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49122026 Q1PrimeIFRS

Lion (4912) FY2026 Q1 Earnings Report

For FY2026 Q1, revenue came to ¥99.2B (+5.3% year on year) and operating income ¥6.3B (+11.6%). The segment drivers and cash flow follow.

Lion Corporation

Raw Materials & Chemicals/Chemicals


Financial Highlights

  • Net Sales: ¥99.20B
  • Operating Income: ¥6.29B
  • Net Income: ¥5.30B
  • EPS: ¥15.21

Income Statement

ItemCurrentPriorYoY %
Net Sales¥99.20B¥94.24B+5.3%
Cost of Sales¥53.43B¥52.22B+2.3%
Gross Profit¥45.78B¥42.02B+8.9%
SG&A Expenses¥39.76B¥36.73B+8.2%
Operating Income¥6.29B¥5.64B+11.6%
Equity Method Investment Income¥685M¥808M−15.2%
Profit Before Tax¥7.39B¥6.32B+16.9%
Income Tax Expense¥2.09B¥1.57B+33.6%
Net Income¥5.30B¥4.75B+11.4%
Net Income Attributable to Owners¥4.21B¥4.03B+4.5%
Total Comprehensive Income¥5.38B−¥1.33B+505.1%
Basic EPS¥15.21¥14.57+4.4%
Diluted EPS¥15.19¥14.54+4.5%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥230.51B¥253.96B−¥23.45B
Cash and Deposits¥58.42B--
Accounts Receivable¥65.09B¥80.88B−¥15.79B
Inventories¥55.43B¥54.13B+¥1.30B
Non-current Assets¥289.79B¥274.63B+¥15.16B
Property, Plant & Equipment¥119.88B¥125.24B−¥5.36B
Intangible Assets¥31.87B¥31.51B+¥359M
Goodwill¥38.01B¥19.58B+¥18.43B
Total Assets¥520.31B¥528.60B−¥8.29B
Accounts Payable¥93.97B¥114.14B−¥20.17B
Non-current Liabilities¥45.82B¥43.98B+¥1.84B
Total Liabilities¥170.60B¥180.18B−¥9.58B
Total Equity¥349.71B¥348.42B+¥1.29B
Capital Stock¥34.43B¥34.43B¥0
Capital Surplus¥31.46B¥31.42B+¥44M
Retained Earnings¥231.73B¥232.19B−¥462M
Treasury Stock−¥3.29B−¥3.30B+¥10M
Shareholders' Equity¥323.16B¥322.73B+¥435M
Equity Ratio62.1%61.1%+1.0%

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow−¥10.87B−¥10.17B−¥702M
Investing Cash Flow−¥17.79B−¥5.25B−¥12.54B
Financing Cash Flow−¥1.23B−¥4.54B+¥3.30B
Cash and Cash Equivalents¥57.56B¥88.09B−¥30.54B
Free Cash Flow−¥28.66B--

Profitability Ratios

ItemValue
Net Profit Margin4.2%
Gross Profit Margin46.1%
Debt-to-Equity Ratio0.49x
Effective Tax Rate28.3%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+5.3%
Operating Income YoY Change+11.6%
Profit Before Tax YoY Change+16.9%
Net Income YoY Change+11.4%
Net Income Attributable to Owners YoY Change+4.5%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)279.78M shares
Treasury Stock3.12M shares
Average Shares Outstanding276.66M shares
Book Value Per Share¥1,264.01

Segment Information

SegmentRevenueOperating Income
GeneralUseConsumableProducts¥48.18B¥4.06B
IndustrialProducts¥8.80B¥653M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥257M−¥45M
Overseas¥41.97B¥2.90B

※ セグメント利益の測定基礎: business

Full Year Forecast

ItemForecast
Net Sales Forecast¥430.00B
Operating Income Forecast¥40.00B
Net Income Attributable to Owners Forecast¥25.00B
Basic EPS Forecast¥90.38
Dividend Per Share Forecast¥34.00