Sumitomo Osaka Cement : Summary of Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (JGAAP) （PDF/618KB）

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Note: This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

Sumitomo Osaka Cement Co., Ltd.

Summary of Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (JGAAP)

(May 13, 2026)

Company name Sumitomo Osaka Cement Co., Ltd Stock Exchange Listing Tokyo Stock code 5232 URL https://www.soc.co.jp/

Representative (Job Title) Representative

Director, President

General Manager, Contact Manager (Job Title) Corporate Planning

Department

(Name) Hirotsune Morohashi

(Name) Masahiko Ebisui (TEL)

+81-3-6370-

2725

Scheduled date for the Ordinary General Meeting of Shareholders

Scheduled date of submission of annual securities report

June 25, 2026 Scheduled date to commence

dividend payments

June 24, 2026

June 26, 2026

Availability of preparation of supplementary explanatory materials for financial results:

Available

Availability to hold financial briefings: Available (for institutional investors and securities

analysts)

(Figures are rounded down to the nearest million yen)

Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (From April 1, 2025, to March 31, 2026)

Consolidated Operating Results (% indicates year-on-year change)

Net sales

Operating profit

Ordinary profit

Profit attributable to owners of the parent

Millions of yen

FY ended March 31,

2026

223,686

1.9

13,648

45.9

14,405

53.8

11,214

24.5

FY ended March 31, 2025

219,465

(1.4)

9,351

29.0

9,367

10.5

9,008

(41.3)

(Note)Comprehensive income FY ended March 31, 2026 13,237 million yen [122.8%]

FY ended March 31, 2025 5,942 million yen [(63.5%)]

Basic earnings per share

Diluted earnings per share

Return on equity

Ratio of ordinary

profit to total assets

Operating profit margin

Yen

FY ended March 31,

2026

349.58

–

5.8

4.0

6.1

FY ended March 31, 2025

270.37

–

4.7

2.6

4.3

(Reference) Share of profit (loss) of entities accounted for using the equity method:

FY ended March 31, 2026 265 million yen

FY ended March 31, 2025 (0) million yen

Consolidated Financial Status

Total assets

Net assets

Equity ratio

Net assets per share

Millions of yen

Yen

As of March 31, 2026

361,980

197,948

54.0

6,162.78

As of March 31, 2025

353,029

193,660

54.1

5,793.86

(Reference) Equity As of March 31, 2026 195,306 million yen

As of March 31, 2025 191,097 million yen

Consolidated Cash Flow Status

Cash flow from operating activities

Cash flow from investing activities

Cash flow from financing activities

Cash and cash

equivalents at end of period

Millions of yen

FY ended March 31,

2026

34,539

(28,566)

(5,954)

16,588

FY ended March 31, 2025

24,885

(21,816)

(5,341)

16,511

Dividend Status

Full-year dividend

Total dividends (total)

Dividend payout ratio

(consolidated)

Dividend on equity

(consolidated)

End of 1Q

End of 2Q

End of 3Q

Year-end

Total

Yen

Millions of yen

FY ended March 31,

2025

–

60.00

–

60.00

120.00

3,964

44.4

2.1

FY ended March 31, 2026

–

60.00

–

60.00

120.00

3,811

34.3

2.0

End of March 31, 2027 (forecast)

–

60.00

–

60.00

120.00

38.0

Consolidated Performance Forecast for the Fiscal Year Ending March,31 2027 (From April 1, 2026, to March 31, 2027)

(% indicates year-on-year change)

Net sales

Operating profit

Ordinary profit

Profit attributable to owners of the parent

Basic earnings per share

Millions of yen

Yen

First half

111,000

4.9

4,500

9.2

4,300

1.6

3,100

(44.6)

97.81

Full year

234,500

4.8

15,000

9.9

14,500

0.7

10,000

(10.8)

315.54

* Notes

Significant Changes in the Scope of Consolidation during the Fiscal Year Under Review: None

Changes in Accounting Policies, Changes in Accounting Estimation or Restatements

Changes in accounting policies due to the revision of accounting standards: None

Changes in accounting policies other than (i): None

Changes in accounting estimation: None

Restatements: None

Numbers of Shares Issued (Common Shares)

(i) Number of shares outstanding at the end of the period (including treasury shares)

As of March 31, 2026

32,068,117 shares

As of March 31, 2025

33,237,017 shares

(ii) Number of treasury shares at the end of the period

As of March 31, 2026

376,852 shares

As of March 31, 2025

254,255 shares

(iii) Average number of shares during the period

Fiscal year ended March 31,

2026

32,078,913 shares

Fiscal year ended March 31,

2025

33,317,888 shares

(Reference) Overview of Individual Performance

Individual Performance of Fiscal Year Ended March 31, 2026 (from April 1, 2025, to March 31, 2026)

Individual Operating Results (% indicates year-on-year change)

Net sales

Operating profit

Ordinary profit

Profit

Millions of

yen

Millions of

yen

Millions of

yen

Millions of

yen

FY ended March 31,

2026

179,093

1.3

6,987

130.9

9,114

114.9

8,463

24.5

FY ended March 31, 2025

176,773

(2.6)

3,025

114.3

4,240

15.9

6,799

(47.6)

Basic earnings per share

Diluted earnings per share

Yen

FY ended March 31,

2026

263.83

–

FY ended March 31, 2025

204.08

–

Individual Financial Status

Total assets

Net assets

Equity ratio

Net assets per share

Millions of yen

Yen

As of March 31, 2026

305,239

142,371

46.6

4,492.44

As of March 31, 2025

299,440

141,644

47.3

4,294.50

(Reference) Equity As of March 31, 2026 142,371 million yen

As of March 31, 2025 141,644 million yen

Individual Earnings Forecast for the Fiscal Year Ending March 31, 2027 (From April 1, 2026 to March 31, 2027)

(% indicates year-on-year change)

Net sales

Ordinary profit

Profit

Basic earnings per share

Millions of yen

Yen

First half

90,100

5.8

4,200

44.3

3,000

(43.6)

94.66

Full year

188,800

5.4

10,200

11.9

7,000

(17.3)

220.88

*Financial reports are outside of the scope of review by certified public accountants or an audit firm.

