Results for this period
Third quarter1 January 2026–30 September 2026Non-consolidated (individual)Japanese GAAPThe 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.
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.
Strengthening cost management and pursuing appropriate sales pricing in response to cost increases caused by raw material prices and foreign exchange movements, strengthening sales of high-value-added products and exclusive products, maintaining and strengthening the customer base, and using digital channels.
There are no applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (individual) |
| Period Covered | 1 January 2026–30 September 2026 |
| Net Sales | ¥12,726 million (YoY +19.3%) |
| Operating profit | ¥1,514 million (YoY +33.4%) |
| Ordinary income | ¥1,597 million (YoY +31.8%) |
| Profit attributable to owners of the parent | ¥1,074 million (YoY +41.6%) |
| Net income per share | ¥46.79 |
| Equity ratio | End of the current fiscal period 73 / End of previous period 77.6 |
| Total assets | ¥13,578 million |
| Net assets | ¥9,907 million |
| 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 Forecast | No change |
| Annual Dividend Forecast | 46 Yen → 50 Yen（+8.7%） |
| Depreciation and amortization | ¥91,731 thousand |
| Breakdown of extraordinary income (loss) | Current fiscal year No extraordinary gains or losses / Same quarter of the previous year Special retirement payments ¥47,901 thousand |
| Disclosure regarding the going concern assumption | There are no applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | On 30 October 2026 (UK time), the parent company, BP p.l.c., sold a 65% stake in the Castrol business to investment firm Stonepeak, resulting in a change in the company's parent company. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 22,975,189 shares |
| Treasury Shares at Period-End | 17,475 shares |
| Factors Behind Changes in Business Performance | Strengthening cost management and pursuing appropriate sales pricing in response to cost increases caused by raw material prices and foreign exchange movements, strengthening sales of high-value-added products and exclusive products, maintaining and strengthening the customer base, and using digital channels. |
Items this document does not state (13)
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 response to cost increases caused by raw material prices and foreign exchange movements, the company strengthened cost management and pursued appropriate sales pricing, while also strengthening sales of high-value-added products and exclusive products, maintaining and strengthening its customer base, and using digital channels.