Daigas Group First-Quarter Financial Results Presentation Materials for the Fiscal Year Ending March 2027 | OSAKA GAS CO.,LTD. (9532) timely disclosure

Worth reading

66In focus

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

140

¥100 million (difference from the previous outlook for full-year ordinary income excluding time-lag effects)

Wording

Conditional

How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFirst quarter of the fiscal year ending March 202711 items taken from the company’s own explanation

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

Net Sales4,780 Hundreds of millions of yen+1.5%

Operating profit313 Hundreds of millions of yen-34.3%

Ordinary income502 Hundreds of millions of yen-15.3%

Net income¥356 100 million -26.5%net income attributable to owners of the parent

Full-year earnings forecast

Net Sales

21,700 Hundreds of millions of yen

Operating profit

1,500 Hundreds of millions of yen

Ordinary income

1,900 Hundreds of millions of yen

Ordinary income excluding time-lag effects

1,970 Hundreds of millions of yen

Net income

1,450 Hundreds of millions of yen

Net income excluding time-lag effects

1,499 Hundreds of millions of yen

EBITDA

3,370 Hundreds of millions of yen

EBITDA excluding time-lag effects

3,440 Hundreds of millions of yen

ROIC

5.3 %

ROE

8 %

What the company explained in this material

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

Year on year, including time-lag effects

Domestic Energy-226 Hundreds of millions of yen

Overseas Energy2 Hundreds of millions of yen

LBS15 Hundreds of millions of yen

Other117 Hundreds of millions of yen

Year on year, excluding time-lag effects

Domestic Energy-8 Hundreds of millions of yen

Overseas Energy2 Hundreds of millions of yen

LBS15 Hundreds of millions of yen

Other117 Hundreds of millions of yen

Change from the previous full-year outlook, including time-lag effects

Domestic Energy-60 Hundreds of millions of yen

Overseas Energy35 Hundreds of millions of yen

LBS0 Hundreds of millions of yen

Other25 Hundreds of millions of yen

Change from the previous full-year outlook, excluding time-lag effects

Gas50 Hundreds of millions of yen

Electricity30 Hundreds of millions of yen

Overseas expansion35 Hundreds of millions of yen

Other25 Hundreds of millions of yen

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

Crude Oil Prices

$80 /bbl

Period CoveredJuly 2026 to March 2027

Exchange rate

¥160 /$

Period CoveredJuly 2026 to March 2027

Average temperature

17.7 ℃

New initiatives

Revised the crude oil price assumption from $65/bbl to $80/bbl and the foreign exchange assumption from ¥155/$ to ¥160/$
Share buyback of up to ¥80 billion during the period from 11 May 2026 to 31 March 2027
Identify energy procurement risks, assess their potential impact, and consider countermeasures in preparation for a prolonged Middle East situation

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

Number of customer accounts10,946 thousand cases
Year on year against the same period last year+1.7%
Domestic gas sales volume1,489 million m³
Year on year against the same period last year-2.3%
Domestic electricity sales volume3,741 million kWh
Year on year against the same period last year+7.7%
Number of gas supply accounts5,174 thousand cases
Year on year against the same period last year+1.0%
Number of low-voltage electricity supply accounts1,960 thousand cases
Year on year against the same period last year+1.3%
U.S. shale gas production volume103 10,000 tonnes
Year on year against the same period last year+19.8%
City gas sales volume in India1.7 100 million m³
Year on year against the same period last year+41.7%