* Explanation for the appropriate use of performance forecasts and other special notes:

The statements regarding forecasts of financial results in this report are based on information that is available to the Company at present. Therefore, there might be cases in which actual results differ materially from forecast values due to various factors. Please refer to page 4 of the attached materials for information on the above performance forecasts.

Table of Contents of Appendix

Overview of Annual Results 2

Overview of Consolidated Operating Results 2

Overview of Consolidated Financial Status 3

Outlook for Next Fiscal Year 4

Basic Policy on Profit Distribution and Dividends for Current and Next Fiscal Years 4

Basic Approach to Selecting Accounting Standards 4

Consolidated Financial Statements and Significant Notes Thereto 5

Consolidated Balance Sheet 5

Consolidated Statement of Income and Statement of Comprehensive Income 7

Consolidated Statement of Changes in Equity 9

Consolidated Statement of Cash Flow 11

Notes to Consolidated Financial Statements 13

(Notes to Going Concern Assumptions) 13

(Segment Information etc.) 13

(Information Per Share) 17

(Important Subsequent Matters) 17

Supplementary Information 18

Consolidated Net Sales and Profit or Loss by Segment (YoY Comparison) 18

Individual Financial Statements 19

(Individual Balance Sheet) 19

(Individual Income Statement) 20

(Individual Statement of Changes in Equity) 21

‌Overview of Annual Results

‌Overview of Consolidated Operating Results

In the current fiscal year under review, the Japanese economy was affected by rising prices; however, it continued to experience a moderate recovery, supported by improvements in employment and income conditions as well as the effects of economic measures and other factors.

In the cement industry, domestic demand for cement was 30,532 thousand tons, down 6.5% from the previous fiscal year, as both public and private sector demand decreased due to a chronic labor shortage and the adoption of the five-day workweek in the construction industry. On the other hand, exports grew by 7.1% year on year. As a result, the total sales volume of domestic manufacturers, including exports, was down 3.8% from the previous fiscal year to 39,299 thousand tons.

Under these circumstances, based on the “FY2023-25 Medium-Term Management Plan,” which ends in the current fiscal year, our group has been working on various measures such as “improving profitability of existing businesses” to recover the profitability of the cement business and to improve profitability by acquiring market shares in next-generation optical communication parts; “building a foundation for growth” to expand scale and enhance profitability by investing resources in the electronic materials business for semiconductor manufacturing equipment, expand overseas business (the Australian business), and develop new business in the decarbonization field; and “strengthening management foundation” to develop strategies for human resources, research and development, intellectual property, and digital transformation (DX).

As a result of the above, net sales for the current fiscal year under review totaled 223,686 million yen, up 1.9% from the previous fiscal year, due to increased sales in the cement business and advanced materials business.

In terms of profits, ordinary profit totaled 14,405 million yen, up 5,038 million yen year on year, mainly due to higher profits in the cement business, among others. Despite the recording of impairment losses on non-current assets under extraordinary losses, profit attributable to owners of the parent was 11,214 million yen, a year-on-year increase of 2,205 million yen.

An overview by business is as follows.

Cement

The domestic sales volume was lower than the previous fiscal year. However, mainly due to the domestic selling price being raised in response to a cost increase, net sales were 158,799 million yen, an increase of 2,359 million yen (1.5%) from the previous fiscal year, and operating profit was 5,495 million yen, an increase of 4,617 million yen (526.0%) year on year.

Mineral Resources

Due to price revisions, net sales were 17,505 million yen, an increase of 137 million yen (0.8 %) from the previous fiscal year. However, mainly due to increased mining costs, operating profit was 2,986 million yen, a decrease of 162 million yen (5.2 %) year on year.

Cement-Related Products

Net sales decreased by 571 million yen (2.4 %) year on year to 23,020 million yen, mainly due to lower sales volume of concrete structure repair and reinforcement materials as well as heavy metal pollution control materials. Operating profit was 1,480 million yen, a decrease of 358 million yen (19.5 %) year on year.

Optoelectronics

Net sales grew 222 million yen (8.9 %) year on year to 2,732 million yen, mainly due to an increase in the sales volume of optical measurement equipment. Although it was improved by 298 million yen from the previous fiscal year due to cost reductions in optical communication parts and other factors, operating loss of 56 million yen was recorded.

Advanced Materials

Net sales grew by 2,396 million yen (15.3 %) year on year to 18,074 million yen, mainly due to changes in the product mix of electronic materials for semiconductor manufacturing equipment. Operating profit grew by 214 million yen (9.5 %) year on year to 2,479 million yen.

Other

Net sales decreased by 323 million yen (8.3%) year on year to 3,553 million yen due to decreased software sales, and operating profit decreased by 223 million yen (13.8%) year on year to 1,393 million yen.

