FORCIA,Inc. FY2026 Q3 Earnings Report | IR Tracker

FORCIA,Inc. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥1.66B
Operating Income: ¥50M
Net Income: ¥31M
Earnings per Unit (EPU): ¥25.74

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥1.66B	¥1.65B	+0.7%
Cost of Sales	¥858M	¥771M	+11.2%
Gross Profit	¥802M	¥876M	-8.5%
SG&A Expenses	¥752M	¥742M	+1.3%
Operating Income	¥50M	¥134M	-62.7%
Non-operating Income	¥2M	¥698,000	+126.6%
Non-operating Expenses	¥5M	¥5M	+0.0%
Ordinary Income	¥51M	¥130M	-60.8%
Profit Before Tax	¥52M	¥130M	-60.3%
Income Tax Expense	¥20M	¥37M	-46.5%
Net Income	¥31M	¥92M	-66.3%
Earnings per Unit (EPU)	¥25.74	¥92.75	-72.2%
Distribution per Unit (DPU)	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥1.75B	¥1.81B	¥-64M
Cash and Deposits	¥1.23B	¥1.23B	¥-4M
Accounts Receivable	¥314M	¥293M	+¥21M
Non-current Assets	¥439M	¥378M	+¥61M
Property, Plant & Equipment	¥39M	¥34M	+¥5M

Profitability Ratios

Item	Value
Net Profit Margin	1.9%
Gross Profit Margin	48.3%
Current Ratio	802.8%
Quick Ratio	802.8%
Debt-to-Equity Ratio	0.11x
Effective Tax Rate	38.7%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+0.7%
Operating Income YoY Change	-62.6%
Ordinary Income YoY Change	-60.3%
Net Income YoY Change	-65.8%

Unit Information

Item	Value
Units Outstanding (incl. Treasury)	1.23M shares
Average Units Outstanding	1.23M shares
NAV per Unit	¥1,599.16

Distribution Information

Item	Amount
Q2 Distribution	¥0.00
Year-End Distribution	¥0.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥2.49B
Operating Income Forecast	¥249M
Ordinary Income Forecast	¥249M
Net Income Forecast	¥171M
Earnings per Unit Forecast (EPU)	¥139.56
Distribution per Unit Forecast (DPU)	¥0.00