Worth reading
37Immaterial
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
14.9
% (year-on-year change in revenue)Wording
Definitive
How definitive the wording is.Results for this period
Third quarter1 December 2025 to 31 August 2026ConsolidatedJapanese GAAPNet Sales52,247¥ millionYear on year +14.9%Progress 76.8%
Operating profit3,009¥ millionYear on year +7.3%Progress 88.5%
Ordinary income2,799¥ millionYear on year +3.1%Progress 84.8%
Net income attributable to owners of the parent2,006¥ millionYear on year +22.7%
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¥49.67
Financial position at period-end
Total assets74,784¥ million
of which net assets 29,006 ¥ millionEquity ratio 38.3%vs. prior year-end +2.6pt
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.
Segment revenueFine chemicals ¥16,662 million (YoY -3.0%), HBC and Food ¥16,989 million (YoY +39.9%), Pharmaceuticals ¥9,382 million (YoY +0.7%), Chemicals ¥9,159 million (YoY +34.5%), Other ¥53 million (YoY +66.8%)
Segment profitFine chemicals ¥984 million (YoY -8.9%), HBC and Food ¥304 million (YoY -44.1%), Pharmaceuticals ¥897 million (YoY +1.8%), Chemicals ¥894 million (YoY +117.1%), Other ¥-174 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥68,000 million (YoY +8.4%)
Operating profit¥3,400 million (YoY +12.6%)
Ordinary income¥3,300 million (YoY +13.3%)
Profit attributable to owners of the parent¥2,350 million (YoY +7.2%)
Annual Dividend Forecast¥18 → ¥18（0.0%）
Factors Behind Changes in Business Performance
In the HBC & Food business, the consolidation of the 池田物産 Group and strong overseas exports contributed to higher revenue and profit. In the Chemicals business, investment related to package substrates amid the expansion of the generative AI market, the acquisition of new customers in China, the recovery in demand for chemicals used in printed circuit boards, and strong equipment sales contributed to higher revenue and profit.
Disclosure regarding the going concern assumption
No applicable matters.
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 0 / Company name None / Excluded Number of companies 0 / Company name None
Material subsequent eventsNo applicable matters.
Impairment lossNo applicable items for the cumulative third quarter of the current consolidated fiscal year
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1 million, Gain on sale of investment securities ¥0 million / Extraordinary loss Losses on disposal of fixed assets ¥7 million
Depreciation and amortization¥1,717 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者：Not applicable)
Issued Shares at Period-End41,182,421
Treasury Shares at Period-End751,878
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 December 2025 to 31 August 2026 |
| Net Sales | ¥52,247 million (YoY +14.9%) |
| Operating profit | ¥3,009 million (YoY +7.3%) |
| Ordinary income | ¥2,799 million (YoY +3.1%) |
| Profit attributable to owners of the parent | ¥2,006 million (YoY +22.7%) |
| Net income per share | ¥49.67 |
| Equity ratio | End of the current fiscal period 38.3 / End of previous period 35.7 |
| Total assets | ¥74,784 million |
| Net assets | ¥29,006 million |
| Full-year earnings forecast | Net Sales ¥68,000 million (YoY +8.4%) / Operating profit ¥3,400 million (YoY +12.6%) / Ordinary income ¥3,300 million (YoY +13.3%) / Profit attributable to owners of the parent ¥2,350 million (YoY +7.2%) |
| Annual Dividend Forecast | ¥18 → ¥18（0.0%） |
| Segment revenue | Fine chemicals ¥16,662 million (YoY -3.0%), HBC and Food ¥16,989 million (YoY +39.9%), Pharmaceuticals ¥9,382 million (YoY +0.7%), Chemicals ¥9,159 million (YoY +34.5%), Other ¥53 million (YoY +66.8%) |
| Segment profit | Fine chemicals ¥984 million (YoY -8.9%), HBC and Food ¥304 million (YoY -44.1%), Pharmaceuticals ¥897 million (YoY +1.8%), Chemicals ¥894 million (YoY +117.1%), Other ¥-174 million |
| Depreciation and amortization | ¥1,717 million |
| Impairment loss | No applicable items for the cumulative third quarter of the current consolidated fiscal year |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥1 million, Gain on sale of investment securities ¥0 million / Extraordinary loss Losses on disposal of fixed assets ¥7 million |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 0 / Company name None / Excluded Number of companies 0 / Company name None |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not applicable) |
| Issued Shares at Period-End | 41,182,421 |
| Treasury Shares at Period-End | 751,878 |
| Factors Behind Changes in Business Performance | In the HBC & Food business, the consolidation of the 池田物産 Group and strong overseas exports contributed to higher revenue and profit. In the Chemicals business, investment related to package substrates amid the expansion of the generative AI market, the acquisition of new customers in China, the recovery in demand for chemicals used in printed circuit boards, and strong equipment sales contributed to higher revenue and profit. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout 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 HBC & Food business posted higher revenue, supported by the contribution from the 池田物産 Group, which was consolidated from September 2025. In the Chemicals business, revenue and profit increased on investment related to package substrates amid the expansion of the generative AI market, the acquisition of new customers in China, the recovery in demand for chemicals used in printed circuit boards, and strong equipment sales.
How to read this page
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