraordinary loss Loss on disposal of non-current assets 0 Thousands of yen
Depreciation and amortization41,523 Thousands of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End6,067,200 shares
Treasury Shares at Period-End248,021 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026–30 September 2026
Net Sales¥11,878 million (YoY +57.6%)
Operating profit¥53 million (YoY -80.5%)
Ordinary income¥169 million (YoY -55.1%)
Profit attributable to owners of the parent¥694 million (YoY +11.3%)
Net income per share¥119.60
Equity ratioEnd of the current fiscal period 80.7 / End of previous period 82.7
Total assets¥25,857 million
Net assets¥20,957 million
Full-year earnings forecastNet Sales ¥24,000 million (YoY +32.8%) / Operating profit ¥610 million (YoY +5.8%) / Ordinary income ¥800 million (YoY +3.1%) / Net income ¥2,170 million (YoY +20.3%)
Annual Dividend Forecast¥200 → ¥230(+15.0%)
Shareholder Return PolicyPolicy of maintaining a dividend on equity (DOE) of at least 5%
Depreciation and amortization41,523 Thousands of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 770,224 Thousands of yen, Gain on reversal of subscription rights to shares 1,553 Thousands of yen / Extraordinary loss Loss on disposal of non-current assets 0 Thousands 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
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End6,067,200 shares
Treasury Shares at Period-End248,021 treasury shares
Factors Behind Changes in Business PerformanceDemand for high-end products performed strongly, exceeding expectations, while demand for automotive, industrial equipment, and AI servers also remained firm. Demand in the low-price segment declined and there were supply constraints.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioSegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges 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.

Demand for high-end products, AI servers, and automotive and industrial equipment was strong, while demand in the low-price segment declined and there were supply constraints. The interim income statement includes extraordinary income, including a gain on the sale of investment securities of ¥770.224 million.

How to read this page

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Summary of Financial Results for the Second Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-Consolidated) | JAPAN PURE CHEMICAL CO.,LTD. (4973) timely disclosure | Komori