Nippon Chemical Industrial (4092) Q2 2027 earnings summary

Executive summary

• H1 FY2027 net sales rose 0.7% YoY to ¥21,155 million; operating profit fell 1.6% to ¥1,367 million, while profit attributable to owners of parent increased 51.9% to ¥2,029 million.

• Comprehensive income increased to ¥3,740 million from ¥1,756 million, supported by a ¥1,978 million gain in valuation differences on available-for-sale securities.

Financial highlights

• Gross profit declined to ¥4,083 million from ¥4,161 million; SG&A decreased to ¥2,715 million from ¥2,770 million.

• Ordinary profit decreased 2.6% YoY to ¥1,338 million; profit before income taxes rose to ¥2,763 million from ¥1,721 million.

• Basic EPS was ¥234.00, compared with ¥152.79 in H1 FY2026.

• Net cash from operating activities was ¥269 million, down from ¥1,335 million; cash and cash equivalents ended the period at ¥5,847 million versus ¥7,784 million a year earlier.

Outlook and guidance

• FY2027 forecast: net sales ¥40,800 million, operating profit ¥2,800 million, ordinary profit ¥2,700 million and parent-attributable profit ¥4,500 million.

• FY2027 forecast basic EPS is ¥518.63; forecast annual dividend is ¥240 per share, with no revisions to the earnings or dividend forecasts.