For the six months ended December 2026, net sales and revenue were 676,852 hundred million yen, core operating income 88,753 hundred million yen, operating income 73,310 hundred million yen, and net income attributable to owners of the parent 48,451 hundred million yen. YoY changes: net sales +5.4%, core operating income +156.5%, operating income +124.8%, net income attributable to owners of the parent +146.5%. Klasa Chemical\u2019s spin-off policy is progressing, and effects from non-continuing operations are noted. The full-year guidance has been updated and released.<\/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":"4004","jir_company_name":"Resonac Holdings Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/4004-20260806-01.pdf","jir_short_summary":"For the six months ended December 2026, net sales and revenue were 676,852 hundred million yen, core operating income 88,753 hundred million yen, operating income 73,310 hundred million yen, and net income attributable to owners of the parent 48,451 hundred million yen. YoY changes: net sales +5.4%, core operating income +156.5%, operating income +124.8%, net income attributable to owners of the parent +146.5%. Klasa Chemical\u2019s spin-off policy is progressing, and effects from non-continuing operations are noted. The full-year guidance has been updated and released.","jir_summary":"### Overview of results\nDuring this interim period, net sales and revenue increased overall, with favorable demand in the semiconductor and electronic materials segments leading to improvements by segment. Core operating income rose across all segments, reflecting a substantial expansion in profitability on an operating basis excluding non-recurring items. Klasa Chemical\u2019s spin-off plan is progressing, and the full-year forecast has been updated to reflect the impact of non-continuing operations. Financial position improved with increases in assets and cash, driving a significant improvement in cash position.\n\n### Outlook and perspective\nThe full-year earnings forecast has been disclosed on the premise of treating the Klasa Chemical segment as a non-continuing operation; attention is required on the timing and implications of the spin-off. Going forward, performance of continuing operations after excluding non-continuing businesses, as well as potential impacts from raw material price changes and exchange rate movements, may affect results. At the earnings briefing, focus is expected on details of the spin-off, M&A and partnership trends, and the sustainability of segment-specific strategies.","jir_financial_highlights":"Net sales and revenue: 676,852\u767e\u4e07\u5186 (YoY +5.4\uff05)\nCore operating income: 88,753\u767e\u4e07\u5186 (YoY +156.5\uff05)\nOperating income: 73,310\u767e\u4e07\u5186 (YoY +124.8\uff05)\nNet income attributable to owners of the parent: 48,451\u767e\u4e07\u5186 (YoY +146.5\uff05)\nTotal assets: 2,215,999\u767e\u4e07\u5186 (YoY +109,276\u767e\u4e07\u5186)\nCash and cash equivalents at end of period: 327,067\u767e\u4e07\u5186 (YoY +119,097\u767e\u4e07\u5186)","jir_category":"","jir_hashtags":"#ResonacHoldings, #Earnings, #SemiconductorMaterials, #SpinOff","jir_key_figures":"Net sales and revenue: 676,852\u767e\u4e07\u5186\uff08YoY +5.4\uff05\uff09\nCore operating income: 88,753\u767e\u4e07\u5186\uff08YoY +156.5\uff05\uff09\nOperating income: 73,310\u767e\u4e07\u5186\uff08YoY +124.8\uff05\uff09","jir_meta_title":"Resonac Holdings: 2026 2Q Earnings \u2014 Strong Revenue and Profit Growth; Spin-off Considered","jir_meta_description":"Resonac Holdings' 2026 2Q earnings show net sales and revenue of 676,852\u767e\u4e07\u5186, core operating income of 88,753\u767e\u4e07\u5186, and operating income of 73,310\u767e\u4e07\u5186. Spin-off of Klasa Chemical is under consideration. Attention to ongoing business outlook and dividend policy.","jir_og_title":"Resonac HD 2026 Q2 Earnings \u2014 Substantial Profit Growth; Spin-off Under Review","jir_og_description":"Resonac HD's second-quarter earnings show growth in sales and profits near historical levels. The spin-off policy for Klasa Chemical is a key topic.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales and Revenue Trend (Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/06\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales and Revenue\\\",\\\"data\\\":[642054,676852]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Core Operating Income Trend (Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/06\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Core Operating Income\\\",\\\"data\\\":[34598,88753]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segmented Net Sales and Revenue\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Semiconductor & Electronic Materials\\\",\\\"Mobility\\\",\\\"Innovation Materials\\\",\\\"Chemical\\\",\\\"Klasa Chemical\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales and Revenue\\\",\\\"data\\\":[298962,84921,50758,97840,132025]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Segment Core Operating Income\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Semiconductor & Electronic Materials\\\",\\\"Mobility\\\",\\\"Innovation Materials\\\",\\\"Chemical\\\",\\\"Klasa Chemical\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Core Operating Income\\\",\\\"data\\\":[88485,1308,4946,-8151, -806]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Full-Year Guidance vs. Actual\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":{}}\"}]","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-97463","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n