‌Overview of Consolidated Financial Status

Total assets at the end of the current fiscal year were 361,980 million yen, up 8,950 million yen from the end of the previous fiscal year. This was mainly due to increases in property, plant and equipment and investment securities.

Total liabilities at the end of the current fiscal year amounted to 164,031 million yen, up 4,662 million yen from the end of the previous fiscal year. This was mainly due to increases in bonds payable (including current portion of bonds payable ) and income taxes payable, despite a decrease in commercial papers.

Net assets at the end of the current fiscal year totaled 197,948 million yen, up 4,288 million yen from the end of the previous fiscal year. This was mainly due to increases in retained earnings and valuation difference on available-for-sale securities.

Cash and cash equivalents (hereinafter referred to as “funds”) for the current fiscal year increased 34,539 million yen from operating activities, but decreased 28,566 million yen from investing activities and 5,954 million yen from financing activities, making for an increase of 77 million yen from the end of the previous fiscal year. As a result, the balance of funds at the end of the current fiscal year was 16,588 million yen (up 0.5% year on year).

(Operating Cash Flow)

Funds provided by operating activities were 34,539 million yen (38.8% increase in income compared with the previous fiscal year). This was mainly due to profit before income taxes of 16,041 million yen and depreciation of 23,591 million yen.

(Investment Cash Flow)

Funds used in investing activities were 28,566 million yen (30.9% increase in spending compared with the previous fiscal year). This was mainly due to an expenditure of 32,661 million yen for the acquisition of non-current assets, despite proceeds of 6,379 million yen from sales of investment securities.

(Financial Cash Flow)

Funds used in financing activities were 5,954 million yen (11.5% increase in spending compared to the previous fiscal year). This was mainly due to an expenditure of 31,000 million yen for redemption of commercial paper, despite income of 28,000 million yen from issuing commercial paper.

‌Outlook for Next Fiscal Year

While the Japanese economy is expected to experience a moderate recovery, supported by improvements in employment and income conditions as well as the effects of economic measures, the outlook remains uncertain due to downside risks such as situations in the Middle East and the impact of the U.S. trade policies.

In the cement industry, public-sector demand is expected to stay at the same level as the previous fiscal year, due to demands for recovery from the Noto Peninsula Earthquake and other factors. Meanwhile private-sector demand is forecasted to decline due to a labor shortage, higher construction costs, and other factors. As a whole, domestic demand for cement is expected to decline.

The full-year earnings forecast for the fiscal year ending March 31, 2027 (FY2026) is for net sales of 234,500 million yen (up 4.8% year on year), ordinary profit of 14,500 million yen (up 0.7% year on year), and profit attributable to owners of the parent of 10,000 million yen (down 10.8 % year on year).

‌Basic Policy on Profit Distribution and Dividends for Current and Next Fiscal Years

The Company recognizes profit distribution to shareholders as an important matter that is basically determined in accordance with earnings.

In order to secure this profit in the future, as an organization in the cement manufacturing industry, which is an equipment industry, it is necessary to invest in constant equipment improvement and renewal, and we believe that it is essential to expand internal reserves for this purpose.

Based on the above perspectives, we will determine stable and continuous dividends based on a comprehensive assessment of the business environment, future prospects, and distributions for the previous fiscal year.

For the fiscal year ended March 31, 2026, we paid an interim dividend of 60.00 yen per share. We plan to propose a year-end dividend of 60.00 yen per share to the General Meeting of Shareholders.

In addition, in the medium-term management plan starting in the fiscal year ending March 31, 2027 (fiscal 2026), we intend to maintain profitability of existing businesses, expand growth fields, and implement shareholder returns based on capital efficiency. During the 2026-28 medium-term management plan period, we will also continue to maintain an average total return ratio of 50% or more over these three years. We will set the minimum annual dividend per share at 120 yen.

Dividends for the fiscal year ending March 31, 2027, as described in the summary information “2. Dividend Status,” we expect an interim dividend of 60.00 yen per share and a year-end dividend of 60.00 yen per share.

‌Basic Approach to Selecting Accounting Standards

The Group’s policy is to prepare consolidated financial statements under Japanese standards for the time being, taking into account the comparability of consolidated financial statements between periods and between companies. Regarding the application of the International Financial Reporting Standards (IFRS) we plan to respond appropriately in consideration of future domestic and international situations.

‌Consolidated Financial Statements and Significant Notes Thereto

‌Consolidated Balance Sheet

(Unit: Millions of yen)

As of March 31, 2025 As of March 31, 2026

Assets

Current assets

Cash and deposits 16,554 16,633

Notes and accounts receivable – trade, and

contract assets

40,992 42,120

Electronically recorded monetary claims -operating

7,912

8,968

Merchandise and finished goods

11,241

10,940

Work in process

Raw materials and supplies

23,482

22,018

Short-term loans receivable

377

518

Other

3,553

2,422

Allowance for doubtful accounts

(39)

(33)

Total current assets

104,143

103,655

Non-current assets

Property, plant and equipment

Buildings and structures

183,038

190,467

Accumulated depreciation

(131,306)

(134,443)

Buildings and structures, net

51,731

56,024

Machinery and equipment

508,169

520,903

Accumulated depreciation

(442,082)

(456,604)

Machinery and equipment, net

66,087

64,299

Land

39,067

39,121

Construction in progress

16,280

16,483

Other

40,472

41,026

Accumulated depreciation

(21,849)

(22,550)

