BESTERRA CO.,LTD FY2026 Q3 Earnings Report | IR Tracker

BESTERRA CO.,LTD FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥8.07B
Operating Income: ¥535M
Net Income: ¥436M
EPS: ¥48.62

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥8.07B	¥8.00B	+0.8%
Cost of Sales	¥6.51B	¥6.77B	-3.8%
Gross Profit	¥1.56B	¥1.24B	+25.7%
SG&A Expenses	¥1.02B	¥1.10B	-7.7%
Operating Income	¥535M	¥132M	+305.3%
Non-operating Income	¥74M	¥149M	-50.3%
Non-operating Expenses	¥80M	¥45M	+80.0%
Ordinary Income	¥529M	¥236M	+124.2%
Profit Before Tax	¥652M	¥411M	+58.6%
Income Tax Expense	¥216M	¥192M	+12.1%
Net Income	¥436M	¥219M	+99.5%
Net Income Attributable to Owners	¥436M	¥218M	+100.0%
Total Comprehensive Income	¥401M	¥1.04B	-61.5%
Interest Expense	¥14M	¥15M	-6.8%
Basic EPS	¥48.62	¥24.68	+97.0%
Diluted EPS	¥48.52	-	-
Dividend Per Share	¥10.00	¥10.00	+0.0%

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥5.96B	¥7.13B	¥-1.17B
Cash and Deposits	¥1.58B	¥1.60B	¥-23M
Non-current Assets	¥2.81B	¥3.92B	¥-1.10B
Property, Plant & Equipment	¥301M	¥316M	¥-16M
Intangible Assets	¥91M	¥126M	¥-35M

Profitability Ratios

Item	Value
Net Profit Margin	5.4%
Gross Profit Margin	19.3%
Current Ratio	200.0%
Quick Ratio	200.0%
Debt-to-Equity Ratio	0.61x
Interest Coverage Ratio	38.73x
Effective Tax Rate	33.1%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+0.8%
Operating Income YoY Change	+305.4%
Ordinary Income YoY Change	+123.5%
Net Income Attributable to Owners YoY Change	+99.5%
Total Comprehensive Income YoY Change	-61.5%

Item	Value
Shares Outstanding (incl. Treasury)	9.23M shares
Treasury Stock	115K shares
Average Shares Outstanding	8.97M shares
Book Value Per Share	¥597.45

Dividend Information

Item	Amount
Q2 Dividend	¥10.00
Year-End Dividend	¥10.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥12.00B
Operating Income Forecast	¥700M
Ordinary Income Forecast	¥700M
Net Income Attributable to Owners Forecast	¥550M
Basic EPS Forecast	¥61.04
Dividend Per Share Forecast	¥25.00