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41162026 Q3PrimeJGAAP

Dainichiseika Color & Chemicals Mfg. (4116) FY2026 Q3

For FY2026 Q3, revenue came to ¥93.1B (-1.4% year on year) and operating income ¥6.2B (+2.4%). The segment drivers and cash flow follow.

Raw Materials & Chemicals/Chemicals


Financial Highlights

  • Net Sales: ¥93.08B
  • Operating Income: ¥6.18B
  • Net Income: ¥6.84B
  • EPS: ¥390.99

Income Statement

ItemCurrentPriorYoY %
Net Sales¥93.08B¥94.36B−1.4%
Cost of Sales¥73.14B¥74.76B−2.2%
Gross Profit¥19.94B¥19.60B+1.7%
SG&A Expenses¥13.75B¥13.57B+1.4%
Operating Income¥6.18B¥6.04B+2.4%
Non-operating Income¥1.28B¥1.25B+2.8%
Non-operating Expenses¥530M¥793M−33.2%
Ordinary Income¥6.93B¥6.49B+6.8%
Profit Before Tax¥9.48B¥14.20B−33.2%
Income Tax Expense¥2.64B¥3.90B−32.3%
Net Income¥6.84B¥10.30B−33.6%
Net Income Attributable to Owners¥6.70B¥10.15B−34.0%
Total Comprehensive Income¥6.46B¥11.45B−43.6%
Interest Expense¥220M¥185M+18.9%
Basic EPS¥390.99¥591.65−33.9%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥110.71B¥110.15B+¥562M
Cash and Deposits¥20.18B¥24.25B−¥4.07B
Accounts Receivable¥54.87B¥51.56B+¥3.30B
Inventories¥33.54B¥32.60B+¥940M
Non-current Assets¥88.80B¥86.64B+¥2.16B
Property, Plant & Equipment¥48.02B¥48.95B−¥928M
Intangible Assets¥1.99B¥1.24B+¥746M
Investment Securities¥20.21B¥18.51B+¥1.70B
Total Assets¥199.51B¥196.78B+¥2.73B
Current Liabilities¥47.21B¥50.07B−¥2.85B
Accounts Payable¥26.88B¥28.43B−¥1.55B
Short-term Loans¥11.79B¥10.52B+¥1.27B
Non-current Liabilities¥18.95B¥16.22B+¥2.73B
Long-term Loans¥8.26B¥7.53B+¥737M
Total Liabilities¥66.17B¥66.29B−¥121M
Total Equity¥133.34B¥130.50B+¥2.85B
Capital Stock¥10.04B¥10.04B¥0
Capital Surplus¥9.97B¥9.77B+¥206M
Retained Earnings¥94.58B¥90.91B+¥3.67B
Treasury Stock−¥2.68B−¥2.05B−¥630M
Owners' Equity¥130.96B¥128.01B+¥2.95B
Working Capital¥63.49B--

Profitability Ratios

ItemValue
Net Profit Margin7.2%
Gross Profit Margin21.4%
Current Ratio234.5%
Quick Ratio163.5%
Debt-to-Equity Ratio0.50x
Interest Coverage Ratio28.10x
Effective Tax Rate27.8%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−1.4%
Operating Income YoY Change+2.4%
Ordinary Income YoY Change+6.8%
Profit Before Tax YoY Change−33.2%
Net Income YoY Change−33.6%
Net Income Attributable to Owners YoY Change−34.0%
Total Comprehensive Income YoY Change−43.6%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)18.11M shares
Treasury Stock1.04M shares
Average Shares Outstanding17.14M shares
Book Value Per Share¥7,812.13

Dividend Information

ItemAmount
Q2 Dividend¥87.00

Segment Information

SegmentRevenueOperating Income
ColorAndFunctionalProducts¥51.42B¥3.33B
GraphicAndPrintingMaterials¥23.41B¥732M
PolymerAndCoatingMaterials¥18.21B¥2.10B

Full Year Forecast

ItemForecast
Net Sales Forecast¥123.00B
Operating Income Forecast¥7.60B
Ordinary Income Forecast¥8.50B
Net Income Attributable to Owners Forecast¥7.50B
Basic EPS Forecast¥439.40
Dividend Per Share Forecast¥208.00