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29292026 Q3PrimeJGAAP

Pharma Foods International Co.,Ltd. FY2026 Q3 Earnings Report

Pharma Foods International Co.,Ltd. FY2026 Q3 earnings report and financial analysis

Foods/Foods


Financial Highlights

  • Net Sales: ¥48.55B
  • Operating Income: ¥-1.43B
  • Net Income: ¥-1.06B
  • EPS: ¥-36.67

Income Statement

ItemCurrentPriorYoY %
Net Sales¥48.55B¥46.82B+3.7%
Cost of Sales¥9.36B¥9.09B+2.9%
Gross Profit¥39.20B¥37.73B+3.9%
SG&A Expenses¥40.63B¥37.94B+7.1%
Operating Income−¥1.43B−¥217M−559.0%
Non-operating Income¥195M¥222M−12.2%
Non-operating Expenses¥309M¥236M+30.9%
Ordinary Income−¥1.54B−¥231M−568.8%
Profit Before Tax−¥1.66B−¥231M−617.7%
Income Tax Expense−¥596M¥892M−166.8%
Net Income−¥1.06B−¥1.12B+5.5%
Net Income Attributable to Owners−¥1.06B−¥1.12B+5.5%
Total Comprehensive Income−¥922M−¥1.49B+38.0%
Depreciation & Amortization¥510M¥527M−3.2%
Interest Expense¥108M¥68M+58.8%
Basic EPS−¥36.67−¥39.18+6.4%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥25.01B¥23.87B+¥1.14B
Cash and Deposits¥8.77B¥9.16B−¥392M
Accounts Receivable¥4.28B¥5.04B−¥754M
Inventories¥7.82B¥6.31B+¥1.51B
Non-current Assets¥9.85B¥8.78B+¥1.07B
Property, Plant & Equipment¥4.76B¥4.70B+¥66M
Intangible Assets¥95M¥120M−¥25M
Goodwill¥45M¥71M−¥26M
Investment Securities¥2.72B¥2.45B+¥271M
Total Assets¥34.86B¥32.65B+¥2.21B
Current Liabilities¥24.10B¥20.00B+¥4.09B
Accounts Payable¥1.59B¥1.92B−¥336M
Short-term Loans¥16.40B¥11.40B+¥5.00B
Non-current Liabilities¥673M¥1.10B−¥423M
Long-term Loans¥251M¥671M−¥420M
Total Liabilities¥24.77B¥21.10B+¥3.67B
Total Equity¥10.08B¥11.55B−¥1.46B
Capital Stock¥2.04B¥2.04B¥0
Capital Surplus¥1.81B¥1.81B¥0
Retained Earnings¥5.92B¥7.69B−¥1.77B
Treasury Stock−¥26M−¥195M+¥169M
Owners' Equity¥10.08B¥11.55B−¥1.46B
Working Capital¥907M--

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow−¥3.56B−¥982M−¥2.58B
Investing Cash Flow−¥680M−¥679M−¥1M
Financing Cash Flow¥3.85B−¥3.65B+¥7.50B
Free Cash Flow−¥4.24B--

Profitability Ratios

ItemValue
Net Profit Margin−2.2%
Gross Profit Margin80.7%
Current Ratio103.8%
Quick Ratio71.3%
Debt-to-Equity Ratio2.46x
Interest Coverage Ratio−13.24x
EBITDA Margin−1.9%
Effective Tax Rate35.9%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+3.7%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)29.08M shares
Treasury Stock36K shares
Average Shares Outstanding28.96M shares
Book Value Per Share¥347.20
EBITDA−¥920M

Dividend Information

ItemAmount
Q2 Dividend¥12.50

Segment Information

SegmentRevenueOperating Income
BioDirectValue¥42.73B−¥342M
BioFunctionalSeeds¥5.56B¥858M
BioMedical¥230M−¥473M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥30M−¥14M

Full Year Forecast

ItemForecast
Net Sales Forecast¥67.00B
Operating Income Forecast¥2.00B
Ordinary Income Forecast¥2.00B
Net Income Attributable to Owners Forecast¥1.50B
Basic EPS Forecast¥51.65
Dividend Per Share Forecast¥25.00