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33062026 Q3StandardJGAAP

THE NIHON SEIMA (3306) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥1.8B and operating loss ¥21.0M. The segment drivers and cash flow follow.

THE NIHON SEIMA CO.,LTD.

Commercial & Wholesale Trade/Wholesale Trade


Financial Highlights

  • Net Sales: ¥1.84B
  • Operating Income: ¥-21M
  • Net Income: ¥601M
  • EPS: ¥136.60

Income Statement

ItemCurrentPriorYoY %
Net Sales¥1.84B--
Cost of Sales¥1.39B--
Gross Profit¥448M--
SG&A Expenses¥469M--
Operating Income−¥21M--
Non-operating Income¥19M--
Non-operating Expenses¥23M--
Ordinary Income−¥25M--
Profit Before Tax¥829M--
Income Tax Expense¥228M--
Net Income¥601M--
Interest Expense¥13M--
Basic EPS¥136.60--
Diluted EPS¥123.49--

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥2.01B¥1.45B+¥558M
Cash and Deposits¥1.24B¥757M+¥478M
Accounts Receivable¥402M¥365M+¥37M
Inventories¥218M¥231M−¥12M
Non-current Assets¥1.87B¥1.48B+¥389M
Property, Plant & Equipment¥1.62B¥1.21B+¥416M
Intangible Assets¥12M¥7M+¥5M
Investment Securities¥195M¥151M+¥43M
Total Assets¥3.90B¥2.96B+¥938M
Current Liabilities¥1.59B¥1.20B+¥383M
Accounts Payable¥158M¥151M+¥7M
Short-term Loans¥1.00B¥650M+¥350M
Non-current Liabilities¥181M¥245M−¥64M
Long-term Loans¥88M¥151M−¥64M
Total Liabilities¥1.77B¥1.45B+¥319M
Total Equity¥2.13B¥1.51B+¥619M
Capital Stock¥301M¥301M¥0
Capital Surplus¥766M¥766M¥0
Retained Earnings¥1.01B¥428M+¥584M
Treasury Stock−¥6M−¥6M¥0
Owners' Equity¥2.11B¥1.50B+¥619M
Working Capital¥423M--

Profitability Ratios

ItemValue
Net Profit Margin32.6%
Gross Profit Margin24.3%
Current Ratio126.7%
Quick Ratio112.9%
Debt-to-Equity Ratio0.83x
Interest Coverage Ratio−1.67x
Effective Tax Rate27.4%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)4.41M shares
Treasury Stock7K shares
Average Shares Outstanding4.41M shares
Book Value Per Share¥483.67

Segment Information

SegmentRevenueOperating Income
AutomobileFloorMats¥405M−¥2M
IndustrialMaterials¥445M¥8M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥2M−¥16M
VolcanoFoods¥990M−¥11M

Full Year Forecast

ItemForecast
Net Sales Forecast¥2.38B
Operating Income Forecast−¥32M
Ordinary Income Forecast−¥36M
Net Income Forecast¥569M
Basic EPS Forecast¥129.15
Dividend Per Share Forecast¥10.00