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MANAC Chemical, First Half Ordinary Profit Turns to Profit, Exceeds Full-Year Plan

Fri Nov 14, 2025 4:00 pm JST Earnings

4360 MANAC Chemical Partners Co.,Ltd 【J-GAAP】

Earnings Report

MANAC Chemical Partners Co.,Ltd <4360> [TSE Std] announced its financial results after the market closed on November 14th (16:00). The consolidated ordinary profit/loss for the cumulative second quarter of the fiscal year ending March 2026 (April to September) turned into a profit of 503 million yen (compared to a loss of 195 million yen in the same period last year). Progress toward the full-year plan of 360 million yen is 139.7%, already exceeding the target and also exceeding the five-year average of 41.5%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary loss for the October to March period (second half) is expected to expand to a loss of 143 million yen (compared to a loss of 80 million yen in the same period last year).

In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit/loss turned to a profit of 364 million yen (compared to a loss of 139 million yen in the same period last year). The operating profit/loss margin drastically improved from -5.4% in the same period last year to 11.2%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Sep, 2023 4,840 -12 35 61 7.7 ー Nov 10, 2023 J-GAAP
Apr - Sep, 2024 4,494 -212 -195 -137 -17.1 ー Nov 13, 2024 J-GAAP
Apr - Sep, 2025 5,804 452 503 465 57.3 139.7 Nov 14, 2025 J-GAAP
YoY +29.1% － － － －

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2025 Guidance ー ー ー ー － 5 May 14, 2025 J-GAAP
Apr - Sep, 2025 Results 5,804 452 503 465 57.3 5 Nov 14, 2025 J-GAAP
Revision Rate － － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 4,810 -130 -80 -758 -93.8 5 May 14, 2025 J-GAAP
Oct - Mar, 2025 Guidance 4,546 -152 -143 -215 -26.3 5 Nov 14, 2025 J-GAAP
YoY -5.5% -16.9% -78.8% +71.6% +72.0%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 9,686 -105 -10 82 10.3 15 May 10, 2024 J-GAAP
Mar, 2025 9,304 -342 -275 -895 -110.8 12.50 May 14, 2025 J-GAAP
Mar, 2026 Guidance 10,350 300 360 250 30.6 10 May 30, 2025 J-GAAP
YoY +11.2% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 2,134 -116 -139 -96 -12.0 -5.4 Nov 13, 2024 J-GAAP
Oct - Dec, 2024 2,569 28 79 60 7.4 1.1 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 2,241 -158 -159 -818 -101.2 -7.1 May 14, 2025 J-GAAP
Apr - Jun, 2025 2,658 101 139 87 10.7 3.8 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 3,146 351 364 378 46.6 11.2 Nov 14, 2025 J-GAAP
YoY +47.4% － － － －

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