ゴルフ・ドゥ (3032) FY2026 Q3 Earnings Report

Financial Highlights

Item	Current	Prior	YoY %
Net Sales	¥4.61B	¥4.37B	+5.4%
Cost of Sales	¥2.81B	¥2.70B	+4.1%
Gross Profit	¥1.80B	¥1.67B	+7.6%
SG&A Expenses	¥1.66B	¥1.67B	−0.5%
Operating Income	¥137M	¥1M	+13600.0%
Non-operating Income	¥14M	¥15M	−7.6%
Non-operating Expenses	¥19M	¥11M	+70.6%
Ordinary Income	¥132M	¥5M	+2540.0%
Profit Before Tax	¥130M	¥6M	+2153.9%
Income Tax Expense	¥43M	¥31M	+40.0%
Net Income	¥88M	−¥25M	+454.6%
Net Income Attributable to Owners	¥87M	−¥24M	+462.5%
Total Comprehensive Income	¥100M	−¥6M	+1766.7%
Interest Expense	¥16M	¥11M	+51.4%
Basic EPS	¥17.60	−¥4.93	+457.0%
Diluted EPS	¥16.75	-	-

Item	Current End	Prior End	Change
Current Assets	¥2.82B	¥2.97B	−¥158M
Cash and Deposits	¥683M	¥892M	−¥209M
Accounts Receivable	¥335M	¥346M	−¥11M
Inventories	¥1.73B	¥1.65B	+¥77M
Non-current Assets	¥921M	¥863M	+¥58M
Property, Plant & Equipment	¥378M	¥286M	+¥91M
Intangible Assets	¥281M	¥316M	−¥36M
Investment Securities	¥59M	¥50M	+¥10M
Total Assets	¥3.74B	¥3.84B	−¥100M
Current Liabilities	¥2.05B	¥1.99B	+¥53M
Accounts Payable	¥238M	¥430M	−¥192M
Short-term Loans	¥1.10B	¥900M	+¥200M
Non-current Liabilities	¥802M	¥1.02B	−¥220M
Long-term Loans	¥508M	¥708M	−¥200M
Total Liabilities	¥2.85B	¥3.01B	−¥167M
Total Equity	¥889M	¥822M	+¥67M
Capital Stock	¥516M	¥516M	¥0
Capital Surplus	¥169M	¥169M	¥0
Retained Earnings	¥157M	¥82M	+¥75M
Treasury Stock	−¥129M	−¥98M	−¥31M
Owners' Equity	¥838M	¥781M	+¥57M
Working Capital	¥771M	-	-

Item	Value
Shares Outstanding (incl. Treasury)	5.21M shares
Treasury Stock	348K shares
Average Shares Outstanding	4.98M shares
Book Value Per Share	¥182.81

Item	Amount
Q2 Dividend	¥0.00