---
title: "Shin-Etsu Chemical Co., Ltd. (SHECY.US) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/SHECY.US/norm.md"
symbol: "SHECY.US"
name: "Shin-Etsu Chemical Co., Ltd."
parent: "https://longbridge.com/en/quote/SHECY.US.md"
datetime: "2026-05-22T01:30:08.245Z"
locales:
  - [en](https://longbridge.com/en/quote/SHECY.US/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/SHECY.US/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/SHECY.US/norm.md)
---

# Shin-Etsu Chemical Co., Ltd. (SHECY.US) — Financial Reports

## Income Statement (USD)

| Indicator | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.1514 | 0.2154 | 0.2359 | 0.2295 | 0.1722 |
| ROE | 8.20% | 11.83% | 12.56% | 11.48% | 8.96% |
| Revenue | 4.01B | 4.15B | 4.41B | 4.34B | 4.22B |
| Net income | 564.45M | 808.32M | 884.18M | 873.37M | 677.65M |
| Operating income | 859.02M | 1.05B | 1.12B | 1.15B | 1.05B |
| Gross margin | 31.47% | 34.44% | 35.05% | 35.93% | 35.60% |
| Net margin | 14.08% | 19.47% | 20.03% | 20.11% | 16.07% |
| Profit quality | 52.53% | 157.12% | 66.94% | 171.26% | 59.49% |

## Balance Sheet (USD)

| Indicator | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 35.45B | 34.84B | 36.04B | 36.22B | 37.64B |
| Leverage | 1.22 | 1.21 | 1.22 | 1.22 | 1.17 |
| BVPS | 7.53 | 7.38 | 7.59 | 7.65 | 7.94 |
| Turnover | 0.4556 | 0.4779 | 0.4693 | 0.4904 | 0.4750 |
| Cash & STI | 10.44B | 9.58B | 10.39B | 10.17B | 12.10B |
| Inv & Rec | 4.95B | 4.86B | 4.95B | 5.09B | 5.14B |
| LT assets | 13.48B | 13.46B | 13.87B | 13.86B | 13.80B |
| Net debt | -8.92B | -8.02B | -8.75B | -8.48B | -11.99B |

## Cash Flow Statement (USD)

| Indicator | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | 1.64B | 667.45M | 1.68B | 672.85M | 1.77B |
| Investing CF | -890.49M | -651.25M | -1.27B | -775.78M | 823.66M |
| Financing CF | -600.12M | -675.43M | -119.20M | -1.97B | -738.57M |
| Free CF | 1.03B | -147.52M | 680.62M | -75.26M | - |
| OCF coverage | 403.37% | 59.54% | 180.25% | 53.66% | 309.86% |
| Repaid & issued | 19.47M | -19.88M | 12.18M | 1.58B | 27.15M |
| CapEx | -383.98M | -500.94M | -916.50M | -536.76M | -524.68M |

## Distribution Plan

**Dividend Yield**: 1.53

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.183399USD | 2025-03-31 | 2025-03-31 | 2025-07-14 |
| Cash Dividend: 
0.12217USD | 2024-09-30 | 2024-09-27 | 2024-12-04 |
| Cash Dividend: 
0.112743USD | 2024-03-28 | 2024-03-27 | 2024-07-12 |