Supplementary Explanatory Materials for the Fiscal Year Ending March 2026 Results | KAMEI CORPORATION (8037) timely disclosure

Worth reading

51Recurring

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

1063

¥ million (year-on-year increase in operating income)

Wording

Conditional

How definitive the wording is.

Contents of this document

Financial results presentationFiscal year ending March 2026, full year10 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥583,078 million+1.5%

Operating profit¥16,975 million+6.7%

Ordinary income¥18,655 million+5.1%

Net income¥11,900 million +11.3%net income attributable to owners of the parent

Selling, general and administrative expenses¥82,901 million; SG&A ratio to revenue: 14.2%

Gross Profit Margin17.1% (up 0.9 percentage points from 16.2% in the previous year)

Operating profit margin2.9% (up 0.1 percentage points from 2.8% in the previous year)

Full-year earnings forecast

Fiscal year ending March 2027

Net Sales

¥615,000 million

Operating profit

¥15,700 million

Ordinary income

¥17,500 million

Profit attributable to owners of the parent

¥11,000 million

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Energy+¥1.613 billion
Food+¥586 million
Construction-Related-¥165 million
Automotive-Related Business+¥435 million
Overseas and trading-¥827 million
Pet-related-¥80 million
Pharmacy-¥332 million
Other+¥303 million
Costs, etc.-¥468 million

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

Exchange rate¥155 per US dollar (¥150 in the previous fiscal year)
Dubai crude oil priceUS$100/bbl (US$72/bbl in the previous fiscal year)
Fuel oil subsidiesAssumes continuation

New initiatives

Introduction of a Shareholder Benefit Program
Launch of a next-generation agriculture business
Launch of the Hyaku-nen Solar Tohoku business

Key KPIsA metric the company considers important as a management benchmark.

Equity ratio52.4%
Year on year against the same period last yearUp from 49.3% in the same period of the previous year
ROE7.2 %
Year on year against the same period last yearUp from 7.0% in the same period of the previous year
ROA3.7 %
Year on year against the same period last yearUp from 3.3% in the same period of the previous year

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Information is provided on energy sales volume and selling prices, and pharmacy prescription volumes and prescription prices.

Segment results

Energy
Net Sales¥279,608 million (¥3,073 million decrease year on year)
Segment profit¥7,456 million (¥1,613 million increase year on year)
Food
Net Sales¥39,141 million (¥2,462 million increase year on year)
Segment profit¥671 million (¥586 million increase year on year)
Construction-Related
Net Sales¥48,376 million (¥345 million increase year on year)
Segment profit¥1,248 million (¥165 million decrease year on year)
Automotive-Related Business
Net Sales¥80,258 million (¥6,674 million increase year on year)
Segment profit¥4,982 million (¥435 million increase year on year)
Overseas and trading
Net Sales¥91,164 million (¥1,216 million increase year on year)
Segment profit¥4,159 million (¥827 million decrease year on year)
Pet-related
Net Sales¥14,475 million (¥164 million increase year on year)
Segment profit¥124 million (¥80 million decrease year on year)
Pharmacy
Net Sales¥20,395 million (¥534 million increase year on year)
Segment profit-¥88 million (¥332 million decrease year on year)
Other
Net Sales¥9,658 million (¥476 million increase year on year)
Segment profit¥1,489 million (¥303 million increase year on year)

Financial targets

Actual results: equity ratio of 52.4%, ROE of 7.2% and ROA of 3.7%. Target values: not disclosed

Orders received and order backlog

Order intake amount: not disclosed. The construction-related segment refers to a recovery in construction orders.

Annual Dividend

¥115 per share for the fiscal year ended March 2026 (¥50 interim, ¥65 year-end). ¥130 per share is planned for the fiscal year ending March 2027 (¥65 interim, ¥65 year-end).

Payout ratio

The policy is to gradually raise the payout ratio target from approximately 30% to approximately 40% for the fiscal year ending March 2027.

