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477A2026 Q3GrowthJGAAP

Startline (477A) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥4.0B and operating income ¥247.0M. The segment drivers and cash flow follow.

Startline CO.,LTD.

IT & Services, Others/Services


Financial Highlights

  • Net Sales: ¥3.99B
  • Operating Income: ¥247M
  • Net Income: ¥111M
  • EPS: ¥43.19

Income Statement

ItemCurrentPriorYoY %
Net Sales¥3.99B--
Cost of Sales¥2.54B--
Gross Profit¥1.45B--
SG&A Expenses¥1.21B--
Operating Income¥247M--
Non-operating Income¥5M--
Non-operating Expenses¥61M--
Ordinary Income¥190M--
Profit Before Tax¥190M--
Income Tax Expense¥79M--
Net Income¥111M--
Interest Expense¥42M--
Basic EPS¥43.19--
Diluted EPS¥40.43--

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥2.73B¥2.05B+¥678M
Cash and Deposits¥1.93B¥1.22B+¥709M
Accounts Receivable¥545M¥586M−¥41M
Inventories¥90M¥80M+¥10M
Non-current Assets¥4.40B¥3.58B+¥811M
Property, Plant & Equipment¥3.88B¥3.12B+¥766M
Intangible Assets¥27M¥34M−¥7M
Total Assets¥7.13B¥5.64B+¥1.49B
Current Liabilities¥2.10B¥2.04B+¥59M
Accounts Payable¥48M¥50M−¥2M
Short-term Loans¥693M¥600M+¥93M
Non-current Liabilities¥3.56B¥2.86B+¥701M
Long-term Loans¥2.72B¥2.09B+¥635M
Total Liabilities¥5.66B¥4.90B+¥760M
Total Equity¥1.46B¥733M+¥729M
Capital Stock¥609M¥300M+¥309M
Capital Surplus¥509M¥200M+¥309M
Retained Earnings¥345M¥233M+¥111M
Owners' Equity¥1.46B¥733M+¥729M
Working Capital¥627M--

Profitability Ratios

ItemValue
Net Profit Margin2.8%
Gross Profit Margin36.4%
Current Ratio129.8%
Quick Ratio125.5%
Debt-to-Equity Ratio3.87x
Interest Coverage Ratio5.86x
Effective Tax Rate41.4%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)3.91M shares
Average Shares Outstanding2.58M shares
Book Value Per Share¥373.72

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
A0SupportServiceForEmploymentOfPersonsWithDisabilities¥3.96B¥1.22B
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥30M−¥56M

Full Year Forecast

ItemForecast
Net Sales Forecast¥5.64B
Operating Income Forecast¥400M
Ordinary Income Forecast¥319M
Net Income Forecast¥184M
Basic EPS Forecast¥62.63
Dividend Per Share Forecast¥0.00