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43672026 Q3JGAAP

広栄化学 (4367) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥10.8B (-25.2% year on year) and operating loss ¥12.0M. The segment drivers and cash flow follow.

広栄化学株式会社

Financial Highlights

  • Net Sales: ¥10.82B
  • Operating Income: ¥-12M
  • Net Income: ¥-80M
  • EPS: ¥-16.55

Income Statement

ItemCurrentPriorYoY %
Net Sales¥10.82B¥14.46B−25.2%
Cost of Sales¥7.18B¥10.38B−30.8%
Gross Profit¥3.64B¥4.08B−10.7%
SG&A Expenses¥3.65B¥3.17B+15.0%
Operating Income−¥12M¥903M−101.3%
Non-operating Income¥10M¥6M+66.7%
Non-operating Expenses¥107M¥151M−29.1%
Ordinary Income−¥110M¥758M−114.5%
Profit Before Tax−¥111M¥739M−115.0%
Income Tax Expense−¥31M¥241M−112.9%
Net Income−¥80M¥498M−116.1%
Interest Expense¥84M¥65M+29.2%
Basic EPS−¥16.55¥101.89−116.2%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥15.89B¥13.04B+¥2.85B
Cash and Deposits¥574M¥324M+¥250M
Accounts Receivable¥3.50B¥4.62B−¥1.12B
Inventories¥7.04B¥4.24B+¥2.80B
Non-current Assets¥20.49B¥22.18B−¥1.69B
Property, Plant & Equipment¥19.80B¥21.53B−¥1.73B
Intangible Assets¥106M¥105M+¥1M
Total Assets¥36.38B¥35.22B+¥1.16B
Current Liabilities¥9.42B¥7.26B+¥2.15B
Accounts Payable¥3.82B¥2.10B+¥1.73B
Short-term Loans¥2.75B¥1.65B+¥1.10B
Non-current Liabilities¥5.82B¥6.34B−¥519M
Long-term Loans¥2.65B¥3.17B−¥518M
Total Liabilities¥15.24B¥13.60B+¥1.64B
Total Equity¥21.14B¥21.62B−¥473M
Capital Stock¥2.34B¥2.34B¥0
Capital Surplus¥1.55B¥1.55B¥0
Retained Earnings¥17.26B¥17.74B−¥472M
Treasury Stock−¥14M−¥14M¥0
Owners' Equity¥21.14B¥21.62B−¥473M
Working Capital¥6.47B--

Profitability Ratios

ItemValue
Net Profit Margin−0.7%
Gross Profit Margin33.6%
Current Ratio168.7%
Quick Ratio93.9%
Debt-to-Equity Ratio0.72x
Interest Coverage Ratio−0.14x
Effective Tax Rate27.9%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−25.2%
Operating Income YoY Change−101.3%
Ordinary Income YoY Change−114.5%
Profit Before Tax YoY Change−115.0%
Net Income YoY Change−116.1%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)4.90M shares
Treasury Stock9K shares
Average Shares Outstanding4.89M shares
Book Value Per Share¥4,322.82

Dividend Information

ItemAmount
Q2 Dividend¥30.00

Full Year Forecast

ItemForecast
Net Sales Forecast¥18.00B
Operating Income Forecast¥200M
Ordinary Income Forecast¥100M
Net Income Forecast¥30M
Basic EPS Forecast¥6.13
Dividend Per Share Forecast¥80.00
広栄化学 (4367) FY2026 Q3 Earnings Report