Other, net

18,623

18,476

Total property, plant and equipment

191,789

194,404

Intangible assets

Goodwill

–

Other

3,435

3,448

Total intangible assets

3,467

3,448

Investments and other assets

Investment securities

39,372

43,731

Long-term loans receivable

4,305

4,043

Deferred tax assets

1,014

1,000

Retirement benefit asset

4,171

5,815

Other

4,831

6,022

Allowance for doubtful accounts

(66)

(140)

Total investments and other assets

53,629

60,472

Total non-current assets

248,886

258,324

Total assets

353,029

361,980

(Unit: Millions of yen) As of March 31, 2025 As of March 31, 2026

Liabilities

Current Liabilities

Notes and accounts payable – trade 28,266 27,590

Electronically recorded liabilities – operating 2,356 2,378

Short-term borrowings 18,822 17,809

Commercial papers 5,000 2,000

Current portion of long-term borrowings 8,648 9,672

Current portion of bonds payable – 5,000

Income taxes payable 1,685 4,062

Provision for bonuses 2,688 2,823

Other 16,275 15,013

Total current liabilities 83,742 86,350

Non-current liabilities

Bonds payable 25,000 25,000

Long-term borrowings 25,863 26,940

Deferred tax liabilities 9,558 10,383

Provision for retirement benefits for directors

(and other officers)

125

Retirement benefit liability 1,013 1,023

Provision for PCB waste disposal costs 1 –

Asset retirement obligations 263 269

Provision for share awards 127 163

Total non-current liabilities 75,626 77,680

Other 13,672 13,775

Net assets

Total liabilities 159,369 164,031

Share capital 41,654 41,654

Shareholders’ equity

Retained earnings 119,737 122,541

Capital surplus 10,466 10,468

Total shareholders’ equity 170,865 173,217

Treasury shares (992) (1,446)

Valuation difference on available-for-sale securities

18,394

19,560

Accumulated other comprehensive income

Remeasurements of defined benefit plans 1,385 2,124

Foreign currency translation adjustment 451 403

Non-controlling interests 2,562 2,642

Total other accumulated comprehensive income

20,231 22,088

Total net assets 193,660 197,948

Total liabilities and net assets 353,029 361,980

‌Consolidated Statement of Income and Statement of Comprehensive Income

Consolidated Statement of Income

Previous consolidated fiscal year

(from April 1, 2024,

to March 31, 2025)

(Unit: Millions of yen)

Current consolidated fiscal year

(from April 1, 2025,

to March 31, 2026)

Net sales 219,465 223,686

Cost of sales 169,388 167,034

Gross profit 50,077 56,651

Selling, general and administrative expenses 40,725 43,003

Operating profit 9,351 13,648

Non-operating income

Interest income 138 129

Dividend income 1,300 1,089

Foreign exchange gains – 301

Share of profit of entities accounted for using the

Rental income 188 145

equity method

– 265

Total non-operating income 2,273 2,914

Other 645 983

Interest expenses 1,029 1,279

Non-operating expenses

Share of loss of entities accounted for using the equity method

–

Foreign exchange losses 516 –

Total non-operating expenses 2,258 2,157

Other 711 877

Extraordinary income

Ordinary profit 9,367 14,405

Gain on sale of investment securities 4,361 5,465

Gain on sale of non-current assets 75 458

Extraordinary losses

Total extraordinary income 4,436 5,924

Loss on sale of non-current assets 2 1

Loss on retirement of non-current assets 1,013 777

Other – 265

Impairment losses 14 3,243

Profit before income taxes 12,773 16,041

Total extraordinary losses 1,030 4,288

Income taxes – deferred 1,022 (83)

Income taxes – current 2,542 4,745

Profit 9,208 11,378

Total income taxes 3,564 4,662

Profit attributable to non-controlling interests 200 164

Profit attributable to owners of the parent 9,008 11,214

Consolidated Statement of Comprehensive Income

Previous consolidated fiscal year

(from April 1, 2024,

to March 31, 2025)

(Unit: Millions of yen)

Current consolidated fiscal year

(from April 1, 2025,

to March 31, 2026)

Profit 9,208 11,378

Other comprehensive income

Valuation difference on available-for-sale

securities

(3,309)

1,162

Foreign currency translation adjustment 92 (119)

Remeasurements of defined benefit plans (64) 739

Share of other comprehensive income of entities

16 75

accounted for using the equity method

Total other comprehensive income (3,266) 1,858

Comprehensive income 5,942 13,237

Comprehensive income attributable to:

Owners of the parent 5,741 13,071

Non-controlling interests 200 165

‌Consolidated Statement of Changes in Equity

Previous Consolidated Fiscal Year (From April 1, 2024, to March 31, 2025)

(Unit: Millions of yen)

Shareholders’ equity

Share capital

Capital surplus

Retained earnings

Treasury shares

Total shareholders’ equity

Balance at beginning of period

41,654

10,488

119,016

(311)

170,847

Changes during the period

Dividend of surplus

(4,037)

Profit attributable to owners of the parent

9,008

Acquisition of treasury shares

(5,176)

Disposal of treasury shares

224

Cancellation of treasury shares

(4,271)

4,271

(0)

Transfer from retained earnings to capital surplus

4,249

(4,249)

–

Net changes during the period to items other than shareholders’ equity

Total changes during the period

–

(21)

721

(680)

Balance at end of period

41,654

10,466

119,737

(992)

