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Nippon Fine Chemical, Ordinary Profit Forecast for the Fiscal Year Revised Upward to an Unexpected 10% Increase, Highest in Three Terms
4362 Nippon Fine Chemical Co., Ltd. 【J-GAAP】
Earnings ReportNippon Fine Chemical Co., Ltd. <4362> [TSE Prime] announced its financial results after the market closed on October 31st (16:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) increased 22.4% from the same period last year, reaching 3.10 billion yen.
In addition, the full-year forecast for consolidated ordinary profit has been revised upward 10.2%, from the previous forecast of 5.20 billion yen to 5.73 billion yen (compared to 5.21 billion yen in the previous period), reaches new record high for the first time in three terms, turning to a 10.0% increase in the consolidated ordinary profit outlook.
Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the October to March period (second half) is expected to decrease 1.8% from the same period last year to 2.62 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit grew 20.2% from the same period last year, reaching 1.71 billion yen. The operating profit margin rose from 15.4% in the same period last year to 18.6%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2023 | 16,179 | 1,960 | 2,122 | 1,499 | 65.7 | 47.7 | Oct 30, 2023 | J-GAAP |
| Apr - Sep, 2024 | 17,378 | 2,400 | 2,533 | 1,793 | 79.7 | 48.6 | Oct 30, 2024 | J-GAAP |
| Apr - Sep, 2025 | 17,495 | 2,980 | 3,101 | 2,507 | 113.6 | 54.1 | Oct 31, 2025 | J-GAAP |
| YoY | +0.7% | +24.2% | +22.4% | +39.8% | +42.5% |
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 | 16,900 | 2,620 | 2,700 | 2,080 | 95.9 | 47 | Apr 30, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 17,495 | 2,980 | 3,101 | 2,507 | 113.6 | 47 | Oct 31, 2025 | J-GAAP |
| Revision Rate | +3.5% | +13.7% | +14.9% | +20.5% | +18.4% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 34,200 | 5,000 | 5,200 | 4,000 | 184.5 | 94 | Apr 30, 2025 | J-GAAP |
| Mar, 2026 New | 35,000 | 5,500 | 5,730 | 4,500 | 207.5 | 94 | Oct 31, 2025 | J-GAAP |
| Revision Rate | +2.3% | +10.0% | +10.2% | +12.5% | +12.5% |
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 | 18,285 | 2,495 | 2,677 | 2,077 | 92.3 | 37 | Apr 30, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 17,505 | 2,520 | 2,629 | 1,993 | 91.9 | 47 | Oct 31, 2025 | J-GAAP |
| YoY | -4.3% | +1.0% | -1.8% | -4.0% | -0.5% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 33,531 | 4,197 | 4,452 | 3,327 | 146.4 | 70 | Apr 30, 2024 | J-GAAP |
| Mar, 2025 | 35,663 | 4,895 | 5,210 | 3,870 | 172.1 | 74 | Apr 30, 2025 | J-GAAP |
| Mar, 2026 Guidance | 35,000 | 5,500 | 5,730 | 4,500 | 207.5 | 94 | Oct 31, 2025 | J-GAAP |
| YoY | -1.9% | +12.4% | +10.0% | +16.3% | +20.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 9,118 | 1,405 | 1,423 | 1,006 | 44.7 | 15.4 | Oct 30, 2024 | J-GAAP |
| Oct - Dec, 2024 | 9,232 | 1,349 | 1,500 | 1,012 | 45.0 | 14.6 | Jan 29, 2025 | J-GAAP |
| Jan - Mar, 2025 | 9,053 | 1,146 | 1,177 | 1,065 | 47.4 | 12.7 | Apr 30, 2025 | J-GAAP |
| Apr - Jun, 2025 | 8,121 | 1,238 | 1,390 | 999 | 44.8 | 15.2 | Jul 30, 2025 | J-GAAP |
| Jul - Sep, 2025 | 9,374 | 1,742 | 1,711 | 1,508 | 68.3 | 18.6 | Oct 31, 2025 | J-GAAP |
| YoY | +2.8% | +24.0% | +20.2% | +49.9% | +52.7% |
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