Worth reading
47Recurring
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
41.6
Year-on-year change in operating income (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales36,575Millions of yenYear on year +11.1%Progress 49.4%
Operating profit1,681Millions of yenYear on year +41.6%Progress 49.4%
Ordinary income1,965Millions of yenYear on year +38.0%Progress 50.4%
Net income attributable to owners of the parent1,457Millions of yenYear on year +20.9%Progress 52.0%
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¥63.83
Financial position at period-end
Total assets81,965Millions of yen
of which net assets 37,470 Millions of yenEquity ratio 45.7%vs. prior year-end +2.3pt
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+1,543
Investment-686
Financials-1,580
Net change-723
Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period7,397 Millions of yen
Segment revenue
Chemicals Business23,66764.7%+7.3%
Functional Materials business9,29925.4%+33.1%
Other businesses3,6099.9%-7.2%
Segment profit
Chemicals Business2,09571.2%+11.0%
Functional Materials business64121.8%+56.3%
Other businesses2077.0%+67.9%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales74,000 Millions of yen (YoY +11.0%)
Operating profit3,400 Millions of yen (YoY +37.0%)
Ordinary income3,900 Millions of yen (YoY +32.9%)
Net income2,800 Millions of yen (YoY +18.5%)
Revision to Earnings ForecastNet Sales Not disclosed → 74,000 Millions of yen / Operating profit Not disclosed → 3,400 Millions of yen / Ordinary income Not disclosed → 3,900 Millions of yen / Net income Not disclosed → 2,800 Millions of yen
Annual Dividend Forecast44 Yen → 50 Yen（+13.6%）
Factors Behind Changes in Business Performance
Strong semiconductor demand, demand from the electronics industry, orders for food packaging, new overseas projects, increased shipments of environmentally friendly products, market share growth, improved production utilisation at subsidiaries and strong sales at overseas subsidiaries.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of property, plant and equipment 81 Millions of yen / Extraordinary loss Office relocation expenses 16 Millions of yen
Depreciation and amortization284 Millions of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End22,968,000
Treasury Shares at Period-End108,226
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | 36,575 Millions of yen (YoY +11.1%) |
| Operating profit | 1,681 Millions of yen (YoY +41.6%) |
| Ordinary income | 1,965 Millions of yen (YoY +38.0%) |
| Profit attributable to owners of the parent | 1,457 Millions of yen (YoY +20.9%) |
| Net income per share | ¥63.83 |
| Equity ratio | End of the current fiscal period 45.7 / End of previous period 43.4 |
| Total assets | 81,965 Millions of yen |
| Net assets | 37,470 Millions of yen |
| Cash flows from operating activities | 1,543 Millions of yen |
| Cash flows from investing activities | -686 Millions of yen |
| Cash flows from financing activities | -1,580 Millions of yen |
| Cash and cash equivalents at end of period | 7,397 Millions of yen |
| Full-year earnings forecast | Net Sales 74,000 Millions of yen (YoY +11.0%) / Operating profit 3,400 Millions of yen (YoY +37.0%) / Ordinary income 3,900 Millions of yen (YoY +32.9%) / Net income 2,800 Millions of yen (YoY +18.5%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → 74,000 Millions of yen / Operating profit Not disclosed → 3,400 Millions of yen / Ordinary income Not disclosed → 3,900 Millions of yen / Net income Not disclosed → 2,800 Millions of yen |
| Annual Dividend Forecast | 44 Yen → 50 Yen（+13.6%） |
| Segment revenue | Chemicals Business 23,667 Millions of yen (YoY +7.3%) / Functional Materials business 9,299 Millions of yen (YoY +33.1%) / Other businesses 3,609 Millions of yen (YoY -7.2%) |
| Segment profit | Chemicals Business 2,095 Millions of yen (YoY +11.0%) / Functional Materials business 641 Millions of yen (YoY +56.3%) / Other businesses 207 Millions of yen (YoY +67.9%) |
| Depreciation and amortization | 284 Millions of yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of property, plant and equipment 81 Millions of yen / Extraordinary loss Office relocation expenses 16 Millions of yen |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | Added: 0 companies; excluded: 0 companies |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Yes (for institutional investors) |
| Issued Shares at Period-End | 22,968,000 |
| Treasury Shares at Period-End | 108,226 |
| Factors Behind Changes in Business Performance | Strong semiconductor demand, demand from the electronics industry, orders for food packaging, new overseas projects, increased shipments of environmentally friendly products, market share growth, improved production utilisation at subsidiaries and strong sales at overseas subsidiaries. |
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.Factors cited for the increases in revenue and profit include strong semiconductor demand, demand from the electronics industry, orders for food packaging, new overseas projects and increased shipments of environmentally friendly products.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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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.