Interim report
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DISCLAIMER : This document has been translated from a part of the Japanese original for reference purposes only . In the event of any discrepancy between this translated document and the Japanese original , the original shall prevail . Consolidated Financial Results for the Three Months Ended June 30 , 2026 ( Under Japanese GAAP ) Company name : Listing : Nippon Chemical Industrial CO . , LTD . Tokyo Stock Exchange Securities code : 4092 URL : Representative : Inquiries : Telephone : + 81-3-3636-8060 https://www.nippon-chem.co.jp/ Hirota Tanahashi , President Yuji Kumada , General Manager , Accounting Department Scheduled date to commence dividend payments : August 10 , 2026 Operating profit Millions of yen 1,165 1,110 Preparation of supplementary material on financial results : Holding of financial results briefing : Yes None ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the three months ended June 30 , 2026 ( from April 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Net sales Three months ended Millions of yen % June 30 , 2026 11,036 0.8 June 30 , 2025 10,949 5.5 Profit attributable to owners of Ordinary profit parent % Millions of yen % Millions of yen % 5.0 1,232 8.7 903 ( 24.9 ) ( 34.2 ) 1,134 ( 34.9 ) 1,203 ( 3.9 ) Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : Basic earnings per share ¥ 6,042 million ¥ 1,005 million [ 500.8 % ] [ ( 41.4 ) % ] Diluted earnings per share Three months ended June 30 , 2026 June 30 , 2025 Yen Yen 104.13 137.74 ( 2 ) Consolidated financial position As of June 30 , 2026 March 31 , 2026 Reference : Equity As of June 30 , 2026 : As of March 31 , 2026 : 2 . Cash dividends Total assets Net assets Equity - to - asset ratio Millions of yen Millions of yen 85,837 78,457 55,843 50,321 ¥ 55,843 million ¥ 50,321 million % 65.1 64.1 Fiscal year ended March 31 , 2026 Fiscal year ending March 31 , 2027 Fiscal year ending March 31 , 2027 ( Forecast ) First quarter - end Second quarter - end Yen Yen 60.00 Note : Revisions to the forecast of cash dividends most recently announced : None 120.00 Annual dividends per share Third quarter - end Fiscal year - end Total Yen Yen Yen 60.00 120.00 120.00 3. Forecast of consolidated financial results for the fiscal year ending March 31 , 2027 ( from April 1 , 2026 to March 31 , 2027 ) 240.00 Net sales Operating profit Ordinary profit ( Percentages indicate year - on - year changes . ) Profit attributable to Basic earnings per share owners of parent Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Fiscal year ending 40,800 1.5 2,800 15.9 2,700 13.7 4,500 55.5 518.63 March 31 , 2027 Note : Revisions to the earnings forecasts most recently announced : Yes
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* Notes (1) Significant changes in the scope of consolidation during the period: None (2) Adoption of accounting treatment specific to the prepar ation of quarterly consolidated financial statements: None (3) Changes in accounting policies, changes in accounting estimates, and restatement (i) Changes in accounting policies due to revisions to accounting standards and other regulations: None (ii) Changes in accounting policies due to other reasons: None (iii) Changes in accoun ting estimates: None (iv) Restatement: None (4) Number of issued shares (common shares) (i) Total number of issued shares at the end of the period (including treasury shares) As of June 30, 2026 8,922,775 shares As of March 31, 2026 8,922,775 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 246,024 shares As of March 31, 2026 246,024 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 8,676,751 shares Three months ended June 30, 2025 8,735,699 shares * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public acc ountants or an audit firm:None * Proper use of earnings forecasts, and other special matters (Cautions on forward-looking statements, etc.) Forward-looking statements, such as earnings forecasts, contained in this material are based on information available to the Company and certain conditions that the Company deems reasonable, and actual results may differ due to various factors.
