2026 December Term Q1 Financial Results Explanation Materials

Overview of Performance for Q1 of the 2026 December Period

In the first quarter of the 2026 December period, net sales reached ¥38.63 billion, reflecting a 3.0% decrease from the same period last year. Operating income was ¥3.26 billion, a 4.7% decline year-over-year, with an operating margin of 8.3%, down 0.1 points. Conversely, ordinary income increased slightly by 0.2% YoY to ¥3.21 billion, while net income attributable to owners of the parent rose significantly by 38.7% YoY to ¥2.74 billion. Earnings per share (EPS) also increased by 44.4% YoY to 26.00 yen.

Segment Performance and Financial Status

Sales in the core chemicals segment totaled ¥15.69 billion, a decline from the previous year, while the Polymer & Oligomer segment experienced growth. Operating profit decreased in the core chemicals segment but increased in the Polymer & Oligomer and High-Performance Materials segments. The balance sheet showed total assets of ¥284.18 billion, a decrease from the same period last year, with the equity ratio improving by 0.6 points to 74.9%.