{"id":21393,"date":"2026-01-28T16:46:17","date_gmt":"2026-01-28T07:46:17","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4362-20260128-01_wp_financial_summary\/"},"modified":"2026-01-28T16:46:17","modified_gmt":"2026-01-28T07:46:17","slug":"4362-20260128-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4362\/ir\/4362-20260128-01_wp_financial_summary\/","title":{"rendered":"FY2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the nine-month period ended March 2026, net sales were \u00a524,879 million (6.5% YoY decline), operating income was \u00a53,846 million (2.6% YoY increase), and net income attributable to owners of parent was \u00a53,453 million (23.1% YoY increase).<\/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,"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":"4362","jir_company_name":"Nippon Seika Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/4362-20260128-01.pdf","jir_short_summary":"For the nine-month period ended March 2026, net sales were \u00a524,879 million (6.5% YoY decline), operating income was \u00a53,846 million (2.6% YoY increase), and net income attributable to owners of parent was \u00a53,453 million (23.1% YoY increase).","jir_summary":"### Overview of Business Results\nFor the consolidated cumulative period of Q3 FY2026, net sales were \u00a524,879 million (6.5% YoY decline). A significant revenue decrease was recorded due to the withdrawal of one trading subsidiary from the group in the trading segment. However, operating income increased to \u00a53,846 million (2.6% YoY increase), ordinary income rose to \u00a54,105 million (1.8% YoY increase), and net income attributable to owners of parent increased to \u00a53,453 million (23.1% YoY increase), achieving earnings growth. The increase in profits was driven by improved profitability in the fine chemical segment and the recording of gains on sales of investment securities. By segment, the Functional Products segment reported net sales of \u00a519,218 million (9.1% YoY decline) and operating income of \u00a53,365 million (2.2% YoY increase), with the Beauty Care area experiencing sales and profit declines, the Healthcare area achieving both sales and profit growth, and the Fine Chemical area posting sales decreases but profit growth. The Environmental Sanitation Products segment recorded net sales of \u00a55,483 million (3.3% YoY increase) and operating income of \u00a5428 million (3.4% YoY increase), achieving both sales and profit growth.\n\n### Financial Position and Outlook\nTotal assets increased by \u00a54,072 million from the previous fiscal year to \u00a563,868 million; liabilities rose by \u00a52,417 million to \u00a513,144 million; and net assets increased by \u00a51,654 million to \u00a550,723 million. These changes were mainly due to increases in accounts payable related to capital expenditures and construction in progress. The number of shares issued decreased due to share buybacks and cancellations. There is no change to the full-year earnings forecast, with net sales expected at \u00a535.0 billion (1.9% YoY decrease), operating income at \u00a55.5 billion (12.4% YoY increase), net income attributable to owners of parent at \u00a54.5 billion (16.3% YoY increase), and an annual dividend forecast of \u00a594 (up from \u00a574 last year).","jir_financial_highlights":"Net Sales: \u00a524,879 million (6.5% YoY decrease)\nOperating Income: \u00a53,846 million (2.6% YoY increase)\nOrdinary Income: \u00a54,105 million (1.8% YoY increase)\nNet Income Attributable to Owners of Parent: \u00a53,453 million (23.1% YoY increase)\nEquity Ratio: 77.8% (Decrease YoY (80.5% \u2192 77.8%))\nNumber of Shares Issued (Including Treasury Stock): 23,822,447 shares (Decrease YoY (25,372,447 shares \u2192 23,822,447 shares))\nNumber of Treasury Shares: 2,137,175 shares (Decrease YoY (2,873,681 shares \u2192 2,137,175 shares))\nAnnual Dividend Forecast: \u00a594.00 (Increase YoY (\u00a574.00 \u2192 \u00a594.00))","jir_category":"","jir_hashtags":"#NipponSeika, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: \u00a524,879 million (6.5% YoY decrease)\nOperating Income: \u00a53,846 million (2.6% YoY increase)\nNet Income Attributable to Owners of Parent: \u00a53,453 million (23.1% YoY increase)","jir_meta_title":"Nippon Seika Co., Ltd. FY2026 Q3 Financial Results: Net Sales \u00a524,879 Million, Net Income Up 23.1%","jir_meta_description":"Nippon Seika Co., Ltd. FY2026 Q3 Financial Summary. Net sales decreased 6.5% YoY to \u00a524,879 million, operating income increased 2.6% to \u00a53,846 million, and net income attributable to owners of parent rose 23.1% to \u00a53,453 million.","jir_og_title":"Nippon Seika Co., Ltd. Announces FY2026 Q3 Financial Summary","jir_og_description":"Sales declined while profits increased. Recording of gains on sales of investment securities pushed net income up 23.1%. Full-year forecast remains unchanged.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[26610,24879],\\\"backgroundColor\\\":\\\"#4e73df\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[3749,3846],\\\"backgroundColor\\\":\\\"#1cc88a\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[2805,3453],\\\"backgroundColor\\\":\\\"#f6c23e\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales by Segment (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Beauty Care\\\",\\\"Healthcare\\\",\\\"Fine Chemical\\\",\\\"Trading\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"FY2025 Q3\\\",\\\"data\\\":[6572,4343,4231,5984],\\\"backgroundColor\\\":\\\"#36b9cc\\\"},{\\\"label\\\":\\\"FY2026 Q3\\\",\\\"data\\\":[6516,5202,4171,3328],\\\"backgroundColor\\\":\\\"#858796\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_operating_profit_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income by Segment (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Beauty Care\\\",\\\"Healthcare\\\",\\\"Fine Chemical\\\",\\\"Trading\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"FY2025 Q3\\\",\\\"data\\\":[1823,739,447,282],\\\"backgroundColor\\\":\\\"#e74a3b\\\"},{\\\"label\\\":\\\"FY2026 Q3\\\",\\\"data\\\":[1598,834,774,158],\\\"backgroundColor\\\":\\\"#f8f9fc\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":17038,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-21393","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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