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

Domestic gas

Sales volume

1,489 million m³-2.3%

Supply accounts

5,174 thousand cases+1.0%

Domestic electricity

Sales volume

3,741 million kWh+7.7%

Number of low-voltage electricity supply accounts

1,960 thousand cases+1.3%

Segment results

Domestic Energy

Net Sales

3,797 Hundreds of millions of yen-0.6%

Segment profit

39 Hundreds of millions of yen-85.0%

Overseas Energy

Net Sales

343 Hundreds of millions of yen+0.6%

Segment profit

267 Hundreds of millions of yen+1.0%

Life & Business Solutions

Net Sales

763 Hundreds of millions of yen+13.4%

Segment profit

61 Hundreds of millions of yen+34.0%

Adjustments

Net Sales

-123 Hundreds of millions of yen

Segment profit

42 Hundreds of millions of yen+233.2%

Medium-term management plan targets

ROIC

5 %

Target fiscal yearFinal year of Medium-Term Management Plan 2026

ROE

8 %

Target fiscal yearFinal year of Medium-Term Management Plan 2026

Equity ratio

45 % or higher

D/E ratio

0.8 or lower

Financial targets

ROIC

Target value5 %

Actuals and outlook5.5 %

ROE

Target value8 %

Actuals and outlook8.2 %

Equity ratio

Target value45 %

Actuals and outlook54.9 %

D/E ratio

Target value0.8 times

Actuals and outlook0.55 times

Capital expenditures

¥641 100 million first-quarter results

Annual Dividend

Annual

¥130 per share

Acquisition of treasury shares

Amount

¥800 100 million maximum

Period11 May 2026–31 March 2027

Contents of this document
Item	Details
Document type	Presentation materials for financial results
Fiscal Period Covered	First quarter of the fiscal year ending March 2027
Net Sales	4,780 Hundreds of millions of yen (YoY +1.5%)
Operating profit	313 Hundreds of millions of yen (YoY -34.3%)
Ordinary income	502 Hundreds of millions of yen (YoY -15.3%)
Net income	¥356 100 million (net income attributable to owners of the parent) (YoY -26.5%)
Full-year earnings forecast	Net Sales 21,700 Hundreds of millions of yen / Operating profit 1,500 Hundreds of millions of yen / Ordinary income 1,900 Hundreds of millions of yen / Ordinary income excluding time-lag effects 1,970 Hundreds of millions of yen / Net income 1,450 Hundreds of millions of yen / Net income excluding time-lag effects 1,499 Hundreds of millions of yen / EBITDA 3,370 Hundreds of millions of yen / EBITDA excluding time-lag effects 3,440 Hundreds of millions of yen / ROIC 5.3 % / ROE 8 %
Segment results	Domestic Energy Net Sales 3,797 Hundreds of millions of yen (YoY -0.6%) / Segment profit 39 Hundreds of millions of yen (YoY -85.0%) / Overseas Energy Net Sales 343 Hundreds of millions of yen (YoY +0.6%) / Segment profit 267 Hundreds of millions of yen (YoY +1.0%) / Life & Business Solutions Net Sales 763 Hundreds of millions of yen (YoY +13.4%) / Segment profit 61 Hundreds of millions of yen (YoY +34.0%) / Adjustments Net Sales -123 Hundreds of millions of yen / Segment profit 42 Hundreds of millions of yen (YoY +233.2%)
Breakdown of Factors Affecting the Change	Year on year, including time-lag effects Domestic Energy -226 Hundreds of millions of yen / Overseas Energy 2 Hundreds of millions of yen / LBS 15 Hundreds of millions of yen / Other 117 Hundreds of millions of yen / Year on year, excluding time-lag effects Domestic Energy -8 Hundreds of millions of yen / Overseas Energy 2 Hundreds of millions of yen / LBS 15 Hundreds of millions of yen / Other 117 Hundreds of millions of yen / Change from the previous full-year outlook, including time-lag effects Domestic Energy -60 Hundreds of millions of yen / Overseas Energy 35 Hundreds of millions of yen / LBS 0 Hundreds of millions of yen / Other 25 Hundreds of millions of yen / Change from the previous full-year outlook, excluding time-lag effects Gas 50 Hundreds of millions of yen / Electricity 30 Hundreds of millions of yen / Overseas expansion 35 Hundreds of millions of yen / Other 25 Hundreds of millions of yen
Key KPIs	Indicator name Number of customer accounts / Value 10,946 thousand cases / Year on year against the same period last year 1.7 thousand cases, Indicator name Domestic gas sales volume / Value 1,489 million m³ / Year on year against the same period last year -2.3 million m³, Indicator name Domestic electricity sales volume / Value 3,741 million kWh / Year on year against the same period last year 7.7 million kWh, Indicator name Number of gas supply accounts / Value 5,174 thousand cases / Year on year against the same period last year 1 thousand cases, Indicator name Number of low-voltage electricity supply accounts / Value 1,960 thousand cases / Year on year against the same period last year 1.3 thousand cases, Indicator name U.S. shale gas production volume / Value 103 10,000 tonnes / Year on year against the same period last year 19.8 10,000 tonnes, Indicator name City gas sales volume in India / Value 1.7 100 million m³ / Year on year against the same period last year 41.7 100 million m³
Unit price and quantity metrics	Domestic gas Sales volume 1,489 million m³ (YoY -2.3%) / Supply accounts 5,174 thousand cases (YoY +1.0%) / Domestic electricity Sales volume 3,741 million kWh (YoY +7.7%) / Number of low-voltage electricity supply accounts 1,960 thousand cases (YoY +1.3%)
Assumptions Underlying the Business Outlook	Crude Oil Prices $80 /bbl / Exchange rate ¥160 /$ / Average temperature 17.7 ℃
Medium-term management plan targets	ROIC 5 % / ROE 8 % / Equity ratio 45 % or higher / D/E ratio 0.8 or lower
Financial targets	ROIC Target value 5 % / Actuals and outlook 5.5 % / ROE Target value 8 % / Actuals and outlook 8.2 % / Equity ratio Target value 45 % / Actuals and outlook 54.9 % / D/E ratio Target value 0.8 times / Actuals and outlook 0.55 times
Annual Dividend	Annual ¥130 per share / Interim and Year-End Breakdown Not disclosed
Acquisition of treasury shares	Amount ¥800 100 million (maximum) / Number of Shares Not disclosed / Period 11 May 2026–31 March 2027
Capital expenditures	¥641 100 million (first-quarter results)
New initiatives	Revised the crude oil price assumption from $65/bbl to $80/bbl and the foreign exchange assumption from ¥155/$ to ¥160/$, Share buyback of up to ¥80 billion during the period from 11 May 2026 to 31 March 2027, Identify energy procurement risks, assess their potential impact, and consider countermeasures in preparation for a prolonged Middle East situation

Items this document does not state (13)

Gross Profit MarginOperating profit marginSelling, general and administrative expensesResults 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 outlookPayout ratioOrders received and order backlogMarket 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.

The revisions reflect market conditions since tensions in the Middle East intensified and recent business performance. The reasons for the increase in revenue include higher gas selling prices under the raw material cost adjustment system. The reasons for the increase in profit include improved competitiveness of long-term contract LNG compared with JLC, higher electricity market prices, and higher profits in the US and Australian businesses. Conversely, time-lag losses resulting from higher crude oil prices and a weaker yen were factors reducing profit.

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