Komori
Earnings5015BP Castrol K.K.Energy Resources

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

In the 2026 interim period, revenue increased 7.6% year on year and operating profit increased 55.1%, resulting in higher revenue and profit. Based on its interim results, the company has revised its full-year earnings forecast and full-year dividend forecast.

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
55.1
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales7,667¥ millionYear on year +7.6%Progress 41.8%
Operating profit1,114¥ millionYear on year +55.1%Progress 66.9%
Ordinary income1,147¥ millionYear on year +47.5%Progress 66.3%
Net income attributable to owners of the parent772¥ millionYear on year +62.4%Progress 67.6%

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¥33.63
Financial position at period-end
Total assets14,072¥ million
of which net assets 10,245 ¥ millionEquity ratio 72.8%vs. prior year-end -4.8pt

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¥18,328 million (YoY +24.8%)
Operating profit¥1,666 million (YoY +6.7%)
Ordinary income¥1,730 million (YoY +5.4%)
Net income¥1,142 million (YoY +8.7%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥18,328 million / Operating profit Not disclosed → ¥1,666 million / Ordinary income Not disclosed → ¥1,730 million / Net income Not disclosed → ¥1,142 million
Annual Dividend Forecast¥46 → ¥50(+8.7%)
Factors Behind Changes in Business Performance

Amid continued upward pressure on costs due to raw material expenses, logistics costs and foreign exchange movements, the company absorbed part of the impact of higher costs by continuously strengthening cost management and advancing the optimization of selling prices. Sales of high-value-added products and exclusive products remained solid, while the company sought to expand sales opportunities by maintaining and strengthening its customer base and utilizing digital channels.

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
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss — (none recorded)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End22,975,189
Treasury Shares at Period-End17,475
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–30 June 2026
Net Sales¥7,667 million (YoY +7.6%)
Operating profit¥1,114 million (YoY +55.1%)
Ordinary income¥1,147 million (YoY +47.5%)
Profit attributable to owners of the parent¥772 million (YoY +62.4%)
Net income per share¥33.63
Equity ratioEnd of the current fiscal period 72.8% / End of previous period 77.6%
Total assets¥14,072 million
Net assets¥10,245 million
Full-year earnings forecastNet Sales ¥18,328 million (YoY +24.8%) / Operating profit ¥1,666 million (YoY +6.7%) / Ordinary income ¥1,730 million (YoY +5.4%) / Net income ¥1,142 million (YoY +8.7%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥18,328 million / Operating profit Not disclosed → ¥1,666 million / Ordinary income Not disclosed → ¥1,730 million / Net income Not disclosed → ¥1,142 million
Annual Dividend Forecast¥46 → ¥50(+8.7%)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss — (none recorded)
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
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End22,975,189
Treasury Shares at Period-End17,475
Factors Behind Changes in Business PerformanceAmid continued upward pressure on costs due to raw material expenses, logistics costs and foreign exchange movements, the company absorbed part of the impact of higher costs by continuously strengthening cost management and advancing the optimization of selling prices. Sales of high-value-added products and exclusive products remained solid, while the company sought to expand sales opportunities by maintaining and strengthening its customer base and utilizing digital channels.
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 periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment lossChanges in the scope of consolidationMaterial 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.

The company strengthened cost management and advanced the optimization of selling prices in response to rising costs driven by raw material expenses, logistics costs and foreign exchange movements. It also worked to increase sales of high-value-added products and exclusive products, maintain and strengthen its customer base, and utilize digital channels.

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.
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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] (Non-consolidated) | BP Castrol K.K. (5015) timely disclosure | Komori