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40422026 Q3PrimeJGAAP

TOSOH (4042) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥756.1B (-5.0% year on year) and operating income ¥69.9B (-6.3%). The segment drivers and cash flow follow.

TOSOH CORPORATION

Raw Materials & Chemicals/Chemicals

Financial Highlights

  • Net Sales: ¥756.08B
  • Operating Income: ¥69.89B
  • Net Income: ¥34.69B
  • EPS: ¥77.94

Income Statement

ItemCurrentPriorYoY %
Net Sales¥756.08B¥795.70B−5.0%
Cost of Sales¥565.17B¥602.89B−6.3%
Gross Profit¥190.91B¥192.80B−1.0%
SG&A Expenses¥121.02B¥118.20B+2.4%
Operating Income¥69.89B¥74.60B−6.3%
Non-operating Income¥10.73B¥10.84B−1.1%
Non-operating Expenses¥3.64B¥2.90B+25.7%
Ordinary Income¥76.98B¥82.55B−6.7%
Profit Before Tax¥59.04B¥82.74B−28.6%
Income Tax Expense¥24.35B¥26.42B−7.8%
Net Income¥34.69B¥56.32B−38.4%
Net Income Attributable to Owners¥24.63B¥48.52B−49.2%
Total Comprehensive Income¥36.13B¥55.55B−35.0%
Depreciation & Amortization¥35.90B¥34.44B+4.3%
Interest Expense¥2.55B¥2.13B+19.5%
Basic EPS¥77.94¥152.37−48.8%
Diluted EPS¥77.93¥152.36−48.9%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥759.27B¥754.38B+¥4.89B
Cash and Deposits¥136.43B¥141.55B−¥5.12B
Accounts Receivable¥295.03B¥295.90B−¥866M
Inventories¥155.52B¥154.19B+¥1.33B
Non-current Assets¥585.07B¥572.91B+¥12.15B
Property, Plant & Equipment¥417.89B¥417.34B+¥555M
Intangible Assets¥15.00B¥14.38B+¥624M
Investment Securities¥78.02B¥70.13B+¥7.89B
Total Assets¥1.34T¥1.33T+¥17.04B
Current Liabilities¥340.29B¥333.49B+¥6.79B
Accounts Payable¥122.34B¥117.52B+¥4.81B
Short-term Loans¥133.94B¥133.00B+¥936M
Non-current Liabilities¥120.49B¥91.39B+¥29.11B
Long-term Loans¥74.39B¥46.10B+¥28.29B
Total Liabilities¥460.78B¥424.88B+¥35.90B
Total Equity¥883.56B¥902.42B−¥18.86B
Capital Stock¥55.17B¥55.17B¥0
Capital Surplus¥44.47B¥44.34B+¥131M
Retained Earnings¥675.49B¥682.58B−¥7.09B
Treasury Stock−¥28.17B−¥9.59B−¥18.58B
Owners' Equity¥803.26B¥827.07B−¥23.80B
Working Capital¥418.98B--

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow¥78.96B¥53.23B+¥25.72B
Investing Cash Flow−¥58.00B−¥70.18B+¥12.18B
Financing Cash Flow−¥24.76B−¥6.70B−¥18.05B
Free Cash Flow¥20.96B--

Profitability Ratios

ItemValue
Net Profit Margin3.3%
Gross Profit Margin25.3%
Current Ratio223.1%
Quick Ratio177.4%
Debt-to-Equity Ratio0.52x
Interest Coverage Ratio27.43x
EBITDA Margin14.0%
Effective Tax Rate41.2%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−5.0%
Operating Income YoY Change−6.3%
Ordinary Income YoY Change−6.7%
Profit Before Tax YoY Change−28.6%
Net Income YoY Change−38.4%
Net Income Attributable to Owners YoY Change−49.2%
Total Comprehensive Income YoY Change−35.0%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)325.08M shares
Treasury Stock14.72M shares
Average Shares Outstanding316.02M shares
Book Value Per Share¥2,846.85
EBITDA¥105.80B

Dividend Information

ItemAmount
Q2 Dividend¥50.00

Segment Information

SegmentRevenueOperating Income
ChlorAlkali¥253.79B¥96M
Engineering¥132.80B¥27.80B
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥33.85B¥2.76B
Petrochemical¥133.03B¥8.11B
Specialty¥202.61B¥31.13B

Full Year Forecast

ItemForecast
Net Sales Forecast¥1.01T
Operating Income Forecast¥90.00B
Ordinary Income Forecast¥94.00B
Net Income Attributable to Owners Forecast¥30.00B
Basic EPS Forecast¥94.93
Dividend Per Share Forecast¥100.00