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Results4990Showa Chemical Industry Co.,Ltd.Materials and Chemicals

Summary of Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP)

For the interim period, net sales increased 2.9% year on year, while operating income fell 4.1%, and ordinary income and interim net income attributable to owners of the parent also decreased. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
42Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
2.9
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales4,986Millions of yenYear on year +2.9%Progress 52.5%
Operating profit265Millions of yenYear on year -4.1%Progress 82.8%
Ordinary income393Millions of yenYear on year -17.6%Progress 66.6%
Net income attributable to owners of the parent294Millions of yenYear on year -12.3%Progress 66.8%

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¥27.64
Financial position at period-end
Total assets15,115Millions of yen
of which net assets 9,958 Millions of yenEquity ratio 65.9%vs. prior year-end +1.5pt

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 Sales9,500 Millions of yen (YoY +2.4%)
Operating profit320 Millions of yen (YoY -28.3%)
Ordinary income590 Millions of yen (YoY -26.4%)
Net income440 Millions of yen (YoY -29.6%)
Annual Dividend Forecast10 Yen → 6 Yen(-40.0%)
Factors Behind Changes in Business Performance

Net sales increased due to the effects of price revisions in overseas and domestic markets, among other factors, but ordinary income and interim net income attributable to owners of the parent decreased due to increases in raw material prices that exceeded the effects of the price revisions, a decrease in equity-method investment gains, and the recognition of foreign exchange losses.

Disclosure regarding the going concern assumption

No applicable items. “Notes on going concern assumptions: No applicable items.”

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of property, plant and equipment 1,363 Thousands of yen, Gain on Sale of Investment Securities 50,695 Thousands of yen / Extraordinary loss Loss on disposal of fixed assets 17,995 Thousands of yen, Valuation loss on investment securities 26 Thousands of yen
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End11,979,000 Shares
Treasury Shares at Period-End1,328,405 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales4,986 Millions of yen (YoY +2.9%)
Operating profit265 Millions of yen (YoY -4.1%)
Ordinary income393 Millions of yen (YoY -17.6%)
Profit attributable to owners of the parent294 Millions of yen (YoY -12.3%)
Net income per share¥27.64
Equity ratioEnd of the current fiscal period 65.9% / End of previous period 64.4%
Total assets15,115 Millions of yen
Net assets9,958 Millions of yen
Full-year earnings forecastNet Sales 9,500 Millions of yen (YoY +2.4%) / Operating profit 320 Millions of yen (YoY -28.3%) / Ordinary income 590 Millions of yen (YoY -26.4%) / Net income 440 Millions of yen (YoY -29.6%)
Annual Dividend Forecast10 Yen → 6 Yen(-40.0%)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of property, plant and equipment 1,363 Thousands of yen, Gain on Sale of Investment Securities 50,695 Thousands of yen / Extraordinary loss Loss on disposal of fixed assets 17,995 Thousands of yen, Valuation loss on investment securities 26 Thousands of yen
Disclosure regarding the going concern assumptionNo applicable items. “Notes on going concern assumptions: No applicable items.”
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End11,979,000 Shares
Treasury Shares at Period-End1,328,405 Shares
Factors Behind Changes in Business PerformanceNet sales increased due to the effects of price revisions in overseas and domestic markets, among other factors, but ordinary income and interim net income attributable to owners of the parent decreased due to increases in raw material prices that exceeded the effects of the price revisions, a decrease in equity-method investment gains, and the recognition of foreign exchange losses.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment lossMaterial 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.

Net sales increased due to the effects of price revisions in overseas and domestic markets, among other factors, but profit decreased due to increases in raw material prices that exceeded the effects of the price revisions, a decrease in equity-method investment gains, and the recognition of foreign exchange losses, among other factors.

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.
Summary of Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 (Japanese GAAP) | Showa Chemical Industry Co.,Ltd. (4990) timely disclosure | Komori