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29282026 Q3IFRS

RIZAPグループ (2928) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥124.6B (-3.0% year on year) and operating income ¥7.7B. The segment drivers and cash flow follow.


Financial Highlights

  • Net Sales: ¥124.59B
  • Operating Income: ¥7.69B
  • Net Income: ¥1.58B
  • EPS: ¥-2.92

Income Statement

ItemCurrentPriorYoY %
Net Sales¥124.59B¥128.38B−3.0%
Cost of Sales¥67.04B¥65.27B+2.7%
Gross Profit¥57.55B¥63.11B−8.8%
SG&A Expenses¥52.88B¥62.76B−15.7%
Operating Income¥7.69B¥493M+1459.4%
Equity Method Investment Income−¥41M--
Profit Before Tax¥5.29B−¥2.19B+341.8%
Income Tax Expense¥4.82B¥812M+493.2%
Net Income¥1.58B−¥3.34B+147.3%
Net Income Attributable to Owners−¥1.74B−¥2.90B+39.8%
Total Comprehensive Income−¥268M−¥3.32B+91.9%
Basic EPS−¥2.92−¥4.93+40.8%
Diluted EPS−¥2.92−¥4.93+40.8%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥77.51B¥72.09B+¥5.42B
Accounts Receivable¥21.47B¥20.14B+¥1.33B
Inventories¥22.66B¥24.21B−¥1.55B
Non-current Assets¥88.69B¥97.43B−¥8.74B
Property, Plant & Equipment¥33.52B¥35.98B−¥2.46B
Intangible Assets¥3.35B¥3.05B+¥302M
Goodwill¥1.88B¥1.88B¥0
Total Assets¥166.20B¥169.53B−¥3.33B
Accounts Payable¥23.21B¥20.88B+¥2.33B
Non-current Liabilities¥39.31B¥40.62B−¥1.31B
Total Liabilities¥105.20B¥107.10B−¥1.90B
Total Equity¥61.00B¥62.42B−¥1.42B
Capital Stock¥100M¥25.30B−¥25.20B
Capital Surplus¥35.95B¥29.37B+¥6.58B
Retained Earnings¥2.00B−¥13.56B+¥15.56B
Shareholders' Equity¥47.70B¥51.53B−¥3.83B
Equity Ratio28.7%30.4%−1.7%

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow¥21.09B¥9.46B+¥11.63B
Investing Cash Flow¥608M−¥9.73B+¥10.34B
Financing Cash Flow−¥13.51B¥7.51B−¥21.01B
Cash and Cash Equivalents¥28.83B¥20.06B+¥8.77B
Free Cash Flow¥21.70B--

Profitability Ratios

ItemValue
Net Profit Margin−1.4%
Gross Profit Margin46.2%
Debt-to-Equity Ratio1.72x
Effective Tax Rate91.0%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−3.0%
Operating Income YoY Change+1459.4%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)596.66M shares
Treasury Stock1K shares
Average Shares Outstanding596.66M shares
Book Value Per Share¥102.23

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
BeautyAndHealthcareSegment¥51.09B¥3.43B
LifeStyleSegment¥54.65B¥504M
PlatformSegment¥18.85B¥1.35B

Full Year Forecast

ItemForecast
Net Sales Forecast¥172.00B
Operating Income Forecast¥11.00B
Net Income Forecast¥3.35B
Net Income Attributable to Owners Forecast¥2.00B
Basic EPS Forecast¥3.35
Dividend Per Share Forecast¥0.67