Unitika (3103) Q3 2026 earnings summary

Executive summary

• Revenue for the third quarter was ¥95.6 billion, up 2.2% year-over-year, driven by strong electronic materials sales and product price revisions.

• Operating profit surged to ¥9.0 billion, a 110.3% increase year-over-year, due to cost reductions, price revisions, and robust high-margin product sales.

• Net profit attributable to shareholders was ¥10.6 billion, reversing a prior-year loss, reflecting a ¥23.7 billion gain from fixed asset sales and a ¥12.4 billion business restructuring loss.

• Profitability improved due to withdrawal from unprofitable businesses and favorable foreign exchange impacts.

Financial highlights

• Revenue: ¥95.6 billion (up 2.2% year-over-year).

• Operating profit: ¥9.0 billion (up 110.3% year-over-year).

• Net profit: ¥10.6 billion (compared to a ¥24.4 billion loss in the same quarter last year).

• Gross profit: ¥23.6 billion (up ¥4.4 billion year-over-year).

• Special gains included ¥23.7 billion from fixed asset sales; special losses included ¥12.4 billion in restructuring costs.

Outlook and guidance

• Full-year revenue forecast maintained at ¥110.0 billion.

• Full-year operating profit forecast raised to ¥9.5 billion.

• Full-year net profit forecast set at ¥20.0 billion, reflecting completion of business withdrawals and improved earnings visibility.

• Earnings per share forecast at ¥342.35.