{"id":153147,"date":"2026-11-14T20:13:47","date_gmt":"2026-11-14T11:13:47","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4360-20261113-01_wp_financial_summary\/"},"modified":"2026-11-14T20:13:47","modified_gmt":"2026-11-14T11:13:47","slug":"4360-20261113-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4360\/ir\/4360-20261113-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending March 2027 Q2 (Interim) Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the interim period of fiscal year ending March 2027, net sales were 6,015 million yen, operating income expanded to 665 million yen, and interim net income attributable to owners of parent increased to 583 million yen. By segment, Fine Chemicals reported net sales of 2,940 million yen, Flame Retardants 430 million yen, and Health Support 717 million yen, each recording year-over-year increases in sales and profit. The full-year forecast was revised upward, and the year-end dividend forecast remains at 7.50 yen.<\/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":"4360","jir_company_name":"MANAC Chemical Partners Co.,Ltd","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4360-20261113-01.pdf","jir_short_summary":"For the interim period of fiscal year ending March 2027, net sales were 6,015 million yen, operating income expanded to 665 million yen, and interim net income attributable to owners of parent increased to 583 million yen. By segment, Fine Chemicals reported net sales of 2,940 million yen, Flame Retardants 430 million yen, and Health Support 717 million yen, each recording year-over-year increases in sales and profit. The full-year forecast was revised upward, and the year-end dividend forecast remains at 7.50 yen.","jir_summary":"### Performance Overview\nConsolidated results for the period were solid: net sales of 6,015 million yen (YoY +3.6%), operating income of 665 million yen (YoY +47.0%), ordinary income of 696 million yen (YoY +38.4%), and interim net income attributable to owners of parent of 583 million yen (YoY +25.6%). All three segments\u2014Fine Chemicals, Flame Retardants, and Health Support\u2014recorded higher sales and profits. By segment, Fine Chemicals had net sales of 2,940 million yen, Flame Retardants 2,357 million yen, and Health Support 717 million yen. Contributions came from ramping up mass production of new products and expanded overseas sales.\n\n### Full-year Outlook and Dividends\nThe consolidated full-year forecast was revised upward at the interim, with expected net sales of 12,500 million yen, operating income of 1,100 million yen, ordinary income of 1,250 million yen, and net income attributable to owners of parent of 950 million yen. Earnings per share are 115.23 yen. Dividends are 7.50 yen at the end of the second quarter and the full-year forecast is also 7.50 yen, totaling 15.00 yen per share.","jir_financial_highlights":"Net Sales: 6,015 million yen (Year-over-Year (YoY) +3.6%)\nOperating Income: 665 million yen (Year-over-Year (YoY) +47.0%)\nOrdinary Income: 696 million yen (Year-over-Year (YoY) +38.4%)\nNet Income Attributable to Owners of Parent (interim): 583 million yen (Year-over-Year (YoY) +25.6%)\nFull-year Net Sales Forecast: 12,500 million yen (Revised upward from previous forecast)","jir_category":"","jir_hashtags":"#MANACChemicalPartners, #FinancialSummary, #InterimResults, #FineChemicals, #FlameRetardants, #HealthSupport","jir_key_figures":"Net Sales: 6,015 million yen (Year-over-Year +3.6%)\nOperating Income: 665 million yen (Year-over-Year +47.0%)\nNet Income Attributable to Owners of Parent (interim): 583 million yen (Year-over-Year +25.6%)","jir_meta_title":"MANAC Chemical Partners Co.,Ltd \u2014 FY Mar 2027 Q2 Interim Results | Net Sales 6,015 million yen, Operating Income 665 million yen","jir_meta_description":"Key points of MANAC Chemical Partners Co.,Ltd's FY Mar 2027 Q2 interim results: year-over-year changes in net sales and profits, segment trends, revisions to full-year forecasts, and dividend policy summarized for investors.","jir_og_title":"MANAC Chemical Partners Co.,Ltd \u2014 Key Points of Q2 Interim Results","jir_og_description":"Three segments\u2014Fine Chemicals, Flame Retardants, and Health Support\u2014posted solid performance. Review of revised full-year forecasts and dividend policy.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"23\/3\u671f\\\",\\\"24\/3\u671f\\\",\\\"25\/3\u671f\\\",\\\"26\/3\u671f\\\",\\\"27\/3\u671f\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[474,483,? ,503,696],\\\"borderColor\\\":\\\"#3e95cd\\\",\\\"fill\\\":false}]}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"23\/3\u671f\\\",\\\"24\/3\u671f\\\",\\\"25\/3\u671f\\\",\\\"26\/3\u671f\\\",\\\"27\/3\u671f\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[383,61,-195,465,583],\\\"borderColor\\\":\\\"#8e5ea2\\\",\\\"fill\\\":false}]}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Net Sales Breakdown\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"Fine Chemicals\\\",\\\"Flame Retardants\\\",\\\"Health Support\\\"],\\\"datasets\\\":[{\\\"data\\\":[2940,2357,717],\\\"backgroundColor\\\":[\\\"#4e79a7\\\",\\\"#f28e2b\\\",\\\"#e45756\\\"]}]}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Profit Analysis\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"Fine Chemicals\\\",\\\"Flame Retardants\\\",\\\"Health Support\\\"],\\\"datasets\\\":[{\\\"data\\\":[775,430,82],\\\"backgroundColor\\\":[\\\"#4e79a7\\\",\\\"#f28e2b\\\",\\\"#e45756\\\"]}]}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Forecast vs. Actual Comparison\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"Net Sales\\\",\\\"Operating Income\\\",\\\"Ordinary Income\\\",\\\"Net Income\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Forecast\\\",\\\"data\\\":[12500,1100,1250,950],\\\"borderColor\\\":\\\"#4e79a7\\\",\\\"fill\\\":false},{\\\"label\\\":\\\"Actual\\\",\\\"data\\\":[6015,665,696,583],\\\"borderColor\\\":\\\"#e2e3e5\\\",\\\"fill\\\":false}]}\"}]","ir_related_company":59749,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153147","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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