For the nine-month period of the fiscal year ending December 2026, consolidated revenue was 871,853 million yen, up 14.2% year-over-year. Core operating profit was 164,137 million yen, up 136.2% year-over-year. Operating profit was 148,350 million yen, and profit for the period attributable to owners of the parent was 94,640 million yen. Following the partial spin-off of Clathas Chemical, that business is presented as discontinued operations. Consolidated forecasts have been revised. 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Core operating profit was 164,137 million yen, up 136.2% year-over-year. Operating profit was 148,350 million yen, and profit for the period attributable to owners of the parent was 94,640 million yen. Following the partial spin-off of Clathas Chemical, that business is presented as discontinued operations. Consolidated forecasts have been revised. There are special notes including the impact of an in-kind dividend.","jir_summary":"### Overview of Results\nFor the cumulative third quarter period of the fiscal year ending December 2026, revenue was 871,853 million yen, up 14.2% year-over-year, and core operating profit increased significantly to 164,137 million yen. By segment, semiconductor and electronic materials, innovation materials, and chemicals achieved higher revenue and profits, while mobility remained generally solid despite periods affected by transfers. Operating profit rose substantially as prior impairment impacts did not recur. Following the partial spin-off of Clathas Chemical, that business has been classified as discontinued operations. The full-year forecast has been revised and disclosed.\n\n### Outlook, Dividends and Capital Policy\nThis quarterly financial summary notes revisions to the full-year earnings forecast, reflecting updates to consolidated performance expectations. The report describes the implementation of an in-kind dividend and changes in the handling of Clathas Chemical shares, which have increased liabilities related to the in-kind dividend and affected the financial position. The company has indicated that, after the new spin-off, equity-method accounting will be discontinued and the investment will be measured at FVTOCI.","jir_financial_highlights":"Revenue: 871,853 (Year-over-Year (YoY) change for the same quarter: 14.2%)\nCore Operating Profit: 164,137 (Year-over-Year (YoY) change for the same quarter: 136.2%)\nOperating Profit: 148,350 (Year-over-Year (YoY) change for the same quarter: 708.3%)\nProfit for the Period Attributable to Owners of the Parent: 94,640 (No comparable amount recorded in the same quarter of the prior year \u2192 now reported)\nTotal Assets: 2,173,299 (Increase from prior fiscal year-end: +66,576)\nTreasury Stock: - (-)","jir_category":"","jir_hashtags":"#ResonacHoldings, #Earnings, #ClathasChemical, #DiscontinuedOperations, #InKindDividend","jir_key_figures":"Revenue: 871,853 million yen\nCore Operating Profit: 164,137 million yen\nOperating Profit: 148,350 million yen\nProfit for the Period Attributable to Owners of the Parent: 94,640 million yen\nTotal Assets: 2,173,299 million yen","jir_meta_title":"Resonac Holdings Corporation \u2014 FY2026 Q3 Financial Summary | Revenue Up, Core Profit Substantially Increased","jir_meta_description":"Summary of Resonac Holdings Corporation's IFRS-based results for Q3 of FY2026. Revenue: 871,853 million yen; Core Operating Profit: 164,137 million yen; Operating Profit: 148,350 million yen. Includes notes on an in-kind dividend and the partial spin-off.","jir_og_title":"Explanation of Resonac Holdings Corporation's FY2026 Q3 Results","jir_og_description":"IFRS-based Q3 FY2026 summary: revenue exceeded the prior year and core operating profit increased substantially. Also addresses the classification of Clathas Chemical as discontinued operations following its spin-off.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7528,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-149145","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n