Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending December 2026 (Japan GAAP, Consolidated)

Overview of Results

This Financial Summary reports the consolidated results for the second quarter of the fiscal year ending December 2026. Net sales were 53.299 billion yen, down from the previous year, but operating income, ordinary income, and net income attributable to owners of the parent rose by 24.9%, 29.3%, and 34.3% respectively. By segment, sales of functional materials declined, while electronic materials and basic chemicals showed solid profitability. Earnings per share were 150.85 yen. Full-year guidance remains: net sales 114,000 million yen, operating income 13,500 million yen, net income 8,700 million yen. Dividends are planned at 55 yen per share at the end of the second quarter, with an annual total of 130 yen.

Financial Position and Cash Flows

Total assets stand at 132,113百万円, net assets at 77,636百万円, and the equity ratio at 56.5%, improving from the prior period. Cash and deposits increased, while notes receivable and accounts receivable decreased. Operating cash flow was a net outflow of about 78.9百万円, investing cash flow a net outflow of about 29.5百万円, and financing cash flow a net outflow of about 37.9百万円. Meanwhile, cash and cash equivalents at the end of this interim period were 7.79 billion yen.