Discloses differences between interim actual results for April 1, 2026 to September 30, 2026 and the previous forecast. Net sales were 208,721 million yen, exceeding the previous forecast of 205,000 million yen; operating income was 24,709 million yen, exceeding the previous forecast of 17,000 million yen. The full-year forecast has been revised to net sales of 425,000 million yen, operating income of 37,000 million yen, ordinary income of 26,000 million yen, and net income attributable to owners of parent of 16,000 million yen. The variances for the first and second quarters are upward. These results reflect price revisions in response to raw material price trends and the impact of inventory settlements.<\/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":"4061","jir_company_name":"Denka Company Limited","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4061-20261109-03.pdf","jir_short_summary":"Discloses differences between interim actual results for April 1, 2026 to September 30, 2026 and the previous forecast. Net sales were 208,721 million yen, exceeding the previous forecast of 205,000 million yen; operating income was 24,709 million yen, exceeding the previous forecast of 17,000 million yen. The full-year forecast has been revised to net sales of 425,000 million yen, operating income of 37,000 million yen, ordinary income of 26,000 million yen, and net income attributable to owners of parent of 16,000 million yen. The variances for the first and second quarters are upward. These results reflect price revisions in response to raw material price trends and the impact of inventory settlements.","jir_summary":"### Overview of Performance\nThis report conveys differences between the consolidated forecast and actual results for the second quarter of the fiscal year ending March 2027 and revisions to the full-year forecast. Actual results exceeded the previous forecast for net sales, operating income, ordinary income, and interim net income attributable to owners of parent, driven by increased shipment volumes of electronic and advanced products and price revisions in response to rising raw material and fuel costs caused by conditions in the Middle East. Meanwhile, the full-year forecast was revised on the assumption of easing raw material price trends; net sales are expected to fall short of the previous forecast, but operating income and ordinary income are expected to exceed it. Special losses include business restructuring losses related to the U.S. subsidiary, and the initial forecast has been maintained.\n\n### Outlook and Factors\nAssuming a moderation of tensions in the Middle East, the full-year forecast has been revised to reflect price revisions following declines in raw material prices and the one-time downward impact on gains from inventory settlements. Going forward, attention will be focused on raw material price trends, supply-demand conditions in the Middle East, and the impact of business restructuring losses at the U.S. subsidiary.","jir_financial_highlights":"Net Sales: 208,721 million yen (Increase from previous forecast of 205,000 million yen)\nOperating Income: 24,709 million yen (Increase from previous forecast of 17,000 million yen)\nOrdinary Income: 21,170 million yen (Increase from previous forecast of 11,000 million yen)\nInterim Net Income Attributable to Owners of Parent: 6,930 million yen (Increase from previous forecast of 0 million yen)\nInterim Net Income per Share: 0 yen (Same as previous forecast of 0.00)","jir_category":"","jir_hashtags":"#Denka, #InterimFinancialResults, #ForecastRevision","jir_key_figures":"Net sales (Second Quarter actual): 208,721 million yen\nFull-year net sales forecast: 425,000 million yen\nFull-year operating income forecast: 37,000 million yen","jir_meta_title":"Denka Company Limited: Revision to FY2027 Second Quarter Forecasts | Net Sales Up; Full-Year Mixed with Lower Sales but Higher Profit Outlook","jir_meta_description":"Denka disclosed differences between its interim forecasts and actuals announced in August 2026. The second quarter saw net sales and profits exceed prior forecasts, while the full-year projection anticipates lower net sales but higher operating and ordinary income. Key drivers are raw material and fuel price trends, price revisions, and inventory settlement effects.","jir_og_title":"Denka Company Limited | Revision to FY2027 Second Quarter Forecasts","jir_og_description":"Denka reported variances between interim actuals and prior forecasts, with increases in net sales and profits. Some downward factors affect the full-year forecast. Raw material trends remain a key focus.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8858,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-144356","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n