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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/4042-20260205-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were \u00a5756.07 billion (5.0% decrease YoY), operating income was \u00a569.89 billion (6.3% decrease YoY), and quarterly net income attributable to owners of the parent was \u00a524.62 billion (49.2% decrease YoY).","jir_summary":"### Performance Overview\nConsolidated results for the third quarter of the fiscal year ending March 2026 recorded net sales of \u00a5756.1 billion, a 5.0% decrease from the same period last year. This was influenced by declines in naphtha prices and overseas market prices of major products, reduced production volumes due to differences in scale of regular maintenance at the Nanyo plant, and reduced demand for petrochemical products. Operating income was \u00a569.9 billion, down 6.3% year-over-year; although the engineering segment saw sales growth and raw material prices declined, the negative impact of deteriorating inventory valuation differences and increased fixed costs weighed on profits. Quarterly net income attributable to owners of the parent was \u00a524.6 billion, a 49.2% decrease YoY, impacted by impairment losses on fixed assets recorded at the US subsidiary.\n\n### Business Segment Status\nThe petrochemical segment posted net sales of \u00a5133.0 billion (16.4% decrease YoY) and operating income of \u00a58.1 billion (34.7% decrease YoY). The chlor-alkali segment recorded net sales of \u00a5253.8 billion (9.0% decrease YoY) and operating income of \u00a5100 million (decreased profit YoY). The functional products segment had net sales of \u00a5202.6 billion (nearly flat) and operating income of \u00a531.1 billion (nearly flat). The engineering segment performed strongly with net sales of \u00a5132.8 billion (10.7% increase YoY) and operating income of \u00a527.8 billion (30.1% increase YoY). Other businesses posted net sales of \u00a533.8 billion (2.2% decrease YoY) and operating income of \u00a52.8 billion (24.0% increase YoY).\n\n### Financial Position and Cash Flow Status\nTotal assets increased from the previous fiscal year-end to \u00a51.344 trillion. Liabilities rose to \u00a5460.8 billion, while net assets decreased to \u00a5883.6 billion. Cash and cash equivalents declined to \u00a5134.3 billion compared to the previous fiscal year-end. Cash flow from operating activities resulted in inflow of \u00a579.0 billion; investing activities saw outflow of \u00a558.0 billion; and financing activities recorded outflow of \u00a524.8 billion. The increase in financing outflows was due to share buyback activities.\n\n### Revision to Consolidated Earnings Forecast\nThe consolidated earnings forecast for the full fiscal year ending March 2026 has been revised to net sales of \u00a51.01 trillion (5.0% decrease YoY), operating income of \u00a590.0 billion (9.0% decrease YoY), ordinary income of \u00a594.0 billion (8.7% decrease YoY), and net income attributable to owners of the parent of \u00a530.0 billion (48.3% decrease YoY). Earnings per share for the period is expected to be \u00a594.93. This is a revision from the forecast announced on November 4, 2025.","jir_financial_highlights":"Net Sales: 756,078 million yen (5.0% decrease YoY)\nOperating Income: 69,894 million yen (6.3% decrease YoY)\nOrdinary Income: 76,979 million yen (6.7% decrease YoY)\nQuarterly Net Income Attributable to Owners of Parent: 24,629 million yen (49.2% decrease YoY)\nTotal Assets: 1,344,336 million yen (Increase from previous fiscal year-end)\nNet Assets: 883,557 million yen (Decrease from previous fiscal year-end)\nEquity Ratio: 59.8% (Decrease from 62.3% at previous fiscal year-end)\nAnnual Dividend (Forecast): \u00a5100 (\u00a550 x 2 times) (Same as previous fiscal year)\nConsolidated Earnings Guidance for Fiscal Year Ending March 2026 - Net Sales: 1,010,000 million yen (5.0% decrease YoY)\nConsolidated Earnings Guidance for Fiscal Year Ending March 2026 - Operating Income: 90,000 million yen (9.0% decrease YoY)\nConsolidated Earnings Guidance for Fiscal Year Ending March 2026 - Net Income Attributable to Owners of Parent: 30,000 million yen (48.3% decrease YoY)","jir_category":"","jir_hashtags":"#TOSOCorporation, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 756,078 million yen (5.0% decrease YoY)\nOperating Income: 69,894 million yen (6.3% decrease YoY)\nQuarterly Net Income Attributable to Owners of Parent: 24,629 million yen (49.2% decrease YoY)","jir_meta_title":"TOSO Corporation Fiscal Year Ending March 2026 Q3 Financial Results: Net Sales \u00a5756 Billion, Net Income Down 49.2%","jir_meta_description":"TOSO Corporation's Fiscal Year Ending March 2026 Q3 Financial Summary. Net sales of \u00a5756 billion (5.0% decrease YoY), operating income of \u00a569.8 billion (6.3% decrease YoY), and net income attributable to owners of the parent of \u00a524.6 billion (49.2% decrease YoY). Revised full-year earnings forecast also announced.","jir_og_title":"TOSO Corporation Fiscal Year Ending March 2026 Q3 Financial Results Announcement","jir_og_description":"TOSO Corporation's Fiscal Year Ending March 2026 Q3 Financial Summary reports declining net sales and a significant drop in net income.","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 (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[795696,756078],\\\"borderColor\\\":\\\"#007bff\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[74600,69894],\\\"borderColor\\\":\\\"#28a745\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Quarterly Net Income Attributable to Owners of Parent Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Quarterly Net Income\\\",\\\"data\\\":[48525,24629],\\\"borderColor\\\":\\\"#dc3545\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Net Sales Breakdown (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Petrochemical\\\",\\\"Chlor-Alkali\\\",\\\"Functional Products\\\",\\\"Engineering\\\",\\\"Others\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"FY2025 Q3\\\",\\\"data\\\":[159099,278802,203244,119954,34594],\\\"backgroundColor\\\":[\\\"#007bff\\\",\\\"#28a745\\\",\\\"#ffc107\\\",\\\"#17a2b8\\\",\\\"#6c757d\\\"]},{\\\"label\\\":\\\"FY2026 Q3\\\",\\\"data\\\":[133031,253789,202606,132802,33849],\\\"backgroundColor\\\":[\\\"#0056b3\\\",\\\"#1e7e34\\\",\\\"#e0a800\\\",\\\"#117a8b\\\",\\\"#5a6268\\\"]}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_segment_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Operating Income (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Petrochemical\\\",\\\"Chlor-Alkali\\\",\\\"Functional Products\\\",\\\"Engineering\\\",\\\"Others\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"FY2025 Q3\\\",\\\"data\\\":[12420,7331,31259,21361,2227],\\\"backgroundColor\\\":[\\\"#007bff\\\",\\\"#28a745\\\",\\\"#ffc107\\\",\\\"#17a2b8\\\",\\\"#6c757d\\\"]},{\\\"label\\\":\\\"FY2026 Q3\\\",\\\"data\\\":[8105,96,31130,27800,2800],\\\"backgroundColor\\\":[\\\"#0056b3\\\",\\\"#1e7e34\\\",\\\"#e0a800\\\",\\\"#117a8b\\\",\\\"#5a6268\\\"]}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":7688,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-24265","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n