Financial summary for the second quarter of the fiscal year ending March 2027. Revenue was 36,575 million yen, up 11.1% year-over-year; operating income was 1,681 million yen, up 41.6%; interim net income was 1,457 million yen, up 20.6%. By segment, Chemicals & Functional Materials posted revenue and profit growth, while Other decreased in revenue although company-wide costs were taken into account. Full-year forecast was revised upward, planning to record the highest-ever net income. Dividends are expected at 25 yen interim and 25 yen year-end, totaling 50 yen annually. Share buyback has been previously approved.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"8158","jir_company_name":"Soda Nikka Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/8158-20261105-02.pdf","jir_short_summary":"Financial summary for the second quarter of the fiscal year ending March 2027. Revenue was 36,575 million yen, up 11.1% year-over-year; operating income was 1,681 million yen, up 41.6%; interim net income was 1,457 million yen, up 20.6%. By segment, Chemicals & Functional Materials posted revenue and profit growth, while Other decreased in revenue although company-wide costs were taken into account. Full-year forecast was revised upward, planning to record the highest-ever net income. Dividends are expected at 25 yen interim and 25 yen year-end, totaling 50 yen annually. Share buyback has been previously approved.","jir_summary":"### Performance Overview\nThe financial summary shows revenue of 36,575 million yen (up 11.1% year-over-year), with operating income of 1,681 million yen (up 41.6%), ordinary income of 1,965 million yen (up 38.0%), and interim net income of 1,457 million yen (up 20.9%), demonstrating momentum toward updating the record high profit. By segment, Chemicals & Functional Materials contributed with increased revenue and profit, while Other declined in revenue although company-wide expenses were taken into account.\n\n### Shareholder Returns and Outlook\nThe company has revised upward its initial forecast and plans to strengthen profitability in the second half through price revisions of main products and equipment acceptance. The company aims to record the highest net income for the sixth consecutive term. Dividends are expected at 25 yen interim and 25 yen year-end (50 yen annually), and the mid-term plan \"Go forward STAGE3\" targets stabilizing a payout ratio of 40% or more.","jir_financial_highlights":"Revenue: 36,575 (+11.1%)\nGross Profit: 5,196 (+10.2%)\nOperating Income: 1,681 (+41.6%)\nOrdinary Income: 1,965 (+38.0%)\nNet Income Attributable to Owners of Parent (Interim): 1,457 (+20.9%)\nEarnings per Share (Interim) (yen): 63.83 (+10.92)","jir_category":"","jir_hashtags":"#SodaNikka, #Earnings, #Go_forward_STAGE3","jir_key_figures":"Revenue: 36,575 million yen (+11.1% YoY)\nOperating Income: 1,681 million yen (+41.6% YoY)\nNet Income Attributable to Owners of Parent (Interim): 1,457 million yen (+20.9% YoY)","jir_meta_title":"Soda Nikka Co., Ltd. Financial Summary\uff5c2Q FY2027 Revenue 36,575 million yen \u2014 Progressing Toward Record High Profit","jir_meta_description":"Soda Nikka Co., Ltd. Q2 FY2027 financial summary: Revenue 36,575 million yen, operating income 1,681 million yen, ordinary income 1,965 million yen, interim net income 1,457 million yen. Chemicals & Functional Materials segment drove growth. Full-year forecast revised upward; dividends expected at 50 yen annually.","jir_og_title":"Soda Nikka Co., Ltd. Financial Summary\uff5cRevenue 36,575 million yen, Moving Toward Record High Profit","jir_og_description":"Financial summary: Revenue 36,575 million yen, operating income 1,681 million yen, net income 1,457 million yen. 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