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34072026 Q3PrimeJGAAP

ASAHI KASEI (3407) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥2.26T (+0.1% year on year) and operating income ¥173.9B (+6.2%). The segment drivers and cash flow follow.

ASAHI KASEI CORPORATION

Raw Materials & Chemicals/Chemicals

Financial Highlights

  • Net Sales: ¥2.26T
  • Operating Income: ¥173.95B
  • Net Income: ¥125.33B
  • EPS: ¥88.82

Income Statement

ItemCurrentPriorYoY %
Net Sales¥2.26T¥2.26T+0.1%
Cost of Sales¥1.52T¥1.54T−1.8%
Gross Profit¥745.82B¥716.58B+4.1%
SG&A Expenses¥571.87B¥552.81B+3.4%
Operating Income¥173.95B¥163.78B+6.2%
Non-operating Income¥27.73B¥15.84B+75.1%
Non-operating Expenses¥21.99B¥26.94B−18.4%
Ordinary Income¥179.69B¥152.67B+17.7%
Profit Before Tax¥174.27B¥153.66B+13.4%
Income Tax Expense¥48.94B¥51.25B−4.5%
Net Income¥125.33B¥102.41B+22.4%
Net Income Attributable to Owners¥120.61B¥98.32B+22.7%
Total Comprehensive Income¥209.22B¥152.84B+36.9%
Depreciation & Amortization¥120.90B¥111.62B+8.3%
Interest Expense¥9.05B¥6.23B+45.3%
Basic EPS¥88.82¥71.00+25.1%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥1.92T¥1.77T+¥153.85B
Cash and Deposits¥440.89B¥393.47B+¥47.42B
Accounts Receivable¥495.17B¥491.41B+¥3.76B
Inventories¥375.84B¥341.53B+¥34.31B
Non-current Assets¥2.24T¥2.25T−¥4.37B
Property, Plant & Equipment¥925.62B¥920.61B+¥5.01B
Intangible Assets¥927.44B¥930.55B−¥3.12B
Goodwill¥386.34B¥389.64B−¥3.30B
Investment Securities¥152.77B¥168.37B−¥15.60B
Total Assets¥4.16T¥4.02T+¥149.48B
Current Liabilities¥912.35B¥964.61B−¥52.26B
Accounts Payable¥201.12B¥193.58B+¥7.54B
Short-term Loans¥140.22B¥203.25B−¥63.03B
Non-current Liabilities¥1.17T¥1.14T+¥33.84B
Long-term Loans¥587.69B¥567.21B+¥20.48B
Total Liabilities¥2.08T¥2.10T−¥18.42B
Total Equity¥2.08T¥1.91T+¥167.90B
Capital Stock¥103.39B¥103.39B¥0
Capital Surplus¥80.32B¥80.32B¥0
Retained Earnings¥1.26T¥1.19T+¥65.45B
Treasury Stock−¥10.14B−¥8.02B−¥2.12B
Owners' Equity¥2.00T¥1.86T+¥145.22B
Working Capital¥1.01T--

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow¥168.79B¥163.34B+¥5.45B
Investing Cash Flow−¥38.16B−¥341.30B+¥303.14B
Financing Cash Flow−¥111.03B¥192.70B−¥303.72B
Free Cash Flow¥130.63B--

Profitability Ratios

ItemValue
Book Value Per Share¥1,477.87
Net Profit Margin5.3%
Gross Profit Margin33.0%
Current Ratio210.8%
Quick Ratio169.6%
Debt-to-Equity Ratio1.00x
Interest Coverage Ratio19.21x
EBITDA Margin13.0%
Effective Tax Rate28.1%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+0.1%
Operating Income YoY Change+6.2%
Ordinary Income YoY Change+17.7%
Profit Before Tax YoY Change+13.4%
Net Income YoY Change+22.4%
Net Income Attributable to Owners YoY Change+22.7%
Total Comprehensive Income YoY Change+36.9%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)1.37B shares
Treasury Stock9.31M shares
Average Shares Outstanding1.36B shares
Book Value Per Share¥1,534.78
EBITDA¥294.85B

Dividend Information

ItemAmount
Q2 Dividend¥20.00

Segment Information

SegmentRevenueOperating Income
HealthCare¥482.94B¥65.92B
Homes¥792.39B¥73.04B
Material¥966.28B¥50.08B
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥19.65B¥2.76B

Full Year Forecast

ItemForecast
Net Sales Forecast¥3.06T
Operating Income Forecast¥225.00B
Ordinary Income Forecast¥229.00B
Net Income Attributable to Owners Forecast¥145.00B
Basic EPS Forecast¥106.83
Dividend Per Share Forecast¥40.00