The Company announces that it has formulated its new Medium-term Business Plan, “Corporate Plan 2026–2028,” covering fiscal years 2026 through 2028.

1. Background and Objectives of the Medium-term Business Plan

Under the previous Medium-term Business Plan (2023-2025), the Company focused on three key initiatives: business selection and concentration, reinforcement of earnings base, and preparing for future growth. During this period, the Company implemented various measures aimed at improving profitability, as well as global structural reforms.

In the final year of the previous plan, FY2025, which the Company positioned as “Turn Around 2025,” the Company worked to establish growth foundations by nurturing growth opportunities, including barrier film for perovskite solar cells, intelligent recycled materials, and optical components for semiconductor inspection equipment.

Through these initiatives, the Company has been able to make steady progress in establishing a foundation, and will address the remaining challenges while further reinforcing our earnings base.

Based on this recognition, the Company has positioned the period from FY2026 to FY2028, the time horizon of the new Medium-term Business Plan, as a phase to build a foundation for long‑term growth. Under this plan, the Company will strive to enhance corporate value by focusing on the priority policies outlined below.

2. Key Policies of the Medium-term Business Plan

Under the Medium-term Business Plan “Corporate Plan 2026–2028,” the Company has set the promotion of ROIC‑based management and the strengthening of business portfolio management as its key policies.

In addition to focusing on profit generation, the Company will place the efficient use of capital and the sustainable enhancement of corporate value at the core of its management approach. By thoroughly embedding ROIC‑focused decision‑making across the Group, the Company aims to improve both earning power and capital efficiency, and ultimately achieve a sustainable improvement in ROE.
To further strengthen the earnings base that supports ROIC‑based management, the Company will pursue the following four priority initiatives:

1. Improvement of gross profit margin
2. Reduction of the SG&A expense ratio
3. Improvement of financial balance
4. Enhancement of asset efficiency

3. Attached Materials

For further details of the Medium-term Business Plan “Corporate Plan 2026–2028,” please refer to the attached materials.

• Corporate Plan 2026-2028

For More Information

• Medium-term Business Plan