Komori
Earnings4979OAT Agrio Co.,Ltd.Materials and Chemicals

Financial Results 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, revenue increased 13.6% year on year and operating profit increased 28.8%. Ordinary profit and interim net income attributable to owners of the parent also increased. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
41Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
13.6
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales19,517Millions of yenYear on year +13.6%Progress 57.7%
Operating profit3,526Millions of yenYear on year +28.8%Progress 92.8%
Ordinary income3,533Millions of yenYear on year +35.0%Progress 95.5%
Net income attributable to owners of the parent2,361Millions of yenYear on year +33.9%Progress 98.0%

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¥233.95
Financial position at period-end
Total assets42,623Millions of yen
of which net assets 22,548 Millions of yenEquity ratio 50.0%vs. prior year-end -0.4pt

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+133
Investment-1,484
Financials+1,676
Net change+325

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 period5,150 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales33,820 Millions of yen (YoY +5.9%)
Operating profit3,800 Millions of yen (YoY +10.1%)
Ordinary income3,700 Millions of yen (YoY +3.3%)
Net income2,410 Millions of yen (YoY +3.5%)
Annual Dividend Forecast¥60 → ¥60(0.0%)
Factors Behind Changes in Business Performance

In the agrochemicals segment, sales of crop protection products and Green Products performed well. In the fertilizers and biostimulants segment, sales of fertilizers and biostimulant products increased, while the performance of overseas affiliates also remained solid.

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
Changes in the scope of consolidationNew Not disclosed / Excluded Not disclosed / Notes Material changes in the scope of consolidation during the interim period: None
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income 0 Millions of yen / Extraordinary loss 2 Millions of yen
Depreciation and amortization625 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End11,072,000 Shares
Treasury Shares at Period-End965,483 Shares
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 Sales19,517 Millions of yen (YoY +13.6%)
Operating profit3,526 Millions of yen (YoY +28.8%)
Ordinary income3,533 Millions of yen (YoY +35.0%)
Profit attributable to owners of the parent2,361 Millions of yen (YoY +33.9%)
Net income per share¥233.95
Equity ratioEnd of the current fiscal period 50 / End of previous period 50.4
Total assets42,623 Millions of yen
Net assets22,548 Millions of yen
Cash flows from operating activities133 Millions of yen
Cash flows from investing activities-1,484 Millions of yen
Cash flows from financing activities1,676 Millions of yen
Cash and cash equivalents at end of period5,150 Millions of yen
Full-year earnings forecastNet Sales 33,820 Millions of yen (YoY +5.9%) / Operating profit 3,800 Millions of yen (YoY +10.1%) / Ordinary income 3,700 Millions of yen (YoY +3.3%) / Net income 2,410 Millions of yen (YoY +3.5%)
Annual Dividend Forecast¥60 → ¥60(0.0%)
Depreciation and amortization625 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income 0 Millions of yen / Extraordinary loss 2 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
Changes in the scope of consolidationNew Not disclosed / Excluded Not disclosed / Notes Material changes in the scope of consolidation during the interim period: None
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End11,072,000 Shares
Treasury Shares at Period-End965,483 Shares
Factors Behind Changes in Business PerformanceIn the agrochemicals segment, sales of crop protection products and Green Products performed well. In the fertilizers and biostimulants segment, sales of fertilizers and biostimulant products increased, while the performance of overseas affiliates also remained solid.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss

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 the agrochemicals segment, sales of crop protection products performed well in Japan and overseas, while Green Products also increased sales. In the fertilizers and biostimulants segment, domestic sales of fertilizers and biostimulant products increased, and the performance of overseas affiliates also remained solid.

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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 for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | OAT Agrio Co.,Ltd. (4979) timely disclosure | Komori