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Quarterly consolidated balance sheet (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 8,112 6,231 Notes receivable - trade 61 60 Electronically recorded monetary claims - operating 775 749 Accounts receivable - trade 10,518 11,887 Merchandise and finished goods 3,879 4,238 Work in process 3,388 3,472 Raw materials and supplies 3,789 3,864 Consumption taxes refund receivable 0 - Other 555 784 Allowance for doubtful accounts (10) (12) Total current assets 31,070 31,276 Non-current assets Property, plant and equipment Buildings and structures 39,923 39,955 Accumulated depreciation (26,373) (26,624) Buildings and structures, net 13,549 13,331 Machinery, equipment and vehicles 24,971 25,165 Accumulated depreciation (16,245) (16,865) Machinery, equipment and vehicles, net 8,726 8,299 Land 7,122 7,122 Construction in progress 3,801 3,932 Other 7,330 7,332 Accumulated depreciation (5,964) (6,047) Other, net 1,365 1,285 Total property, plant and equipment 34,564 33,971 Intangible assets Other 463 448 Total intangible assets 463 448 Investments and other assets Investment securities 5,126 12,885 Long-term loans receivable 20 20 Deferred tax assets 77 70 Retirement benefit asset 6,913 6,944 Other 245 244 Allowance for doubtful accounts (23) (23) Total investments and other assets 12,358 20,141 Total non-current assets 47,386 54,561 Total assets 78,457 85,837
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(Millions of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Notes and accounts payable - trade 3,233 4,424 Short-term borrowings 10,275 10,275 Income taxes payable 1,048 105 Accrued consumption taxes 166 19 Provision for bonuses 461 134 Accounts payable - facilities 1,938 1,179 Other 2,398 2,637 Total current liabilities 19,522 18,774 Non-current liabilities Long-term borrowings 4,125 4,125 Deferred tax liabilities 2,356 4,976 Retirement benefit liability 203 206 Other 1,928 1,911 Total non-current liabilities 8,613 11,219 Total liabilities 28,136 29,993 Net assets Shareholders' equity Share capital 5,757 5,757 Capital surplus 2,267 2,267 Retained earnings 35,676 36,059 Treasury shares (684) (684) Total shareholders' equity 43,016 43,399 Accumulated other comprehensive income Valuation difference on available-for-sale securities 2,585 7,845 Foreign currency translation adjustment 172 181 Remeasurements of defined benefit plans 4,547 4,418 Total accumulated other comprehensive income 7,305 12,444 Total net assets 50,321 55,843 Total liabilities and net assets 78,457 85,837
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Quarterly consolidated statement of income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 10,949 11,036 Cost of sales 8,545 8,468 Gross profit 2,404 2,567 Selling, general and administrative expenses 1,293 1,402 Operating profit 1,110 1,165 Non-operating income Interest and dividend income 86 76 Share of profit of entities accounted for using equity method 13 34 Other 24 27 Total non-operating income 125 139 Non-operating expenses Interest expenses 31 51 Other 69 21 Total non-operating expenses 100 72 Ordinary profit 1,134 1,232 Extraordinary income Gain on sale of non-current assets 508 - Total extraordinary income 508 - Extraordinary losses Loss on retirement of non-current assets 34 2 Loss on liquidation of subsidiaries and associates 58 - Total extraordinary losses 93 2 Profit before income taxes 1,549 1,230 Income taxes - current 407 65 Income taxes - deferred (60) 261 Total income taxes 346 326 Profit 1,203 903 Profit attributable to owners of parent 1,203 903
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Quarterly consolidated statement of comprehensive income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit 1,203 903 Other comprehensive income V aluation difference on available-for-sale securities (112) 5,259 Deferred gains or losses on hedges 0 - Foreign currency translation adjustment (15) 9 Remeasurements of defined benefit plans, net of tax (68) (129) Total other comprehensive income (197) 5,139 Comprehensive income 1,005 6,042 Comprehensive income attributable to Comprehensive income attributable to owners of parent 1,005 6,042
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(Notes on segment information, etc.) Segment Information I. The three months of the previous fiscal year (April 1, 2025 to June 30, 2025) 1. Information on sales and the amount of profit or loss for each reported segment (Millions of yen) Reportable segments Other (Note) 1 Total Adjustment amount (Note) 2 Quarterly Consolidated Statements of Income (Note)3 Inorganic Chemicals Specialty Chemicals Leasing Business Total Sales Revenues from external customers 4,783 5,870 234 10,889 60 10,949 - 10,949 Transactions with other se gments - 16 6 23 69 92 (92) - Total 4,783 5,886 241 10,912 129 11,042 (92) 10,949 Segment profit (loss) 391 577 139 1,108 (5) 1,103 6 1,110 Note: 1. The "Other" category refers to business segments that are not included in the reporting segments and includes environmental measurements, etc. 2. The adjustment amount of 6 million yen for segment profit or loss (loss) is due to the elimination of inter-segment transactions. 3. Segment profit or loss (loss) is adjusted for operating income in the quarterly consolidated statements of income. II. The three months of the current fiscal year (April 1, 2026 to June 30, 2026) 1. Information on sales and the amount of profit or loss for each reported segment (Millions of yen) Reportable segments Other (Note) 1 Total Adjustment amount (Note) 2 Quarterly Consolidated Statements of Income (Note)3 Inorganic Chemicals Specialty Chemicals Leasing Business Total Sales Revenues from external customers 4,995 5,741 235 10,972 64 11,036 - 11,036 Transactions with other segments - 17 6 24 63 88 (88) - Total 4,995 5,758 242 10,997 127 11,124 (88) 11,036 Segment profit (loss) 401 620 152 1,174 (11) 1,162 2 1,165 Note: 1. The "Other" category refers to business segments that are not included in the reporting segments and includes environmental measurements, etc. 2. The adjustment amount of 2 million yen for segment profit or loss (loss) is due to the elimination of inter-segment transactions. 3. Segment profit or loss (loss) is adjusted for operating income in the quarterly consolidated statements of income.