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Results5201AGC Inc.Construction and Materials

Summary of Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [IFRS]

Revenue for the cumulative third quarter period increased 10.0% year on year, while operating profit decreased 2.1% and profit for the quarter attributable to owners of the parent decreased 15.4%. The full-year earnings forecast was revised, but the figures before and after the revision were not disclosed, and the annual dividend forecast was left unchanged at ¥210.

Worth reading
43Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
10
% (year-on-year change in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026ConsolidatedIFRS
Net Sales1,662,608¥ millionYear on year +10.0%Progress 75.6%
Operating profit92,888¥ millionYear on year -2.1%Progress 77.4%
Ordinary income70,362¥ millionYear on year -3.9%
Net income attributable to owners of the parent33,425¥ millionYear on year -15.4%

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¥157.59
Financial position at period-end
Total assets2,943,123¥ million
of which net assets 1,701,658 ¥ millionEquity ratio 50.2%vs. prior year-end -0.1pt

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 inflows and outflows
Operating+150,056
Investment-120,777
Financials-32,490
Net change-3,211

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥92,790 million
Segment revenueArchitectural Glass ¥336,084 million, Automotive ¥417,435 million, Electronics ¥268,984 million, Chemicals ¥514,476 million, Life Science ¥98,030 million
Segment profitArchitectural Glass ¥9,440 million, Automotive ¥15,413 million, Electronics ¥33,934 million, Chemicals ¥43,746 million, Life Science ¥-12,635 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,200,000 million (YoY +6.9%)
Operating profit¥120,000 million (YoY -5.9%)
Pretax profit¥82,000 million (YoY -34.3%)
Net income for the current fiscal year¥49,000 million (YoY -38.3%)
Profit attributable to owners of the parent¥40,000 million (YoY -42.2%)
Revision to Earnings ForecastNot disclosed → Net Sales 2,200,000 / Operating profit 120,000 / Pretax profit 82,000 / Net income for the current fiscal year 49,000 / Profit attributable to owners of the parent 40,000
Annual Dividend Forecast¥210 → ¥210(0.0%)
Factors Behind Changes in Business Performance

The summary of financial results does not explain the factors behind the changes and states: “For an overview of operating results and other matters for the cumulative consolidated period through the third quarter under review, please refer to the ‘Materials for the Third-Quarter Earnings Briefing for the Fiscal Year Ending December 2026’ released today.”

Disclosure regarding the going concern assumption

None (the notes on going concern state that there are no applicable matters)

Change in accounting policy
基準改正に伴う変更 Yes (application of the amendments to IFRS 7 and IFRS 9)それ以外の変更 No見積りの変更 No修正再表示 Not disclosed
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsNone
Impairment lossAmount ¥1,128 million / Subject assets Not disclosed / Related disclosure Includes an impairment loss of ¥5,026 million in business structure improvement expenses
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥1,824 million, Item Gain on Sale of Shares in Affiliates / Amount ¥10,946 million, Item Other / Amount ¥2,767 million / Other expenses equivalent to extraordinary loss Item Foreign-exchange losses / Amount ¥405 million, Item Loss on disposal of fixed assets / Amount ¥2,629 million, Item Loss on sale of non-current assets / Amount ¥10,477 million, Item Impairment Losses / Amount ¥1,128 million, Item Business-structure improvement expenses / Amount ¥16,284 million, Item Other / Amount ¥1,282 million
Depreciation and amortization¥147,449 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Presentation for institutional investors and analysts
Issued Shares at Period-End217,434,681 Shares
Treasury Shares at Period-End5,008,436 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 September 2026
Net Sales¥1,662,608 million (YoY +10.0%)
Operating profit¥92,888 million (YoY -2.1%)
Ordinary income¥70,362 million (YoY -3.9%)
Profit attributable to owners of the parent¥33,425 million (YoY -15.4%)
Net income per share¥157.59
Equity ratioEnd of the current fiscal period 50.2 / End of previous period 50.3
Total assets¥2,943,123 million
Net assets¥1,701,658 million
Cash flows from operating activities¥150,056 million
Cash flows from investing activities¥-120,777 million
Cash flows from financing activities¥-32,490 million
Cash and cash equivalents at end of period¥92,790 million
Full-year earnings forecastNet Sales ¥2,200,000 million (YoY +6.9%) / Operating profit ¥120,000 million (YoY -5.9%) / Pretax profit ¥82,000 million (YoY -34.3%) / Net income for the current fiscal year ¥49,000 million (YoY -38.3%) / Profit attributable to owners of the parent ¥40,000 million (YoY -42.2%)
Revision to Earnings ForecastNot disclosed → Net Sales 2,200,000 / Operating profit 120,000 / Pretax profit 82,000 / Net income for the current fiscal year 49,000 / Profit attributable to owners of the parent 40,000
Annual Dividend Forecast¥210 → ¥210(0.0%)
Segment revenueArchitectural Glass ¥336,084 million, Automotive ¥417,435 million, Electronics ¥268,984 million, Chemicals ¥514,476 million, Life Science ¥98,030 million
Segment profitArchitectural Glass ¥9,440 million, Automotive ¥15,413 million, Electronics ¥33,934 million, Chemicals ¥43,746 million, Life Science ¥-12,635 million
Depreciation and amortization¥147,449 million
Impairment lossAmount ¥1,128 million / Subject assets Not disclosed / Related disclosure Includes an impairment loss of ¥5,026 million in business structure improvement expenses
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥1,824 million, Item Gain on Sale of Shares in Affiliates / Amount ¥10,946 million, Item Other / Amount ¥2,767 million / Other expenses equivalent to extraordinary loss Item Foreign-exchange losses / Amount ¥405 million, Item Loss on disposal of fixed assets / Amount ¥2,629 million, Item Loss on sale of non-current assets / Amount ¥10,477 million, Item Impairment Losses / Amount ¥1,128 million, Item Business-structure improvement expenses / Amount ¥16,284 million, Item Other / Amount ¥1,282 million
Disclosure regarding the going concern assumptionNone (the notes on going concern state that there are no applicable matters)
Change in accounting policyChanges due to revisions to standards Yes (application of the amendments to IFRS 7 and IFRS 9) / Other changes No / Change in accounting estimate No / Restatement Not disclosed
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsNone
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Presentation for institutional investors and analysts
Issued Shares at Period-End217,434,681 Shares
Treasury Shares at Period-End5,008,436 Shares
Factors Behind Changes in Business PerformanceThe summary of financial results does not explain the factors behind the changes and states: “For an overview of operating results and other matters for the cumulative consolidated period through the third quarter under review, please refer to the ‘Materials for the Third-Quarter Earnings Briefing for the Fiscal Year Ending December 2026’ released today.”
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog

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 summary of financial results does not explain the factors behind the changes in performance and states that readers should refer to the materials for the briefing on third-quarter results for the fiscal year ending December 2026.

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Summary of Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [IFRS] | AGC Inc. (5201) timely disclosure | Komori