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40312026 Q3StandardJGAAP

Katakura & Co-op Agri (4031) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥30.2B (+3.5% year on year) and operating income ¥453.0M. The segment drivers and cash flow follow.

Raw Materials & Chemicals/Chemicals


Financial Highlights

  • Net Sales: ¥30.21B
  • Operating Income: ¥453M
  • Net Income: ¥-1.21B
  • EPS: ¥-135.04

Income Statement

ItemCurrentPriorYoY %
Net Sales¥30.21B¥29.19B+3.5%
Cost of Sales¥25.38B¥25.11B+1.1%
Gross Profit¥4.83B¥4.08B+18.4%
SG&A Expenses¥4.38B¥4.12B+6.1%
Operating Income¥453M−¥44M+1129.5%
Non-operating Income¥136M¥170M−20.0%
Non-operating Expenses¥221M¥142M+55.6%
Ordinary Income¥368M−¥16M+2400.0%
Profit Before Tax−¥1.43B−¥47M−2944.7%
Income Tax Expense−¥222M−¥8M−2675.0%
Net Income−¥1.21B−¥39M−3000.0%
Net Income Attributable to Owners−¥1.21B−¥39M−3000.0%
Total Comprehensive Income−¥1.07B¥16M−6787.5%
Interest Expense¥116M¥66M+75.8%
Basic EPS−¥135.04−¥4.35−3004.4%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥28.59B¥29.88B−¥1.28B
Cash and Deposits¥3.17B¥2.10B+¥1.06B
Accounts Receivable¥8.17B¥10.81B−¥2.65B
Inventories¥9.45B¥9.27B+¥182M
Non-current Assets¥22.43B¥20.22B+¥2.21B
Property, Plant & Equipment¥18.75B¥17.13B+¥1.62B
Intangible Assets¥1.11B¥891M+¥217M
Total Assets¥51.02B¥50.09B+¥928M
Current Liabilities¥20.33B¥21.95B−¥1.62B
Accounts Payable¥6.71B¥6.95B−¥237M
Short-term Loans¥11.30B¥12.31B−¥1.01B
Non-current Liabilities¥8.07B¥4.28B+¥3.80B
Long-term Loans¥4.62B¥2.20B+¥2.42B
Total Liabilities¥28.41B¥26.23B+¥2.18B
Total Equity¥22.61B¥23.86B−¥1.25B
Capital Stock¥4.21B¥4.21B¥0
Capital Surplus¥9.91B¥9.91B¥0
Retained Earnings¥8.92B¥10.31B−¥1.39B
Treasury Stock−¥1.41B−¥1.41B−¥1M
Owners' Equity¥22.56B¥23.82B−¥1.25B
Working Capital¥8.26B--

Profitability Ratios

ItemValue
Net Profit Margin−4.0%
Gross Profit Margin16.0%
Current Ratio140.6%
Quick Ratio94.2%
Debt-to-Equity Ratio1.26x
Interest Coverage Ratio3.91x
Effective Tax Rate15.5%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+3.5%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)10.16M shares
Treasury Stock1.20M shares
Average Shares Outstanding8.96M shares
Book Value Per Share¥2,524.38

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
ChemicalProducts¥5.00B¥395M
Fertilizer¥24.58B¥11M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥291M¥14M
RealEstate¥338M¥79M

Full Year Forecast

ItemForecast
Net Sales Forecast¥45.00B
Operating Income Forecast¥450M
Ordinary Income Forecast¥240M
Net Income Attributable to Owners Forecast−¥2.00B
Basic EPS Forecast−¥223.27
Dividend Per Share Forecast¥20.00