170,865

Accumulated other comprehensive income

Non-controlling interests

Total net assets

Valuation difference on available-for-sale securities

Foreign currency translation adjustment

Remeasurements of defined benefit plans

Total other accumulated comprehensive income

Balance at beginning of period

21,702

345

1,450

23,498

2,430

196,775

Changes during the period

Dividend of surplus

(4,037)

Profit attributable to owners of the parent

9,008

Acquisition of treasury shares

(5,176)

Disposal of treasury shares

224

Cancellation of treasury shares

(0)

Transfer from retained earnings to capital surplus

–

Net changes during the period to items other than shareholders’ equity

(3,307)

106

(64)

(3,266)

132

(3,133)

Total changes during the period

(3,307)

106

(64)

(3,266)

132

(3,114)

Balance at end of period

18,394

451

1,385

20,231

2,562

193,660

Current Consolidated Fiscal Year (From April 1, 2025, to March 31, 2026)

(Unit: Millions of yen)

Shareholders’ equity

Share capital

Capital surplus

Retained earnings

Treasury shares

Total shareholders’ equity

Balance at beginning of period

41,654

10,466

119,737

(992)

170,865

Changes during the period

Dividend of surplus

(3,889)

Profit attributable to owners of the parent

11,214

Acquisition of treasury shares

(5,018)

Disposal of treasury shares

Cancellation of treasury shares

(4,521)

4,521

–

Changes in parent company’s equity in transactions with non-controlling shareholders

Transfer from retained earnings to capital surplus

4,521

(4,521)

–

Net changes during the period to items other than shareholders’ equity

Total changes during the period

–

2,803

(453)

2,351

Balance at end of period

41,654

10,468

122,541

(1,446)

173,217

Accumulated other comprehensive income

Non-controlling interests

Total net assets

Valuation difference on available-for-sale securities

Foreign currency translation adjustment

Remeasurements of defined benefit plans

Total other accumulated comprehensive income

Balance at beginning of period

18,394

451

1,385

20,231

2,562

193,660

Changes during the period

Dividend of surplus

(3,889)

Profit attributable to owners of the parent

11,214

Acquisition of treasury shares

(5,018)

Disposal of treasury shares

Cancellation of treasury shares

–

Changes in parent company’s equity in transactions with non-controlling shareholders

Transfer from retained earnings to capital surplus

–

Net changes during the period to items other than shareholders’ equity

1,165

(48)

739

1,857

1,936

Total changes during the period

1,165

(48)

739

1,857

4,288

Balance at end of period

19,560

403

2,124

22,088

2,642

197,948

‌(4) Consolidated Statement of Cash Flow

(Unit: Millions of yen)

Previous consolidated

Current consolidated

fiscal year

(from April 1, 2024,

(from April 1, 2025

to March 31, 2025)

to March 31, 2026)

Cash flow from operating activities

Profit before income taxes

12,773

16,041

Depreciation

22,573

23,591

Impairment loss

3,243

Amortization of goodwill

Increase (decrease) in retirement benefit liability

(341)

(546)

Increase (decrease) in provision for retirement 2 (0)

benefits for directors (and other officers)

Increase (decrease) in allowance for doubtful accounts

(35)

Interest and dividend income

(1,438)

(1,218)

Interest expense

1,029

1,279

Foreign exchange losses (gains)

(385)

Share of loss (profit) of entities accounted for using equity method

(265)

Gain on sale of non-current assets

(75)

(458)

Loss on sale of non-current assets

Loss on retirement of non-current assets

186

230

Loss (gain) on sale of investment securities

(4,361)

(5,465)

Decrease (increase) in trade receivables

3,941

(1,928)

Decrease (increase) in inventories

788

1,595

Increase (decrease) in trade payables

(3,011)

(655)

Other

(3,739)

1,557

Subtotal

28,393

36,716

Interest and dividends received

1,445

1,212

Interest paid

(993)

(1,227)

Income taxes paid

(3,960)

(2,162)

Net cash provided by (used in) operating 24,885 34,539

activities

Cash flow from investing activities

Purchase of non-current assets

(27,645)

(32,661)

Proceeds from sale of non-current assets

111

615

Purchase of investment securities

(5)

(3,123)

Proceeds from sale of investment securities

5,849

6,379

Loan advances

(681)

(740)

Proceeds from collection of loans receivable

582

980

Other

(27)

(17)

Net cash provided by (used in) investing activities

(21,816)

(28,566)

(Unit: Millions of yen)

Previous consolidated fiscal year

Current consolidated fiscal year

(from April 1, 2024,

(from April 1, 2025,

to March 31, 2025)

to March 31, 2026)

Cash flow from financing activities

Net increase (decrease) in short-term borrowings

(6,450)

(1,012)

Proceeds from long-term borrowings

8,580

11,050

Repayments of long-term borrowings

(8,323)

(8,949)

Proceeds from issuance of bonds

5,000

Proceeds from issuance of commercial papers

5,000

28,000

Redemption of commercial papers

–

(31,000)

Proceeds from sale of treasury shares

224

Purchase of treasury shares

(5,176)

(5,018)

Dividends paid

(4,037)

(3,889)

Dividends paid to non-controlling interests

(67)

(83)

Other

(90)

(95)

Net cash provided by (used in) financing (5,341) (5,954)

activities

Effect of exchange rate change on cash and cash equivalents

121

Net increase (decrease) in cash and cash equivalents

(2,150)

Cash and cash equivalents at beginning of period

18,662

16,511

Cash and cash equivalents at end of period

16,511

16,588

‌Notes to Consolidated Financial Statements

‌(Notes to Going Concern Assumptions) Not applicable.

