Ishihara Sangyo Kaisha,Ltd. Fiscal Year Ending March 2027 First Half (Second Quarter) Financial Summary [Japanese GAAP]

Business Performance Overview

For the six-month cumulative period, net sales were 73,571 million yen, a decrease of -3.8% year-over-year. Operating income was 3,080 million yen and ordinary income was 3,854 million yen, both showing substantial declines. Interim net income attributable to owners of parent was a loss of -999 million yen. By segment, a decline in the organic chemicals business impacted results, while the inorganic chemicals business was flat. On the financial side, cash and deposits increased, and the company maintained a solid financial base with total assets of 234,418 million yen and an equity ratio of 53.5%. Full-year forecasts are expected to be revised.

Outlook and Dividends

Full-year forecasts are net sales of 151,000 million yen, operating income of 15,800 million yen, ordinary income of 15,600 million yen, and net income attributable to owners of parent of 7,100 million yen, with EPS of 185.29 yen. Annual dividend is expected to be 130 yen, assuming an interim dividend of 50 yen and a year-end dividend of 80 yen. Factors causing divergence between interim results and full-year forecasts include raw material price and foreign exchange fluctuations, losses related to withdrawal of specific subsidiaries, and increased development expenses.