Contents of this document
Item	Details
Document type	Financial results presentation
Fiscal Period Covered	Fiscal year ending March 2026, full year
Net Sales	¥583,078 million (YoY +1.5%)
Operating profit	¥16,975 million (YoY +6.7%)
Ordinary income	¥18,655 million (YoY +5.1%)
Net income	¥11,900 million (net income attributable to owners of the parent) (YoY +11.3%)
Gross Profit Margin	17.1% (up 0.9 percentage points from 16.2% in the previous year)
Operating profit margin	2.9% (up 0.1 percentage points from 2.8% in the previous year)
Selling, general and administrative expenses	¥82,901 million; SG&A ratio to revenue: 14.2%
Full-year earnings forecast	Fiscal year ending March 2027 Net Sales ¥615,000 million / Operating profit ¥15,700 million / Ordinary income ¥17,500 million / Profit attributable to owners of the parent ¥11,000 million
Segment results	Segment Energy / Net Sales ¥279,608 million (¥3,073 million decrease year on year) / Segment profit ¥7,456 million (¥1,613 million increase year on year), Segment Food / Net Sales ¥39,141 million (¥2,462 million increase year on year) / Segment profit ¥671 million (¥586 million increase year on year), Segment Construction-Related / Net Sales ¥48,376 million (¥345 million increase year on year) / Segment profit ¥1,248 million (¥165 million decrease year on year), Segment Automotive-Related Business / Net Sales ¥80,258 million (¥6,674 million increase year on year) / Segment profit ¥4,982 million (¥435 million increase year on year), Segment Overseas and trading / Net Sales ¥91,164 million (¥1,216 million increase year on year) / Segment profit ¥4,159 million (¥827 million decrease year on year), Segment Pet-related / Net Sales ¥14,475 million (¥164 million increase year on year) / Segment profit ¥124 million (¥80 million decrease year on year), Segment Pharmacy / Net Sales ¥20,395 million (¥534 million increase year on year) / Segment profit -¥88 million (¥332 million decrease year on year), Segment Other / Net Sales ¥9,658 million (¥476 million increase year on year) / Segment profit ¥1,489 million (¥303 million increase year on year)
Breakdown of Factors Affecting the Change	Factors Energy / Amount +¥1.613 billion, Factors Food / Amount +¥586 million, Factors Construction-Related / Amount -¥165 million, Factors Automotive-Related Business / Amount +¥435 million, Factors Overseas and trading / Amount -¥827 million, Factors Pet-related / Amount -¥80 million, Factors Pharmacy / Amount -¥332 million, Factors Other / Amount +¥303 million, Factors Costs, etc. / Amount -¥468 million
Key KPIs	Indicator name Equity ratio / Value 52.4% / Year on year against the same period last year Up from 49.3% in the same period of the previous year, Indicator name ROE / Value 7.2 % / Year on year against the same period last year Up from 7.0% in the same period of the previous year, Indicator name ROA / Value 3.7 % / Year on year against the same period last year Up from 3.3% in the same period of the previous year
Unit price and quantity metrics	Information is provided on energy sales volume and selling prices, and pharmacy prescription volumes and prescription prices.
Assumptions Underlying the Business Outlook	Item Exchange rate / Value ¥155 per US dollar (¥150 in the previous fiscal year), Item Dubai crude oil price / Value US$100/bbl (US$72/bbl in the previous fiscal year), Item Fuel oil subsidies / Value Assumes continuation
Financial targets	Actual results: equity ratio of 52.4%, ROE of 7.2% and ROA of 3.7%. Target values: not disclosed
Annual Dividend	¥115 per share for the fiscal year ended March 2026 (¥50 interim, ¥65 year-end). ¥130 per share is planned for the fiscal year ending March 2027 (¥65 interim, ¥65 year-end).
Payout ratio	The policy is to gradually raise the payout ratio target from approximately 30% to approximately 40% for the fiscal year ending March 2027.
Orders received and order backlog	Order intake amount: not disclosed. The construction-related segment refers to a recovery in construction orders.
New initiatives	Introduction of a Shareholder Benefit Program, Launch of a next-generation agriculture business, Launch of the Hyaku-nen Solar Tohoku business

Items this document does not state (11)

Results for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsAcquisition of treasury sharesCapital expendituresMarket 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.

For the fiscal year ended March 2026, growth in the automotive-related and food segments, together with higher profits in the energy, food and automotive-related segments, contributed to results. For the fiscal year ending March 2027, profit is expected to decline due to uncertainty surrounding the situation in Iran, US tariff policies, inflation and the negative impact of the exceptionally high profitability in the second half of the previous fiscal year.

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