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Revision of earnings forecasts7928ASAHI KAGAKU KOGYO CO.,LTD.Materials and Chemicals

Notice Regarding Differences Between the Earnings Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 and Revisions to the Full-Year Earnings Forecast

For the interim period of the fiscal year ending August 2026, net sales, operating profit and ordinary profit exceeded the previous forecasts, resulting in variances from the actual results. For the full year, based on the assumption that the yen will remain weak, the forecasts for net sales, operating profit and ordinary profit have been revised upward, while net income attributable to owners of the parent remains unchanged.

Worth reading
76Important
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
75
%
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending August 2026 · Second quarter (interim period) and full yearPrevious forecast published 14 October 2025
Net SalesInterim period4,100→—million
+10.8%
Net SalesFull year7,850→8,500million
+8.3%
Operating profitInterim period35→—million
+62.9%
Operating profitFull year40→70million
+75.0%
Ordinary incomeInterim period60→—million
+56.7%
Ordinary incomeFull year110→130million
+18.2%
Profit attributable to owners of the parentInterim period30→—million
+6.7%
Profit attributable to owners of the parentFull year50→50million
0.0%
Net income per shareInterim period9.59→—yen
—
Net income per shareFull year15.99→16.11yen
+0.8%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

For the interim period, yen-denominated amounts and earnings at the Chinese factory increased as a result of the weaker yen. For the full year, the company expects higher net sales and profits on the assumption that the yen will continue to remain weak, and is working to improve processes, automate operations through the introduction of robots, improve quality, shorten cycle times and reduce manufacturing costs.

Previous-period resultsInterim period: net sales of ¥4,477 million, operating loss of ¥36 million, ordinary profit of ¥49 million, interim net income attributable to owners of the parent of ¥5 million, and interim net income per share of ¥1.78. Full year: net sales of ¥8,359 million, operating loss of ¥45 million, ordinary profit of ¥113 million, net income attributable to owners of the parent of ¥47 million, and net income per share of ¥15.07.
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net SalesInterim period 4,100 / Full year 7,850 → Interim period (actual results) 4,542 / Full year 8,500(Interim period 10.8 / Full year 8.3)
Operating profitInterim period 35 / Full year 40 → Interim period (actual results) 57 / Full year 70(Interim period 62.9 / Full year 75)
Ordinary incomeInterim period 60 / Full year 110 → Interim period (actual results) 94 / Full year 130(Interim period 56.7 / Full year 18.2)
Profit attributable to owners of the parentInterim period 30 / Full year 50 → Interim period (actual results) 32 / Full year 50(Interim period 6.7 / Full year 0)
Net income per shareInterim period 9.59 / Full year 15.99 → Interim period (actual results) 10.58 / Full year 16.11
Fiscal Period CoveredFiscal year ending August 2026
Period CoveredSecond quarter (interim period) and full year
Publication date of previous forecast14 October 2025
Previous-period resultsInterim period: net sales of ¥4,477 million, operating loss of ¥36 million, ordinary profit of ¥49 million, interim net income attributable to owners of the parent of ¥5 million, and interim net income per share of ¥1.78. Full year: net sales of ¥8,359 million, operating loss of ¥45 million, ordinary profit of ¥113 million, net income attributable to owners of the parent of ¥47 million, and net income per share of ¥15.07.
Reason for the revisionFor the interim period, yen-denominated amounts and earnings at the Chinese factory increased as a result of the weaker yen. For the full year, the company expects higher net sales and profits on the assumption that the yen will continue to remain weak, and is working to improve processes, automate operations through the introduction of robots, improve quality, shorten cycle times and reduce manufacturing costs.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend forecast revision

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.

For the interim period, yen-denominated net sales and earnings at the Chinese factory increased as a result of the weaker yen. For the full year, in addition to assuming that the yen will remain weak, the company is working to automate operations through the introduction of robots, improve quality to reduce the defect rate, shorten cycle times and reduce manufacturing costs.

How to read this page

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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.
Notice Regarding Differences Between the Earnings Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 and Revisions to the Full-Year Earnings Forecast | ASAHI KAGAKU KOGYO CO.,LTD. (7928) timely disclosure | Komori