‌(Segment Information etc.)

Segment Information

Overview of Reportable Segments

The Company’s reportable segments are the Company’s constituent units for which separate financial information is available and are subject to regular review by the Board of Directors in order to make decisions on the allocation of management resources and to evaluate performance.

The Company consists of segments by product and service based on the cement segment and business divisions. We have six reportable segments: “Cement,” “Mineral Resources,” “Cement-Related Products,” “Optoelectronics,” “Advanced Materials,” and “Other.”

The major products in each segment are as follows.

Reportable segments

Major products

Cement

Various cements, cement-based solidifying agents, ready-mixed concrete, electric power supply, raw material and fuel recycling, engineering

Mineral Resources

Limestone, dolomite, calcium carbonate, aggregate, silica fine powder

Cement-Related Products

Concrete structure repair/reinforcement (materials and construction), various admixtures, heavy metal pollution control materials, fish reefs and seaweed reefs, cathodic protection methods, various ground improvement constructions, PC (products and construction), various Hume pipes

Optoelectronics

Optical communication parts, optical measurement equipment, optoelectronic devices

Advanced Materials

Various ceramics, various nanoparticle materials, antibacterial agents, cosmetic materials, various functional paints

Other

Real estate rental, software development

Information About Amounts of Sales, Income or Loss, Assets, Liabilities and Other Items by Reportable Segment Previous Consolidated Fiscal Year (From April 1, 2024, to March 31, 2025) (Unit: Millions of yen)

Reportable segments

Note 1

Note 2

Cement

Mineral Resources

Cement-Related Products

Optoelectronics

Advanced Materials

Other

Total

Adjustment amount

Consolidated

Net sales and operating profit

Net sales

(1) Net sales to external customers

156,440

17,367

23,591

2,510

15,678

3,876

219,465

–

219,465

(2) Intersegment sales and transfer

3,724

2,960

2,515

–

4,900

14,102

(14,102)

–

Total

160,164

20,328

26,107

2,512

15,678

8,777

233,568

(14,102)

219,465

Segment income/loss

877

3,148

1,839

(355)

2,264

1,617

9,391

(39)

9,351

Segment assets

258,866

42,406

19,631

1,825

20,107

20,507

363,345

(10,315)

353,029

Other items

Depreciation

17,520

2,530

516

1,403

473

22,542

22,573

Amortization of goodwill

–

Increase in tangible and intangible assets

21,209

5,124

389

103

3,913

30,825

–

30,825

(Notes) 1. The adjustment amount is as follows:

Segment income/loss adjustment of minus 39 million yen is intersegment transaction elimination.

Adjustment of segment assets of minus 10,315 million yen is 20,593 million yen in company-wide assets that are not allocated to the business segment, and minus 30,909 million yen in intersegment transaction eliminations. Company-wide assets are mainly long-term investment funds (investment securities) of the Company and assets related to administrative departments.

The depreciation adjustment amount of 31 million yen is depreciation of company-wide assets of 40 million yen and intersegment elimination of minus 8 million yen.

Segment income/loss is under adjustment with operating profit of the consolidated statement of income.

Current Consolidated Fiscal Year (From April 1, 2025 to March 31, 2026) (Unit: Millions of yen)

Reportable segments

Note 1

Note 2

Cement

Mineral Resources

Cement-Related Products

Optoelectronics

Advanced Materials

Other

Total

Adjustment amount

Consolidated

Net sales and operating profit

Net sales

(1) Net sales to external customers

158,799

17,505

23,020

2,732

18,074

3,553

223,686

–

223,686

(2) Intersegment sales and transfer

4,318

3,482

2,138

–

5,016

14,955

(14,955)

–

Total

163,117

20,988

25,158

2,732

18,074

8,570

238,642

(14,955)

223,686

Segment income/loss

5,495

2,986

1,480

(56)

2,479

1,393

13,778

(130)

13,648

Segment assets

258,809

47,327

20,356

1,400

27,835

19,966

375,695

(13,715)

361,980

Other items

Depreciation

18,529

2,856

451

1,205

427

23,559

23,591

Amortization of goodwill

–

Increase in tangible and intangible assets

16,158

5,395

397

234

8,787

571

31,544

–

31,544

(Notes) 1. The adjustment amount is as follows:

Segment income/loss adjustment of minus 130 million yen is intersegment transaction elimination.

Adjustment of segment assets of minus 13,715 million yen is 20,149 million yen in company-wide assets that are not allocated to the business segment, and minus 33,865 million yen in intersegment transaction elimination. Company-wide assets are mainly long-term investment funds (investment securities) of the Company and assets related to administrative departments.

The depreciation adjustment amount of 31 million yen is depreciation of company-wide assets of 37 million yen and intersegment eliminations of minus 6 million yen.

2. Segment income/loss is under adjustment with operating profit of the consolidated statement of income.

Related Information

Previous consolidated fiscal year (from April 1, 2024, to March 31, 2025)

Information by product or service

A description is omitted because the segment information has the same information.

Information by Region

Net sales and property, plant and equipment

Net sales and property, plant and equipment in Japan account for more than 90% of total sales on the consolidated statement of income and property, plant and equipment on the consolidated balance sheet. Therefore, a description of information by region is omitted.

Current consolidated fiscal year (From April 1, 2025, to March 31, 2026)

Information by product or service

A description is omitted because the segment information has the same information.

