Komori
Earnings8138SANKYO KASEI CORPORATIONTrading & Wholesale

Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending March 2027, net sales increased 7.6% year on year and operating profit increased 21.0%. However, profit attributable to owners of the parent decreased 67.0% due to the反動 from gains on sales of investment securities recorded in the same quarter of the previous year.

Worth reading
37Immaterial
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
7.6
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales7,375Millions of yenYear on year +7.6%Progress 26.3%
Operating profit156Millions of yenYear on year +21.0%Progress 29.5%
Ordinary income189Millions of yenYear on year +15.4%Progress 31.1%
Net income attributable to owners of the parent128Millions of yenYear on year -67.0%

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¥142.77
Financial position at period-end
Total assets16,090Millions of yen
of which net assets 9,403 Millions of yenEquity ratio 58.4%vs. prior year-end -1.2pt

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 revenueScience Business ¥6,660,115 thousand (YoY +11.3%), Building Materials Business ¥715,778 thousand (YoY -18.3%)
Segment profitScience Business ¥199,947 thousand (YoY +17.4%), Building Materials Business ¥13,598 thousand (YoY -26.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales28,000 Millions of yen (YoY +2.9%)
Operating profit528 Millions of yen (YoY +2.9%)
Ordinary income608 Millions of yen (YoY -3.3%)
Profit attributable to owners of the parent391 Millions of yen (YoY -48.0%)
Net income per share¥434.40
Annual Dividend Forecast¥100 → ¥100(0.0%)
Factors Behind Changes in Business Performance

While uncertainty in the external environment persisted, including the sustained elevation of resource prices and the impact of U.S. trade policies, demand remained firm. The company focused on expanding transactions in new functional products and materials in Japan and overseas. The Science Business reported higher sales and profit, driven by growth in various products and materials and revisions to raw material prices. The Building Materials Business reported lower sales and profit due to sluggish shipments of products related to custom-made materials and housing. Profit attributable to owners of the parent decreased due to the反動 from gains on sales of investment securities recorded in the same quarter of the previous year.

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 Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Current fiscal year Extraordinary income No / Extraordinary loss No
Depreciation and amortization¥25,061 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,145,500
Treasury Shares at Period-End245,447
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales7,375 Millions of yen (YoY +7.6%)
Operating profit156 Millions of yen (YoY +21.0%)
Ordinary income189 Millions of yen (YoY +15.4%)
Profit attributable to owners of the parent128 Millions of yen (YoY -67.0%)
Net income per share¥142.77
Equity ratioEnd of the current fiscal period 58.4% / End of previous period 59.6%
Total assets16,090 Millions of yen
Net assets9,403 Millions of yen
Full-year earnings forecastNet Sales 28,000 Millions of yen (YoY +2.9%) / Operating profit 528 Millions of yen (YoY +2.9%) / Ordinary income 608 Millions of yen (YoY -3.3%) / Profit attributable to owners of the parent 391 Millions of yen (YoY -48.0%) / Net income per share ¥434.40
Annual Dividend Forecast¥100 → ¥100(0.0%)
Segment revenueScience Business ¥6,660,115 thousand (YoY +11.3%), Building Materials Business ¥715,778 thousand (YoY -18.3%)
Segment profitScience Business ¥199,947 thousand (YoY +17.4%), Building Materials Business ¥13,598 thousand (YoY -26.6%)
Depreciation and amortization¥25,061 thousand
Breakdown of extraordinary income (loss)Current fiscal year Extraordinary income No / Extraordinary loss No
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,145,500
Treasury Shares at Period-End245,447
Factors Behind Changes in Business PerformanceWhile uncertainty in the external environment persisted, including the sustained elevation of resource prices and the impact of U.S. trade policies, demand remained firm. The company focused on expanding transactions in new functional products and materials in Japan and overseas. The Science Business reported higher sales and profit, driven by growth in various products and materials and revisions to raw material prices. The Building Materials Business reported lower sales and profit due to sluggish shipments of products related to custom-made materials and housing. Profit attributable to owners of the parent decreased due to the反動 from gains on sales of investment securities recorded in the same quarter of the previous year.
Items this document does not state (12)
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 backlogImpairment lossMaterial subsequent events

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.

Demand remained firm, and the company focused on expanding transactions in new functional products and materials in Japan and overseas. The decline in net profit was due to the反動 from gains on sales of investment securities recorded in the same quarter of the previous year.

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Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | SANKYO KASEI CORPORATION (8138) timely disclosure | Komori