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45562026 Q3JGAAP

カイノス (4556) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥4.2B (+3.7% year on year) and operating income ¥595.0M (-11.3%). The segment drivers and cash flow follow.

株式会社カイノス

Financial Highlights

  • Net Sales: ¥4.20B
  • Operating Income: ¥595M
  • Net Income: ¥446M
  • EPS: ¥105.98

Income Statement

ItemCurrentPriorYoY %
Net Sales¥4.20B¥4.05B+3.7%
Cost of Sales¥2.21B¥2.01B+10.0%
Gross Profit¥1.99B¥2.04B−2.5%
SG&A Expenses¥1.40B¥1.37B+1.8%
Operating Income¥595M¥670M−11.2%
Non-operating Income¥65M¥11M+497.5%
Non-operating Expenses¥39M¥7M+488.0%
Ordinary Income¥620M¥675M−8.1%
Profit Before Tax¥621M¥676M−8.1%
Income Tax Expense¥174M¥185M−6.1%
Net Income¥446M¥490M−9.0%
Interest Expense¥5M¥4M+2.1%
Basic EPS¥105.98¥116.27−8.9%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥6.03B¥5.82B+¥213M
Cash and Deposits¥3.20B¥3.40B−¥200M
Accounts Receivable¥1.40B¥1.04B+¥360M
Inventories¥362M¥446M−¥84M
Non-current Assets¥2.95B¥2.96B−¥17M
Property, Plant & Equipment¥2.47B¥2.51B−¥42M
Intangible Assets¥24M¥18M+¥6M
Total Assets¥8.98B¥8.79B+¥195M
Current Liabilities¥1.47B¥1.46B+¥12M
Accounts Payable¥481M¥518M−¥37M
Short-term Loans¥250M¥100M+¥150M
Non-current Liabilities¥394M¥553M−¥159M
Long-term Loans¥300M¥450M−¥150M
Total Liabilities¥1.86B¥2.01B−¥147M
Total Equity¥7.12B¥6.78B+¥342M
Capital Stock¥831M¥831M¥0
Capital Surplus¥940M¥940M¥0
Retained Earnings¥5.44B¥5.15B+¥291M
Treasury Stock−¥247M−¥247M¥0
Owners' Equity¥7.12B¥6.78B+¥342M
Working Capital¥4.56B--

Profitability Ratios

ItemValue
Net Profit Margin10.6%
Gross Profit Margin47.4%
Current Ratio410.8%
Quick Ratio386.2%
Debt-to-Equity Ratio0.26x
Interest Coverage Ratio129.52x
Effective Tax Rate28.0%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+3.7%
Operating Income YoY Change−11.3%
Ordinary Income YoY Change−8.0%
Profit Before Tax YoY Change−8.1%
Net Income YoY Change−8.8%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)4.56M shares
Treasury Stock343K shares
Average Shares Outstanding4.22M shares
Book Value Per Share¥1,688.23

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Full Year Forecast

ItemForecast
Net Sales Forecast¥5.50B
Operating Income Forecast¥850M
Ordinary Income Forecast¥850M
Net Income Forecast¥600M
Basic EPS Forecast¥142.33
Dividend Per Share Forecast¥32.00