EUCALIA Inc. FY2025 Q3 Earnings Report | IR Tracker

EUCALIA Inc. FY2025 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥16.76B
Operating Income: ¥1.34B
Net Income: ¥1.77B
EPS: ¥46.97

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥16.76B	¥14.66B	+14.3%
Cost of Sales	¥9.48B	¥8.02B	+18.2%
Gross Profit	¥7.28B	¥6.65B	+9.6%
SG&A Expenses	¥5.94B	¥4.70B	+26.3%
Operating Income	¥1.34B	¥1.94B	-31.1%
Non-operating Income	¥116M	¥765M	-84.8%
Non-operating Expenses	¥284M	¥236M	+20.5%
Ordinary Income	¥1.17B	¥2.47B	-52.6%
Profit Before Tax	¥1.41B	¥2.57B	-45.0%
Income Tax Expense	¥-357M	¥872M	-140.9%
Net Income	¥1.77B	¥1.70B	+4.3%
Net Income Attributable to Owners	¥1.67B	¥1.61B	+3.3%
Total Comprehensive Income	¥1.67B	¥1.68B	-0.5%
Interest Expense	¥250M	¥204M	+22.9%
Basic EPS	¥46.97	¥51.71	-9.2%
Diluted EPS	¥46.11	-	-
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥23.77B	¥24.14B	¥-368M
Cash and Deposits	¥7.29B	¥11.17B	¥-3.88B
Accounts Receivable	¥4.10B	¥3.38B	+¥715M
Inventories	¥1.81B	¥984M	+¥825M
Non-current Assets	¥39.04B	¥36.01B	+¥3.03B

Profitability Ratios

Item	Value
Net Profit Margin	10.0%
Gross Profit Margin	43.5%
Current Ratio	208.5%
Quick Ratio	192.7%
Debt-to-Equity Ratio	2.04x
Interest Coverage Ratio	5.35x
Effective Tax Rate	-25.3%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+14.3%
Operating Income YoY Change	-31.0%
Ordinary Income YoY Change	-52.6%
Net Income Attributable to Owners YoY Change	+3.4%
Total Comprehensive Income YoY Change	-0.5%

Item	Value
Shares Outstanding (incl. Treasury)	37.98M shares
Treasury Stock	2.34M shares
Average Shares Outstanding	35.53M shares
Book Value Per Share	¥580.31

Dividend Information

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

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥23.72B
Operating Income Forecast	¥2.92B
Ordinary Income Forecast	¥2.68B
Net Income Attributable to Owners Forecast	¥2.61B
Basic EPS Forecast	¥73.72
Dividend Per Share Forecast	¥0.00