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49122026 Q2 / First HalfPrimeIFRS

Lion (4912) FY2026 Q2 Earnings Report

For FY2026 Q2, revenue came to ¥216.8B (+8.7% year on year) and operating income ¥20.7B (+54.7%). The segment drivers and cash flow follow.

Lion Corporation

Raw Materials & Chemicals/Chemicals


Financial Highlights

  • Net Sales: ¥216.84B
  • Operating Income: ¥20.70B
  • Net Income: ¥12.70B
  • EPS: ¥39.20

Income Statement

ItemCurrentPriorYoY %
Net Sales¥216.84B¥199.46B+8.7%
Cost of Sales¥115.13B¥108.92B+5.7%
Gross Profit¥101.70B¥90.54B+12.3%
SG&A Expenses¥86.37B¥77.90B+10.9%
Operating Income¥20.70B¥13.38B+54.7%
Equity Method Investment Income¥1.01B¥1.51B−33.0%
Profit Before Tax¥22.50B¥14.65B+53.6%
Income Tax Expense¥9.80B¥3.51B+179.0%
Net Income¥12.70B¥11.14B+14.1%
Net Income Attributable to Owners¥10.84B¥9.61B+12.9%
Total Comprehensive Income¥15.94B¥6.62B+140.6%
Basic EPS¥39.20¥34.75+12.8%
Diluted EPS¥39.16¥34.71+12.8%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥241.08B¥253.96B−¥12.88B
Accounts Receivable¥71.62B¥80.88B−¥9.26B
Inventories¥55.80B¥54.13B+¥1.66B
Non-current Assets¥291.72B¥274.63B+¥17.08B
Property, Plant & Equipment¥118.19B¥125.24B−¥7.04B
Intangible Assets¥31.31B¥31.51B−¥198M
Goodwill¥38.57B¥19.58B+¥18.99B
Total Assets¥532.80B¥528.60B+¥4.20B
Accounts Payable¥103.41B¥114.14B−¥10.73B
Short-term Loans¥1.11B--
Non-current Liabilities¥46.90B¥43.98B+¥2.92B
Total Liabilities¥174.23B¥180.18B−¥5.94B
Total Equity¥358.56B¥348.42B+¥10.15B
Capital Stock¥34.43B¥34.43B¥0
Capital Surplus¥31.45B¥31.42B+¥33M
Retained Earnings¥240.54B¥232.19B+¥8.35B
Treasury Stock−¥3.29B−¥3.30B+¥17M
Shareholders' Equity¥332.76B¥322.73B+¥10.03B
Equity Ratio62.5%61.1%+1.4%

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow¥9.54B¥1.85B+¥7.69B
Investing Cash Flow−¥3.67B−¥15.11B+¥11.43B
Financing Cash Flow−¥11.21B−¥6.37B−¥4.83B
Cash and Cash Equivalents¥83.40B¥88.09B−¥4.69B
Free Cash Flow¥5.87B--

Profitability Ratios

ItemValue
Net Profit Margin5.0%
Gross Profit Margin46.9%
Debt-to-Equity Ratio0.49x
Effective Tax Rate43.6%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+8.7%
Operating Income YoY Change+54.7%
Profit Before Tax YoY Change+53.6%
Net Income YoY Change+14.1%
Net Income Attributable to Owners YoY Change+12.9%
Total Comprehensive Income YoY Change+140.6%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)279.78M shares
Treasury Stock3.08M shares
Average Shares Outstanding276.68M shares
Book Value Per Share¥1,295.86

Dividend Information

ItemAmount
Q2 Dividend¥17.00

Segment Information

SegmentRevenueOperating Income
GeneralUseConsumableProducts¥106.75B¥9.79B
IndustrialProducts¥19.13B¥1.46B
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥521M−¥77M
Overseas¥90.44B¥5.28B

※ 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