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29102026 Q3PrimeJGAAP

ROCK FIELD (2910) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥39.3B (-0.5% year on year) and operating income ¥709.0M (-48.8%). The segment drivers and cash flow follow.

ROCK FIELD CO.,LTD.

Foods/Foods


Financial Highlights

  • Net Sales: ¥39.32B
  • Operating Income: ¥709M
  • Net Income: ¥318M
  • EPS: ¥12.17

Income Statement

ItemCurrentPriorYoY %
Net Sales¥39.32B¥39.52B−0.5%
Cost of Sales¥16.76B¥16.75B+0.1%
Gross Profit¥22.56B¥22.77B−0.9%
SG&A Expenses¥21.85B¥21.39B+2.2%
Operating Income¥709M¥1.39B−48.8%
Non-operating Income¥55M¥59M−6.8%
Non-operating Expenses¥34M¥9M+277.8%
Ordinary Income¥730M¥1.44B−49.2%
Profit Before Tax¥595M¥936M−36.4%
Income Tax Expense¥277M¥322M−14.0%
Net Income¥318M¥613M−48.1%
Net Income Attributable to Owners¥318M¥613M−48.1%
Total Comprehensive Income¥522M¥672M−22.3%
Depreciation & Amortization¥1.42B¥1.29B+9.3%
Interest Expense¥2M¥2M+0.0%
Basic EPS¥12.17¥23.49−48.2%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥17.95B¥18.79B−¥835M
Cash and Deposits¥11.97B¥13.60B−¥1.62B
Accounts Receivable¥4.65B¥3.91B+¥738M
Non-current Assets¥16.60B¥16.52B+¥80M
Property, Plant & Equipment¥14.04B¥14.01B+¥25M
Intangible Assets¥611M¥639M−¥28M
Total Assets¥34.55B¥35.31B−¥756M
Current Liabilities¥4.96B¥5.53B−¥565M
Accounts Payable¥997M¥1.26B−¥261M
Non-current Liabilities¥746M¥872M−¥126M
Long-term Loans¥200M¥275M−¥75M
Total Liabilities¥5.71B¥6.40B−¥691M
Total Equity¥28.84B¥28.91B−¥64M
Capital Stock¥5.54B¥5.54B¥0
Capital Surplus¥5.89B¥5.89B+¥1M
Retained Earnings¥17.82B¥18.10B−¥283M
Treasury Stock−¥915M−¥928M+¥13M
Owners' Equity¥28.84B¥28.91B−¥64M
Working Capital¥12.99B--

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow¥810M¥637M+¥173M
Investing Cash Flow−¥1.55B−¥1.09B−¥461M
Financing Cash Flow−¥923M−¥1.04B+¥113M
Free Cash Flow−¥740M--

Profitability Ratios

ItemValue
Book Value Per Share¥1,103.43
Net Profit Margin0.8%
Gross Profit Margin57.4%
Current Ratio361.8%
Quick Ratio361.8%
Debt-to-Equity Ratio0.20x
Interest Coverage Ratio354.50x
EBITDA Margin5.4%
Effective Tax Rate46.6%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−0.5%
Operating Income YoY Change−48.8%
Ordinary Income YoY Change−49.1%
Profit Before Tax YoY Change−36.4%
Net Income YoY Change−48.1%
Net Income Attributable to Owners YoY Change−48.2%
Total Comprehensive Income YoY Change−22.4%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)26.79M shares
Treasury Stock648K shares
Average Shares Outstanding26.14M shares
Book Value Per Share¥1,103.41
EBITDA¥2.12B

Dividend Information

ItemAmount
Q2 Dividend¥9.00

Full Year Forecast

ItemForecast
Net Sales Forecast¥50.92B
Operating Income Forecast¥378M
Ordinary Income Forecast¥415M
Net Income Attributable to Owners Forecast¥59M
Basic EPS Forecast¥2.29
Dividend Per Share Forecast¥24.00