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29072026 Q3StandardJGAAP

AHJIKAN (2907) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥38.7B (-0.1% year on year) and operating income ¥712.0M (-66.7%). The segment drivers and cash flow follow.

AHJIKAN CO.,LTD.

Foods/Foods


Financial Highlights

  • Net Sales: ¥38.73B
  • Operating Income: ¥712M
  • Net Income: ¥615M
  • EPS: ¥80.87

Income Statement

ItemCurrentPriorYoY %
Net Sales¥38.73B¥38.78B−0.1%
Cost of Sales¥29.19B¥28.24B+3.4%
Gross Profit¥9.55B¥10.54B−9.4%
SG&A Expenses¥8.84B¥8.41B+5.1%
Operating Income¥712M¥2.14B−66.7%
Non-operating Income¥279M¥340M−17.9%
Non-operating Expenses¥41M¥105M−61.0%
Ordinary Income¥950M¥2.37B−59.9%
Profit Before Tax¥932M¥2.40B−61.2%
Income Tax Expense¥316M¥769M−58.9%
Net Income¥615M¥1.63B−62.3%
Net Income Attributable to Owners¥615M¥1.63B−62.3%
Total Comprehensive Income¥688M¥1.74B−60.5%
Interest Expense¥27M¥25M+8.0%
Basic EPS¥80.87¥214.27−62.3%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥16.79B¥13.76B+¥3.02B
Cash and Deposits¥2.01B¥2.27B−¥261M
Accounts Receivable¥8.28B¥5.75B+¥2.53B
Inventories¥3.71B¥3.54B+¥177M
Non-current Assets¥13.23B¥13.13B+¥101M
Property, Plant & Equipment¥10.10B¥10.22B−¥122M
Intangible Assets¥666M¥699M−¥33M
Investment Securities¥1.14B¥961M+¥182M
Total Assets¥30.02B¥26.90B+¥3.12B
Current Liabilities¥10.66B¥8.28B+¥2.38B
Accounts Payable¥4.44B¥3.06B+¥1.39B
Short-term Loans¥3.41B¥1.76B+¥1.65B
Non-current Liabilities¥1.51B¥1.23B+¥282M
Long-term Loans¥1.00B¥838M+¥164M
Total Liabilities¥12.17B¥9.51B+¥2.66B
Total Equity¥17.85B¥17.39B+¥461M
Capital Stock¥1.10B¥1.10B¥0
Capital Surplus¥1.10B¥1.10B¥0
Retained Earnings¥14.54B¥14.16B+¥387M
Treasury Stock−¥64M−¥64M¥0
Owners' Equity¥17.85B¥17.39B+¥461M
Working Capital¥6.12B--

Profitability Ratios

ItemValue
Book Value Per Share¥2,345.21
Net Profit Margin1.6%
Gross Profit Margin24.6%
Current Ratio157.4%
Quick Ratio122.6%
Debt-to-Equity Ratio0.68x
Interest Coverage Ratio26.37x
Effective Tax Rate33.9%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−0.1%
Operating Income YoY Change−66.7%
Ordinary Income YoY Change−59.9%
Profit Before Tax YoY Change−61.2%
Net Income YoY Change−62.3%
Net Income Attributable to Owners YoY Change−62.3%
Total Comprehensive Income YoY Change−60.5%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)7.70M shares
Treasury Stock89K shares
Average Shares Outstanding7.61M shares
Book Value Per Share¥2,345.17

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Full Year Forecast

ItemForecast
Net Sales Forecast¥51.00B
Operating Income Forecast¥1.10B
Ordinary Income Forecast¥1.30B
Net Income Attributable to Owners Forecast¥900M
Basic EPS Forecast¥118.25
Dividend Per Share Forecast¥52.00