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Earnings presentation5310TOYO TANSO CO.,LTD.Construction and Materials

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026

For the cumulative third-quarter period of the fiscal year ending December 2026, revenue increased 3.0% year on year, while operating profit declined 27.5% and net income declined 29.8%. Although the decline in contribution margin in the first half and unrealized inventory gains pushed down profit, results recovered significantly in the third quarter.

Worth reading
48Recurring
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
1488
¥ million (year-on-year decrease in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Earnings presentationFiscal year ending December 2026: third quarter8 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥35,133 million+3.0%
Operating profit¥3,932 million-27.5%
Ordinary income¥4,290 million-28.7%
Net income¥3,181 million-29.8%
Operating profit margin11.2 %
Results for the three months of the current quarter
Sales by Product and Business Area
Special graphite products6,039
General carbon products (carbon for machinery)1,074
General carbon products (carbon for electrical applications)1,119
Composite materials and other products4,148
Products380
Full-year earnings forecast
Net Sales
¥49,000 million
Operating profit
¥6,200 million
Ordinary income
¥6,000 million
Net income
¥5,000 million
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Reduction in fixed costs10.2 Hundreds of millions of yen
  • Foreign exchange impact4.2 Hundreds of millions of yen
  • Raw material and fuel price changes0.9 Hundreds of millions of yen
  • Decrease in contribution margin6 Hundreds of millions of yen
  • Increase in depreciation and amortization2.9 Hundreds of millions of yen
  • Inventory-related factors19.3 Hundreds of millions of yen
  • Other0.2 Hundreds of millions of yen
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • Exchange rate (US dollar)¥158.5 /$
  • Exchange rate (euro)¥184.1 /€
  • Exchange rate (Chinese yuan)23.2 Yen/Chinese yuan
New initiatives
  • Joint hosting with JAEA of INGSM-26, an international expert conference on nuclear graphite
  • International technical exchange and network strengthening in the fields of nuclear graphite and HTGRs
Key KPIsA metric the company considers important as a management benchmark.
  • ROE5.1 %
    Year on year against the same period last year-0.6%
  • Benchmark payout ratio40 %
Segment results
  • Special graphite products
    Net Sales16,672
  • General carbon products (carbon for machinery)
    Net Sales3,206
  • General carbon products (carbon for electrical applications)
    Net Sales3,368
  • Composite materials and other products
    Net Sales10,978
  • Products
    Net Sales907
Medium-term management plan targets
  • Target fiscal year2,030 Hundreds of millions of yen
    Net Sales740 Hundreds of millions of yen
    Operating profit180 Hundreds of millions of yen
Annual Dividend
¥145 per share
Payout ratio
Benchmark payout ratio40 %
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period CoveredFiscal year ending December 2026: third quarter
Net Sales¥35,133 million (YoY +3.0%)
Operating profit¥3,932 million (YoY -27.5%)
Ordinary income¥4,290 million (YoY -28.7%)
Net income¥3,181 million (YoY -29.8%)
Operating profit margin11.2 %
Results for the three months of the current quarterSales by Product and Business Area Special graphite products 6,039 / General carbon products (carbon for machinery) 1,074 / General carbon products (carbon for electrical applications) 1,119 / Composite materials and other products 4,148 / Products 380
Full-year earnings forecastNet Sales ¥49,000 million / Operating profit ¥6,200 million / Ordinary income ¥6,000 million / Net income ¥5,000 million
Segment resultsCategory Special graphite products / Net Sales ¥16,672 million / yoy_pct ¥10.6 million, Category General carbon products (carbon for machinery) / Net Sales ¥3,206 million / yoy_pct ¥6.8 million, Category General carbon products (carbon for electrical applications) / Net Sales ¥3,368 million / yoy_pct ¥4.9 million, Category Composite materials and other products / Net Sales ¥10,978 million / yoy_pct ¥-5 million, Category Products / Net Sales ¥907 million / yoy_pct ¥-28 million
Breakdown of Factors Affecting the ChangeFactors Reduction in fixed costs / Amount 10.2 Hundreds of millions of yen, Factors Foreign exchange impact / Amount 4.2 Hundreds of millions of yen, Factors Raw material and fuel price changes / Amount 0.9 Hundreds of millions of yen, Factors Decrease in contribution margin / Amount 6 Hundreds of millions of yen, Factors Increase in depreciation and amortization / Amount 2.9 Hundreds of millions of yen, Factors Inventory-related factors / Amount 19.3 Hundreds of millions of yen, Factors Other / Amount 0.2 Hundreds of millions of yen
Key KPIsIndicator name ROE / Value 5.1 % / Year on year against the same period last year -0.6 %, Indicator name Benchmark payout ratio / Value 40 % / Year on year against the same period last year Not disclosed
Assumptions Underlying the Business OutlookItem Exchange rate (US dollar) / Value ¥158.5 /$, Item Exchange rate (euro) / Value ¥184.1 /€, Item Exchange rate (Chinese yuan) / Value 23.2 Yen/Chinese yuan
Medium-term management plan targetsTarget fiscal year 2,030 Hundreds of millions of yen / Net Sales 740 Hundreds of millions of yen / Operating profit 180 Hundreds of millions of yen
Annual Dividend¥145 per share
Payout ratioBenchmark payout ratio 40 %
New initiativesJoint hosting with JAEA of INGSM-26, an international expert conference on nuclear graphite, International technical exchange and network strengthening in the fields of nuclear graphite and HTGRs
Items this document does not state (14)
Gross Profit MarginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

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 cites a decline in contribution margin due to product mix differences in the first half, unrealized inventory gains, and higher depreciation and amortization as factors behind the decline in operating profit. Conversely, lower fixed costs, foreign exchange effects, and fluctuations in raw material and fuel prices are cited as factors supporting profit.

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 Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 | TOYO TANSO CO.,LTD. (5310) timely disclosure | Komori