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Results8138SANKYO KASEI CORPORATIONTrading & Wholesale

Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the six months ended September 2026, revenue, operating profit and ordinary profit exceeded the year-earlier period, while interim net income attributable to owners of the parent declined due to the absence of the gain on sales of investment securities recorded in the year-earlier period. The full-year earnings forecast and annual dividend forecast were also revised.

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Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales14,921¥ millionYear on year +12.4%Progress 51.5%
Operating profit298¥ millionYear on year +29.7%Progress 56.2%
Ordinary income371¥ millionYear on year +26.6%Progress 58.9%
Net income attributable to owners of the parent253¥ millionYear on year -46.7%Progress 60.2%

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¥280.96
Financial position at period-end
Total assets16,484¥ million
of which net assets 9,685 ¥ millionEquity ratio 58.8%vs. prior year-end -0.8pt

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.

Cash inflows and outflows
Operating+512,733
Investment-260,915
Financials-46,521
Net change+205,297

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥2,674,174 thousand
Segment revenueScience Business ¥13,489,583 thousand (YoY +16.6%), Building Materials Business ¥1,432,231 thousand (YoY -16.1%)
Segment profitScience Business ¥394,273 thousand (YoY +28.7%), Building Materials Business ¥10,789 thousand (YoY -67.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥29,000 million (YoY +6.6%)
Operating profit¥530 million (YoY +3.3%)
Ordinary income¥630 million (YoY +0.2%)
Net income¥420 million (YoY -44.2%)
Revision to Earnings ForecastNot disclosed → Net Sales 29,000 / Operating profit 530 / Ordinary income 630 / Net income 420
Annual Dividend Forecast¥100 → ¥120(+20.0%)
Factors Behind Changes in Business Performance

Revenue and profit increased due to expanded transactions in new functional products in Japan and overseas, growth in products, price revisions, and the advance securing of materials in light of the situation in the Middle East, while interim net income declined due to the absence of the gain on sales of investment securities recorded in the year-earlier period.

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 consolidation0 additions and 0 exclusions (no company names)
Breakdown of extraordinary income (loss)No extraordinary gains or extraordinary losses in the interim period
Depreciation and amortization¥50,424 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target audience specified)
Issued Shares at Period-End1,145,500
Treasury Shares at Period-End243,692
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥14,921 million (YoY +12.4%)
Operating profit¥298 million (YoY +29.7%)
Ordinary income¥371 million (YoY +26.6%)
Profit attributable to owners of the parent¥253 million (YoY -46.7%)
Net income per share¥280.96
Equity ratioEnd of the current fiscal period 58.8 / End of previous period 59.6
Total assets¥16,484 million
Net assets¥9,685 million
Cash flows from operating activities¥512,733 thousand
Cash flows from investing activities¥-260,915 thousand
Cash flows from financing activities¥-46,521 thousand
Cash and cash equivalents at end of period¥2,674,174 thousand
Full-year earnings forecastNet Sales ¥29,000 million (YoY +6.6%) / Operating profit ¥530 million (YoY +3.3%) / Ordinary income ¥630 million (YoY +0.2%) / Net income ¥420 million (YoY -44.2%)
Revision to Earnings ForecastNot disclosed → Net Sales 29,000 / Operating profit 530 / Ordinary income 630 / Net income 420
Annual Dividend Forecast¥100 → ¥120(+20.0%)
Segment revenueScience Business ¥13,489,583 thousand (YoY +16.6%), Building Materials Business ¥1,432,231 thousand (YoY -16.1%)
Segment profitScience Business ¥394,273 thousand (YoY +28.7%), Building Materials Business ¥10,789 thousand (YoY -67.2%)
Depreciation and amortization¥50,424 thousand
Breakdown of extraordinary income (loss)No extraordinary gains or extraordinary losses in the interim period
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 consolidation0 additions and 0 exclusions (no company names)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target audience specified)
Issued Shares at Period-End1,145,500
Treasury Shares at Period-End243,692
Factors Behind Changes in Business PerformanceRevenue and profit increased due to expanded transactions in new functional products in Japan and overseas, growth in products, price revisions, and the advance securing of materials in light of the situation in the Middle East, while interim net income declined due to the absence of the gain on sales of investment securities recorded in the year-earlier period.
Items this document does not state (7)
Operating MarginPayout 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.

The increase in revenue was due to expanded transactions in new functional products in Japan and overseas, growth in products across each business field, price revisions, and the advance securing of materials in light of the situation in the Middle East. The decline in interim net income was due to the absence of the gain on sales of investment securities recorded in the year-earlier period.

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