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Earnings4996KUMIAI CHEMICAL INDUSTRY CO.,LTD.Materials and Chemicals

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending October 2026, net sales increased 7.0% year on year and operating profit increased 10.8%. Ordinary profit and interim net income attributable to owners of the parent also increased substantially, while the full-year earnings forecast and annual dividend forecast remained unchanged.

Worth reading
49Recurring
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
10.8
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 November 2025 to 30 April 2026ConsolidatedJapanese GAAP
Net Sales102,919¥ millionYear on year +7.0%Progress 63.5%
Operating profit10,464¥ millionYear on year +10.8%Progress 145.3%
Ordinary income13,763¥ millionYear on year +66.0%Progress 126.3%
Net income attributable to owners of the parent8,748¥ millionYear on year +39.4%

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¥72.63
Financial position at period-end
Total assets259,068¥ million
of which net assets 160,492 ¥ millionEquity ratio 59.5%vs. prior year-end +1.3pt

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.

Segment revenueAgrochemicals and Agricultural-Related Business ¥83,646 million (YoY +6.6%), Chemical Products Business ¥14,525 million (YoY +16.2%), Other ¥4,748 million (YoY -9.5%)
Segment profitAgrochemicals and Agricultural-Related Business ¥9,893 million (YoY +8.7%), Chemical Products Business ¥1,136 million (YoY +38.2%), Other ¥581 million (YoY +8.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥162,000 million (YoY -5.0%)
Operating profit¥7,200 million (YoY -31.9%)
Ordinary income¥10,900 million (YoY -18.4%)
Profit attributable to owners of the parent¥6,400 million (YoY +46.1%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥24 → ¥24(0.0%)
Factors Behind Changes in Business Performance

Net sales increased in the Agrochemicals and Agricultural-Related Business and the Chemicals Business, while the Other Business declined. In the Chemicals Business, strong demand for electronic materials for generative AI servers and advance shipments contributed to the increase. In the Agrochemicals and Agricultural-Related Business, strong domestic sales and increased shipments to the United States contributed. Ordinary profit benefited from higher equity in earnings of affiliates accounted for using the equity method and a shift from foreign exchange losses in the previous year to foreign exchange gains.

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 consolidationNone (no additions or exclusions)
Impairment loss¥514 million (Chemicals Business, chlorination business of イハラニッケイ化学工業)
Breakdown of extraordinary income (loss)Extraordinary income Gain on disposal of fixed assets ¥8 million, Gain on sale of investment securities ¥1 million, Subsidy Income ¥244 million, Insurance proceeds received ¥0 million / Extraordinary loss Losses on disposal of fixed assets ¥37 million, Loss on reduction of fixed assets ¥244 million, Impairment Losses ¥514 million, Restructuring Costs ¥907 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End133,184,612
Treasury Shares at Period-End12,712,743
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 November 2025 to 30 April 2026
Net Sales¥102,919 million (YoY +7.0%)
Operating profit¥10,464 million (YoY +10.8%)
Ordinary income¥13,763 million (YoY +66.0%)
Profit attributable to owners of the parent¥8,748 million (YoY +39.4%)
Net income per share¥72.63
Equity ratioEnd of the current fiscal period 59.5 / End of previous period 58.2
Total assets¥259,068 million
Net assets¥160,492 million
Full-year earnings forecastNet Sales ¥162,000 million (YoY -5.0%) / Operating profit ¥7,200 million (YoY -31.9%) / Ordinary income ¥10,900 million (YoY -18.4%) / Profit attributable to owners of the parent ¥6,400 million (YoY +46.1%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥24 → ¥24(0.0%)
Segment revenueAgrochemicals and Agricultural-Related Business ¥83,646 million (YoY +6.6%), Chemical Products Business ¥14,525 million (YoY +16.2%), Other ¥4,748 million (YoY -9.5%)
Segment profitAgrochemicals and Agricultural-Related Business ¥9,893 million (YoY +8.7%), Chemical Products Business ¥1,136 million (YoY +38.2%), Other ¥581 million (YoY +8.7%)
Impairment loss¥514 million (Chemicals Business, chlorination business of イハラニッケイ化学工業)
Breakdown of extraordinary income (loss)Extraordinary income Gain on disposal of fixed assets ¥8 million, Gain on sale of investment securities ¥1 million, Subsidy Income ¥244 million, Insurance proceeds received ¥0 million / Extraordinary loss Losses on disposal of fixed assets ¥37 million, Loss on reduction of fixed assets ¥244 million, Impairment Losses ¥514 million, Restructuring Costs ¥907 million
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 consolidationNone (no additions or exclusions)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End133,184,612
Treasury Shares at Period-End12,712,743
Factors Behind Changes in Business PerformanceNet sales increased in the Agrochemicals and Agricultural-Related Business and the Chemicals Business, while the Other Business declined. In the Chemicals Business, strong demand for electronic materials for generative AI servers and advance shipments contributed to the increase. In the Agrochemicals and Agricultural-Related Business, strong domestic sales and increased shipments to the United States contributed. Ordinary profit benefited from higher equity in earnings of affiliates accounted for using the equity method and a shift from foreign exchange losses in the previous year to foreign exchange gains.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogDepreciation and amortizationMaterial 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.

Revenue increased as net sales grew in the Agrochemicals and Agricultural-Related Business and the Chemicals Business. Ordinary profit increased due to higher equity in earnings of affiliates accounted for using the equity method and a shift from foreign exchange losses in the previous year to foreign exchange gains. Interim net income attributable to owners of the parent increased on the substantial rise in ordinary profit, despite impairment losses and restructuring expenses.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 [Japanese GAAP] (Consolidated) | KUMIAI CHEMICAL INDUSTRY CO.,LTD. (4996) timely disclosure | Komori