Worth reading
33Immaterial
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
4
%Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026ConsolidatedIFRSNet Sales27,182¥ millionYear on year +4.0%Progress 22.1%
Operating profit8,588¥ millionYear on year +7.5%Progress 22.3%
Ordinary income8,705¥ millionYear on year +12.9%Progress 22.6%
Net income attributable to owners of the parent6,241¥ millionYear on year +12.1%Progress 22.7%
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¥37.25
Financial position at period-end
Total assets177,090¥ million
of which net assets 111,430 ¥ millionEquity ratio 62.9%vs. prior year-end -3.3pt
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 and cash equivalents at end of period¥15,189 million
Segment revenueOptical Materials Components ¥10,329 million (YoY -13.4%), Electronic Materials Components ¥17,080 million (YoY +18.7%)
Segment profitOptical Materials Components ¥2,713 million (YoY -18.5%), Electronic Materials Components ¥5,561 million (YoY +21.7%)
Regional salesCurrent fiscal year ¥13,053 million, ¥6,699 million, ¥1,582 million, ¥3,432 million, ¥2,414 million / Prior-year period ¥13,505 million, ¥6,429 million, ¥1,804 million, ¥2,335 million, ¥2,065 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥123,000 million (YoY +8.1%)
Operating profit¥38,500 million (YoY +1.1%)
Ordinary income¥38,500 million (YoY +0.3%)
Net income¥27,500 million (YoY -1.8%)
Revision to Earnings ForecastNet Sales ¥123,000 million → ¥123,000 million（0.0%） / Operating profit ¥38,500 million → ¥38,500 million（0.0%） / Ordinary income ¥38,500 million → ¥38,500 million（0.0%） / Net income ¥27,500 million → ¥27,500 million（0.0%）
Annual Dividend Forecast¥58 → ¥64（+10.3%）
Factors Behind Changes in Business Performance
For anti-reflection films, customer sales volumes declined due to the backlash from replacement demand for notebook PCs and intensifying competition in the Chinese automotive market. This was offset by the weaker yen, increased shipment volumes of products for optical transceivers used in data centers, and higher production volumes for models adopting products for high-end smartphones.
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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Depreciation and amortization¥2,061 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Analysts and institutional investors
Issued Shares at Period-End174,741,400
Treasury Shares at Period-End7,208,459
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥27,182 million (YoY +4.0%) |
| Operating profit | ¥8,588 million (YoY +7.5%) |
| Ordinary income | ¥8,705 million (YoY +12.9%) |
| Profit attributable to owners of the parent | ¥6,241 million (YoY +12.1%) |
| Net income per share | ¥37.25 |
| Equity ratio | End of the current fiscal period 62.9 / End of previous period 66.2 |
| Total assets | ¥177,090 million |
| Net assets | ¥111,430 million |
| Cash and cash equivalents at end of period | ¥15,189 million |
| Full-year earnings forecast | Net Sales ¥123,000 million (YoY +8.1%) / Operating profit ¥38,500 million (YoY +1.1%) / Ordinary income ¥38,500 million (YoY +0.3%) / Net income ¥27,500 million (YoY -1.8%) |
| Revision to Earnings Forecast | Net Sales ¥123,000 million → ¥123,000 million（0.0%） / Operating profit ¥38,500 million → ¥38,500 million（0.0%） / Ordinary income ¥38,500 million → ¥38,500 million（0.0%） / Net income ¥27,500 million → ¥27,500 million（0.0%） |
| Annual Dividend Forecast | ¥58 → ¥64（+10.3%） |
| Segment revenue | Optical Materials Components ¥10,329 million (YoY -13.4%), Electronic Materials Components ¥17,080 million (YoY +18.7%) |
| Segment profit | Optical Materials Components ¥2,713 million (YoY -18.5%), Electronic Materials Components ¥5,561 million (YoY +21.7%) |
| Regional sales | Current fiscal year ¥13,053 million, ¥6,699 million, ¥1,582 million, ¥3,432 million, ¥2,414 million / Prior-year period ¥13,505 million, ¥6,429 million, ¥1,804 million, ¥2,335 million, ¥2,065 million |
| Depreciation and amortization | ¥2,061 million |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 / Excluded 0 / Company name None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Analysts and institutional investors |
| Issued Shares at Period-End | 174,741,400 |
| Treasury Shares at Period-End | 7,208,459 |
| Factors Behind Changes in Business Performance | For anti-reflection films, customer sales volumes declined due to the backlash from replacement demand for notebook PCs and intensifying competition in the Chinese automotive market. This was offset by the weaker yen, increased shipment volumes of products for optical transceivers used in data centers, and higher production volumes for models adopting products for high-end smartphones. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesPayout ratioShareholder Return PolicyOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.For anti-reflection films, customer sales volumes declined due to the backlash from replacement demand for notebook PCs and intensifying competition in the Chinese automotive market. This was offset by the weaker yen, increased shipment volumes of products for optical transceivers used in data centers, and higher production volumes for models adopting products for high-end smartphones, which boosted results.
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.