Financial Summary for the Third Quarter of Fiscal Year Ending March 2026 [IFRS] (Consolidated)

Overview of Financial Results

Consolidated revenue for the third quarter of the fiscal year ending March 2026 was JPY 237,833 million, an increase of 2.9% year over year. Operating profit was JPY 25,866 million (up 8.2% YoY), and operating income was JPY 24,831 million (up 36.2% YoY), mainly driven by increased sales of semiconductor-related materials overseas and high value-added products, and the effect of sales price optimization. Net income attributable to owners of the parent for the quarter was JPY 19,697 million, a significant 53.2% increase year over year.

Segment Results

Semiconductor-related materials saw revenue increase by JPY 90,999 million due to robust demand in China and expansion of AI-related applications, with business profit up JPY 14,031 million. High-performance plastics recorded a revenue decline of JPY 21,414 million primarily due to structural reforms in North American operations; however, business profit increased by JPY 6,767 million because of sales price optimization and raw material cost reductions. Quality of Life-related products saw steady sales of medical devices and pharmaceuticals, resulting in a slight decrease in revenue but an increase in business profit.

Financial Position and Cash Flows

Total assets increased by JPY 53,088 million compared to the end of the previous consolidated fiscal year, reaching JPY 470,866 million. Total liabilities increased to JPY 139,290 million, and total equity stood at JPY 331,576 million. Cash flows from operating activities generated inflows of JPY 21,590 million, cash outflows from investing activities were JPY 7,403 million, and cash outflows from financing activities were JPY 3,031 million.

Dividend and Earnings Forecast

The annual dividend for the fiscal year ending March 2026 is forecasted at 105 yen per share, an increase of 10 yen from the previous year. The full-year consolidated earnings forecast anticipates revenue of JPY 316,500 million (up 3.8% YoY), operating income of JPY 32,500 million (up 31.1% YoY), and net income attributable to owners of the parent of JPY 25,500 million (up 32.3% YoY), representing growth in both revenue and profit.

Significant Subsequent Events

In October 2026, the company plans to acquire all shares of a newly established company that will succeed part of Kyocera Corporation’s chemical business via a company split, making it a subsidiary. This is expected to strengthen the company's presence in the ICT field and accelerate the enhancement of technological capabilities for high value-added products.