Information by Region

Net sales and property, plant and equipment

Information on Impairment Losses on Non-current Assets by Reportable Segment

Previous Consolidated Fiscal Year (From April 1, 2024, to March 31, 2025) (Unit: millions of yen)

Reportable segments

Adjustment amount

Consolidated

Cement

Mineral Resources

Cement-Related Products

Optoelectronics

Advanced Materials

Other

Total

Impairment loss

–

Current Consolidated Fiscal Year (From April 1, 2025, to March 31, 2026) (Unit: millions of yen)

Reportable segments

Adjustment amount

Consolidated

Cement

Mineral Resources

Cement-Related Products

Optoelectronics

Advanced Materials

Other

Total

Impairment loss

3,118

–

104

3,243

–

3,243

Information on Goodwill Amortization and Unamortized Balance by Reportable Segment

Previous Consolidated Fiscal Year (From April 1, 2024, to March 31, 2025) (Unit: millions of yen)

Reportable segments

Adjustment amount

Consolidated

Cement

Mineral Resources

Cement-

Related Products

Optoelectronics

Advanced Materials

Other

Total

Amortization amount

–

Balance at end of period

–

Current Consolidated Fiscal Year (From April 1, 2025, to March 31, 2026) (Unit: millions of yen)

Reportable segments

Adjustment amount

Consolidated

Cement

Mineral Resources

Cement-Related Products

Optoelectronics

Advanced Materials

Other

Total

Amortization amount

–

Balance at end of period

–

‌(Information Per Share)

Item

Previous consolidated fiscal year From April 1, 2024,

to March 31, 2025

Current consolidated fiscal year From April 1, 2025,

to March 31, 2026

Net assets per share (yen)

5,793.86

6,162.78

Basic earnings per share (yen)

270.37

349.58

(Notes) 1. Diluted earnings per share are not stated as there are no dilutive shares.

2. The basis for calculating basic earnings per share is as follows.

Previous consolidated fiscal year

From April 1, 2024,

to March 31, 2025

Current consolidated fiscal year

From April 1, 2025,

to March 31, 2026

Profit attributable to owners of the parent (millions of yen)

9,008

11,214

Amount not attributable to common shareholders (millions of yen)

–

Profit attributable to parent company for common shareholders (millions of yen)

9,008

11,214

Average number of shares during the period (shares)

33,317,888

32,078,913

‌(Significant Subsequent Matters) Not applicable.

‌Supplementary Information

‌Consolidated Net Sales and Profit or Loss by Segment (YoY Comparison)

(Unit: millions of yen)

Previous consolidated fiscal year

Current consolidated fiscal year

Year-on-year basis

Year-on-year rate of change

(%)

Cement

156,440

158,799

2,359

1.5

Mineral Resources

17,367

17,505

137

0.8

Cement-Related Products

23,591

23,020

(571)

(2.4)

Optoelectronics

2,510

2,732

222

8.9

Advanced Materials

15,678

18,074

2,396

15.3

Other

3,876

3,553

(323)

(8.3)

Net sales for external customers

219,465

223,686

4,221

1.9

Cement

877

5,495

4,617

526.0

Mineral Resources

3,148

2,986

(162)

(5.2)

Cement-Related Products

1,839

1,480

(358)

(19.5)

Optoelectronics

(355)

(56)

298

–

Advanced Materials

2,264

2,479

214

9.5

Other

1,617

1,393

(223)

(13.8)

Adjustment amount

(39)

(130)

(90)

–

Operating profit

9,351

13,648

4,296

45.9

Non-operating income

2,273

2,914

641

28.2

Non-operating expenses

2,258

2,157

(100)

(4.4)

Non-operating income (expenses), net

756

741

–

Ordinary profit

9,367

14,405

5,038

53.8

Extraordinary income

4,436

5,924

1,487

33.5

Extraordinary losses

1,030

4,288

3,258

316.1

Extraordinary income (losses), net

3,405

1,635

(1,770)

(52.0)

Profit attributable to owners of the parent

9,008

11,214

2,205

24.5

‌Individual Financial Statements (Individual Balance Sheet)‌

(Unit: millions of yen)

Item

Previous fiscal year (March 31, 2025)

Current fiscal year (March 31, 2026)

Comparison

(Assets)

299,440

305,239

5,798

Current assets

74,988

75,119

131

Cash and deposits

12,886

13,334

447

Notes and accounts receivable – trade

25,974

28,063

2,088

Electronically recorded monetary claims – operating

2,621

3,364

742

Inventories

28,233

26,530

(1,702)

Other current assets

5,273

3,827

(1,445)

Non-current assets

224,452

230,120

5,667

Property, plant and equipment and intangible assets

161,067

162,886

1,819

Investment securities

32,747

36,624

3,876

Other non-current assets

30,637

30,608

(28)

Total assets

299,440

305,239

5,798

(Liabilities)

157,796

162,868

5,072

Current liabilities

89,711

95,173

5,462

Accounts payable – trade

19,045

19,010

(34)

Bonds payable and short-term borrowings

54,099

58,030

3,930

Other current liabilities

16,566

18,133

1,566

Non-current liabilities

68,084

67,694

(390)

Bonds payable and long-term borrowings

47,642

46,605

(1,036)

Deferred tax liabilities

7,642

8,129

486

Other non-current liabilities

12,799

12,959

159

(Net assets)

141,644

142,371

726

Share capital

41,654

–

Capital surplus

10,413

–

Retained earnings

72,251

72,303

Treasury shares

(992)

