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43872026 Q3GrowthJGAAP

ZUU (4387) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥1.9B (-10.6% year on year) and operating loss ¥176.0M. The segment drivers and cash flow follow.

ZUU Co.,Ltd.

IT & Services, Others/Information & Communication


Financial Highlights

  • Net Sales: ¥1.93B
  • Operating Income: ¥-176M
  • Net Income: ¥-25M
  • EPS: ¥-58.09

Income Statement

ItemCurrentPriorYoY %
Net Sales¥1.93B¥2.16B−10.6%
Cost of Sales¥716M¥704M+1.7%
Gross Profit¥1.22B¥1.46B−16.5%
SG&A Expenses¥1.39B¥1.55B−10.3%
Operating Income−¥176M−¥96M−83.3%
Non-operating Income¥199M¥57M+247.4%
Non-operating Expenses¥11M¥3M+241.7%
Ordinary Income¥11M−¥42M+126.2%
Profit Before Tax¥39M−¥128M+130.1%
Income Tax Expense¥64M−¥52M+223.3%
Net Income−¥25M−¥76M+67.0%
Net Income Attributable to Owners−¥275M−¥224M−22.8%
Total Comprehensive Income¥647M¥295M+119.3%
Interest Expense¥5M¥2M+125.6%
Basic EPS−¥58.09−¥47.29−22.8%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥4.82B¥5.38B−¥560M
Cash and Deposits¥1.30B¥2.62B−¥1.32B
Accounts Receivable¥191M¥398M−¥207M
Non-current Assets¥8.28B¥4.27B+¥4.01B
Property, Plant & Equipment¥281,000¥0+¥281,000
Intangible Assets¥143M¥178M−¥35M
Goodwill¥143M¥177M−¥34M
Investment Securities¥8.02B¥3.97B+¥4.05B
Total Assets¥13.10B¥9.64B+¥3.45B
Current Liabilities¥3.64B¥3.13B+¥514M
Accounts Payable¥28M¥69M−¥40M
Short-term Loans¥300M--
Non-current Liabilities¥239M¥221M+¥18M
Long-term Loans¥110M¥175M−¥66M
Total Liabilities¥3.88B¥3.35B+¥532M
Total Equity¥9.22B¥6.30B+¥2.92B
Capital Stock¥880M¥880M¥0
Capital Surplus¥880M¥880M¥0
Retained Earnings−¥705M−¥429M−¥276M
Treasury Stock−¥445,000−¥445,000¥0
Owners' Equity¥1.23B¥1.32B−¥91M
Working Capital¥1.18B--

Profitability Ratios

ItemValue
Net Profit Margin−14.2%
Gross Profit Margin63.0%
Current Ratio132.4%
Quick Ratio132.4%
Debt-to-Equity Ratio0.42x
Interest Coverage Ratio−33.72x
Effective Tax Rate165.4%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−10.6%
Total Comprehensive Income YoY Change+119.0%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)4.75M shares
Treasury Stock224 shares
Average Shares Outstanding4.75M shares
Book Value Per Share¥1,940.36

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
FintechPlatform¥466M−¥43M

Full Year Forecast

ItemForecast
Net Sales Forecast¥3.40B
Operating Income Forecast¥100M
Ordinary Income Forecast¥125M
Net Income Attributable to Owners Forecast¥3M
Basic EPS Forecast¥0.63
Dividend Per Share Forecast¥0.00