Nihon Kagaku Sangyo Co., Ltd. Revises Earnings Forecast — Net Profit Declines

Nihon Kagaku Sangyo Co., Ltd. (TSE:40940) has revised its earnings forecast for the fiscal year ending March 2026, reflecting a decline in net profit while lifting revenue, operating profit, and ordinary income.

Item Before After Change
Revenue JPY 26.2bn JPY 27.9bn +JPY 1.7bn (+6.5%)
Operating Profit JPY 2.7bn JPY 3.3bn +JPY 0.6bn (+24.6%)
Ordinary Income JPY 3.1bn JPY 3.8bn +JPY 0.7bn (+21.3%)
Net Profit JPY 2.2bn JPY 2.2bn -JPY 0.04bn (-1.8%)
EPS JPY 114.08 per share JPY 112.02 per share -1.8%

The revision follows the inclusion of impairment losses from the termination of a commissioned business, which will be recognized as a special loss in the period, thereby reducing net profit. Meanwhile, higher revenue and operating profit are attributed to increased sales volume and rising non-ferrous metal prices.

The adjustment highlights the impact of one-time charges on the company’s bottom line, while underlying business performance remains robust. Investors should monitor how this one-off item affects future profitability and whether the company can maintain its growth trajectory amid shifting market conditions.


Source: Original filing (TDnet) | 日本語版

This article is for informational purposes only and does not constitute investment advice. Always verify against the original filing.