(1,446)

(453)

Valuation and translation adjustments

18,318

19,445

1,127

Total liabilities and net assets

299,440

305,239

5,798

‌(Individual Income Statement)

(Unit: millions of yen)

Item

Previous fiscal year (from April 1, 2024,

to March 31, 2025)

Current fiscal year (from April 1, 2025,

to March 31, 2026)

Comparison

Net sales

176,773

179,093

2,320

Cost of sales

142,343

139,205

(3,137)

Selling, general and administrative expenses

31,404

32,899

1,495

Operating profit

3,025

6,987

3,962

Non-operating income

3,457

4,205

747

Interest and dividend income

3,048

2,964

(83)

Other non-operating income

409

1,240

831

Non-operating expenses

2,242

2,078

(163)

Interest expenses

993

1,339

345

Other non-operating expenses

1,248

739

(509)

Ordinary income

4,240

9,114

4,873

Extraordinary income

4,398

5,730

1,332

Extraordinary losses

1,015

4,000

2,985

Profit before income taxes

7,623

10,843

3,220

Income taxes – current

823

2,380

1,556

Profit

6,799

8,463

1,663

‌(Individual Statement of Changes in Equity)

(From April 1, 2025, to March 31, 2026) (Unit: millions of yen)

Shareholders’ equity

Share capital

Capital surplus

Retained earnings

Legal capital surplus

Other capital surplus

Total capital surplus

Other retained earnings

Total retained earnings

Exploration reserve

Reserve for tax purpose reduction entry of non-current

assets

General reserve

Retained earnings brought forward

Balance at beginning of period

41,654

10,413

–

10,413

1,869

25,097

45,273

72,251

Changes during the period

Dividend of surplus

(3,889)

Reversal of exploration reserves

(10)

–

Reversal of reserve for reduction entry of non-current assets

(74)

–

Profit

8,463

Acquisition of treasury shares

Disposal of treasury shares

Cancellation of treasury shares

(4,521)

Transfer from retained earnings to capital surplus

4,521

(4,521)

Net changes during the period to items other than shareholders’ equity

Total changes during the period

–

(10)

(74)

–

137

Balance at end of period

41,654

10,413

–

10,413

–

1,795

25,097

45,411

72,303

Shareholders’ equity

Valuation and translation adjustments

Total net assets

Treasury shares

Total shareholders’ equity

Valuation difference on available-for-sale securities

Total valuation and translation adjustments, etc.

Balance at beginning of period

(992)

123,326

18,318

141,644

Changes during the period

Dividend of surplus

(3,889)

Reversal of exploration reserves

–

Reversal of reserve for reduction entry of non-current assets

–

Profit

8,463

Acquisition of treasury shares

(5,018)

Disposal of treasury shares

Cancellation of treasury shares

4,521

–

Transfer from retained earnings to capital surplus

–

Net changes during the period to items other than shareholders’ equity

1,127

Total changes during the period

(453)

(400)

1,127

726

Balance at end of period

(1,446)

122,925

19,445

142,371

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Sumitomo Osaka Cement Co. Ltd. published this content on May 13, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on May 13, 2026 at 09:13 UTC.

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Feb. 27

Sumitomo Osaka Cement Co., Ltd. Announces Executive Changes

Feb. 27

Sumitomo Osaka Cement Co., Ltd. Announces Organizational Changes

Feb. 10

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Jan. 27

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Jan. 27

Sumitomo Osaka Cement Co., Ltd. Announces to Discontinue Operations of the Power Plant

Dec. 19

Sumitomo Osaka Cement Co Ltd to cancel 3.52% of treasury shares on Dec 26

Nov. 11

Sumitomo Osaka Cement Co., Ltd. Revises Consolidated and Non-Consolidated Earnings Guidance for the Fiscal Year from April 1, 2025 to March 31, 2026

Nov. 11

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25-09-24

Tranche Update on Sumitomo Osaka Cement Co., Ltd.’s Equity Buyback Plan announced on May 13, 2025.

25-09-21

Sumitomo Osaka Cement Co., Ltd.’s Equity Buyback announced on May 13, 2025, has closed with 1,298,900 shares, representing 3.98% for ¥4,999.78 million.

25-09-17

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25-09-16

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25-07-01

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25-06-06

Traders Scan AGM Notices for Signs of Activist Investors in Japan

DurationAuto.2 months3 months6 months9 months1 year2 years5 years10 yearsMax.

PeriodDayWeek

Sumitomo Osaka Cement Co., Ltd. is a Japan-based company mainly engaged in the cement business. The Company has seven business segments. The Cement segment is engaged in the manufacture and sale of cement and ready-mixed concrete products, the sale of electric power, the processing of recycled raw fuel. The Mineral Products segment is engaged in the provision of limestone, dolomite and aggregate products. The Construction Material segment is engaged in the provision of concrete structure repair materials and admixtures. The Optoelectronics segment is engaged in the provision of optical communication components and optical measurement equipment. The New Materials segment is engaged in the provision of ceramic products, nanoparticle materials and functional paints. The Battery Materials segment is engaged in the provision of secondary battery cathode materials. The Other segment is engaged in the real estate leasing business, engineering business and software development business.
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Last Close Price

4,131.00JPY

Average target price

4,330.00JPY

Spread / Average Target

+4.82%

Stock MarketStock Market NewsSumitomo Osaka Cement : Summary of Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (JGAAP) （PDF/618KB）

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