Differences arose between the consolidated earnings forecasts and actual results for the second quarter of the fiscal year ending March 2027. Net sales were revised upward from 131,500 million yen to 145,584 million yen (+14,084 million yen), operating income was revised from 28,700 million yen to 34,192 million yen (+5,492 million yen), ordinary income was revised from 29,600 million yen to 34,686 million yen, and net income attributable to owners of parent for the interim period was revised from 22,400 million yen to 26,028 million yen. Basic earnings per share were revised from 168.52 yen to 194.70 yen. The primary drivers of the differences were strong sales in functional materials and domestic agrochemicals.<\/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":"4021","jir_company_name":"Nissan Chemical Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4021-20261109-04.pdf","jir_short_summary":"Differences arose between the consolidated earnings forecasts and actual results for the second quarter of the fiscal year ending March 2027. Net sales were revised upward from 131,500 million yen to 145,584 million yen (+14,084 million yen), operating income was revised from 28,700 million yen to 34,192 million yen (+5,492 million yen), ordinary income was revised from 29,600 million yen to 34,686 million yen, and net income attributable to owners of parent for the interim period was revised from 22,400 million yen to 26,028 million yen. Basic earnings per share were revised from 168.52 yen to 194.70 yen. The primary drivers of the differences were strong sales in functional materials and domestic agrochemicals.","jir_summary":"### Factors Behind the Differences and Overall Overview\nThis report discloses the differences between the consolidated earnings forecasts and the actual results for the second quarter of the fiscal year ending March 2027. Net sales exceeded the previous forecast, supported by steady semiconductor material sales in the functional materials segment and robust domestic agrochemical sales. The newly reported actual figures are: net sales of 145,584 million yen, operating income of 34,192 million yen, ordinary income of 34,686 million yen, net income attributable to owners of parent (interim) of 26,028 million yen, and basic earnings per share of 194.70 yen.\n\n### Outlook and Impact\nThis upward revision represents an improvement both year-over-year and versus the prior forecast, and may raise market expectations for the full-year outlook. Segment-wise, functional materials and domestic agrochemicals were the main contributors. Information on foreign exchange effects is unknown, so the impact of currency movements is unclear. Further disclosures will be needed to track future progress.","jir_financial_highlights":"Net Sales: 145,584 (+14,084 (increase from previously announced forecast A))\nOperating Income: 34,192 (+5,492)\nOrdinary Income: 34,686 (+5,086)\nNet Income Attributable to Owners of Parent (Interim): 26,028 (+3,628)\nBasic Earnings per Share: 194.70 yen (+26.18 yen)","jir_category":"","jir_hashtags":"#NissanChemical, #EarningsVariance, #InterimResults","jir_key_figures":"Net Sales: 145,584 million yen\nOperating Income: 34,192 million yen\nOrdinary Income: 34,686 million yen\nNet Income Attributable to Owners of Parent (Interim): 26,028 million yen","jir_meta_title":"Nissan Chemical Corporation: Differences in Q2 FY2027 Forecasts vs Results | Sales and Profits Revised Upward","jir_meta_description":"Disclosure of differences between Nissan Chemical Corporation's consolidated forecasts and actual results for Q2 of FY2027. Summary of reasons for upward revisions to net sales, operating income, and net income, and their potential impact.","jir_og_title":"Nissan Chemical Corporation | Announces Differences in Q2 FY2027 Results","jir_og_description":"Nissan Chemical Corporation announces variances between Q2 results and forecasts. Explains drivers of the substantial upward revisions in sales and profits and the outlook.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7700,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-145531","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n