Karula Co.,LTD. FY2026 Q3 Earnings Report | IR Tracker

Karula Co.,LTD. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥5.74B
Operating Income: ¥288M
Net Income: ¥262M
EPS: ¥45.52

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥5.74B	¥5.52B	+3.9%
Cost of Sales	¥1.75B	¥1.63B	+7.5%
Gross Profit	¥3.99B	¥3.89B	+2.4%
SG&A Expenses	¥3.70B	¥3.55B	+4.0%
Operating Income	¥288M	¥338M	-14.8%
Non-operating Income	¥68M	¥70M	-3.5%
Non-operating Expenses	¥69M	¥76M	-9.4%
Ordinary Income	¥287M	¥332M	-13.6%
Profit Before Tax	¥287M	¥357M	-19.6%
Income Tax Expense	¥25M	¥27M	-8.4%
Net Income	¥262M	¥330M	-20.5%
Net Income Attributable to Owners	¥262M	¥330M	-20.6%
Total Comprehensive Income	¥262M	¥330M	-20.6%
Interest Expense	¥21M	¥30M	-29.0%
Basic EPS	¥45.52	¥57.26	-20.5%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥1.91B	¥1.45B	+¥469M
Cash and Deposits	¥1.38B	¥1.01B	+¥369M
Accounts Receivable	¥166M	¥106M	+¥60M
Inventories	¥236M	¥214M	+¥22M
Non-current Assets	¥3.70B	¥3.58B	+¥125M

Profitability Ratios

Item	Value
Net Profit Margin	4.6%
Gross Profit Margin	69.5%
Current Ratio	132.4%
Quick Ratio	116.1%
Debt-to-Equity Ratio	1.54x
Interest Coverage Ratio	13.68x
Effective Tax Rate	8.6%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+3.9%
Operating Income YoY Change	-14.6%
Ordinary Income YoY Change	-13.5%
Net Income Attributable to Owners YoY Change	-20.5%
Total Comprehensive Income YoY Change	-20.5%

Item	Value
Shares Outstanding (incl. Treasury)	6.02M shares
Treasury Stock	257K shares
Average Shares Outstanding	5.76M shares
Book Value Per Share	¥383.39

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥5.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥7.50B
Operating Income Forecast	¥325M
Ordinary Income Forecast	¥325M
Net Income Attributable to Owners Forecast	¥290M
Basic EPS Forecast	¥50.31
Dividend Per Share Forecast	¥5.00