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MANAC Chemical, Ordinary Profit Forecast for the Fiscal Year Revised Upward by 81%

Fri Feb 13, 2026 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 February 13th (16:00). The consolidated ordinary profit/loss for the cumulative third quarter of the fiscal year ending March 2026 (April to December) turned into a profit of 685 million yen (compared to a loss of 116 million yen in the same period last year).

In addition, the full-year forecast for consolidated ordinary profit has been revised upward 80.6%, from the previous forecast of 360 million yen to 650 million yen (compared to a loss of 275 million yen in the previous period).

Based on the full-year plan announced by the company after the upward revision, our estimate of the consolidated ordinary profit for the October to March period (second half) has been revised upward from an expected loss of 143 million yen to a profit of 147 million yen (compared to a loss of 80 million yen in the same period of the previous year), turning to a profit.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit surged 2.3 times that of the same period last year, reaching 182 million yen. The operating profit margin drastically improved from 1.1% in the same period last year to 6.7%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 6,937 -142 -70 -3 -0.4 ー Feb 14, 2024 J-GAAP
Apr - Dec, 2024 7,063 -184 -116 -77 -9.5 ー Feb 13, 2025 J-GAAP
Apr - Dec, 2025 8,299 619 685 603 74.1 105.4 Feb 13, 2026 J-GAAP
YoY +17.5% － － － －

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 4,546 -152 -143 -215 -26.3 5 Nov 14, 2025 J-GAAP
Oct - Mar, 2025 New 4,896 148 147 135 16.5 5 Feb 13, 2026 J-GAAP
Revision Rate +7.7% － － － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 10,350 300 360 250 30.6 10 May 30, 2025 J-GAAP
Mar, 2026 New 10,700 600 650 600 73.4 10 Feb 13, 2026 J-GAAP
Revision Rate +3.4% +100.0% +80.6% +140.0% +140.0%

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 4,896 148 147 135 16.5 5 Feb 13, 2026 J-GAAP
YoY +1.8% － － － －

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 10,700 600 650 600 73.4 10 Feb 13, 2026 J-GAAP
YoY +15.0% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
Oct - Dec, 2025 2,495 167 182 138 17.0 6.7 Feb 13, 2026 J-GAAP
YoY -2.9% +496.4% +130.4% +130.0% +128.3%

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