Recorded an impairment loss of 431 million yen and revised the full-year consolidated earnings guidance for the fiscal year ending March 2026 to net sales of 27,890 million yen (6.5% increase from previous forecast), operating income of 3,340 million yen (24.6% increase), and net income attributable to owners of parent of 2,180 million yen (1.8% 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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":"4094","jir_company_name":"Nippon Chemical Industrial Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-24","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/4094-20260324-01.pdf","jir_short_summary":"Recorded an impairment loss of 431 million yen and revised the full-year consolidated earnings guidance for the fiscal year ending March 2026 to net sales of 27,890 million yen (6.5% increase from previous forecast), operating income of 3,340 million yen (24.6% increase), and net income attributable to owners of parent of 2,180 million yen (1.8% decrease).","jir_summary":"### Recording of Impairment Loss and Revision of Earnings Guidance\nDue to the termination of the contract manufacturing business for lithium-ion battery cathode materials, it was resolved to record an impairment loss of 431 million yen on fixed assets as an extraordinary loss. Consequently, the full-year consolidated earnings guidance for the fiscal year ending March 2026 was revised upward to net sales of 27,890 million yen (6.5% increase from previous forecast), operating income of 3,340 million yen (24.6% increase), and ordinary income of 3,760 million yen (21.3% increase). On the other hand, the impact of recording the impairment loss led to a downward revision of net income attributable to owners of parent to 2,180 million yen (1.8% decrease).\n\n### Voluntary Surrender of Executive Compensation and Future Outlook\nAcknowledging the burden on employees due to business termination and the occurrence of impairment losses, it was resolved that four executives including the Representative Director and President will voluntarily surrender a portion of their monthly compensation for a three-month period from April to June 2026. The impact on consolidated earnings from the fiscal year ending March 2027 onwards is currently under review and will be disclosed again around May. There is no change to the shareholder return policy.","jir_financial_highlights":"Impairment Loss: 431 million yen (Scheduled to be recorded as an extraordinary loss)\nNet Sales: 27,890 million yen (6.5% increase from previous forecast)\nOperating Income: 3,340 million yen (24.6% increase from previous forecast)\nOrdinary Income: 3,760 million yen (21.3% increase from previous forecast)\nNet Income Attributable to Owners of Parent: 2,180 million yen (1.8% decrease from previous forecast)","jir_category":"","jir_hashtags":"#NipponChemicalIndustrial, #EarningsGuidanceRevision, #IRInformation","jir_key_figures":"Impairment Loss: 431 million yen (scheduled to be recorded as an extraordinary loss)\nNet Sales Forecast for Fiscal Year Ending March 2026: 27,890 million yen (6.5% increase from previous forecast)\nExecutive Compensation Surrender Period: April to June 2026 (3 months)","jir_meta_title":"Nippon Chemical Industrial Announces 431 Million Yen Impairment Loss and Revision of Earnings Guidance for Fiscal Year Ending March 2026","jir_meta_description":"Nippon Chemical Industrial recorded an impairment loss of 431 million yen due to termination of the contract manufacturing business for lithium-ion battery cathode materials. Net sales forecast for fiscal year ending March 2026 has been revised upward to 27,890 million yen, while net income forecast was revised downward to 2,180 million yen.","jir_og_title":"Nippon Chemical Industrial Announces Impairment Loss and Revision of Earnings Guidance","jir_og_description":"Revised earnings guidance for fiscal year ending March 2026 following recording of 431 million yen impairment loss. Partial surrender of executive compensation also decided.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17390,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-35879","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n