Back to Articles
49182026 Q3StandardJGAAP

IVY COSMETICS (4918) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥1.7B (-1.8% year on year) and operating income ¥33.0M (+92.8%). The segment drivers and cash flow follow.

IVY COSMETICS CORPORATION

Raw Materials & Chemicals/Chemicals


Financial Highlights

  • Net Sales: ¥1.70B
  • Operating Income: ¥33M
  • Net Income: ¥13M
  • EPS: ¥-1.56

Income Statement

ItemCurrentPriorYoY %
Net Sales¥1.70B¥1.73B−1.8%
Cost of Sales¥462M¥504M−8.3%
Gross Profit¥1.24B¥1.22B+0.9%
SG&A Expenses¥1.20B¥1.21B−0.4%
Operating Income¥33M¥17M+94.1%
Non-operating Income¥22M¥18M+24.2%
Non-operating Expenses¥26M¥20M+26.1%
Ordinary Income¥30M¥15M+100.0%
Profit Before Tax¥20M−¥464M+104.3%
Income Tax Expense¥7M−¥131M+105.1%
Net Income¥13M−¥333M+103.9%
Interest Expense¥3M¥5M−40.2%
Basic EPS−¥1.56−¥68.09+97.7%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥2.16B¥2.47B−¥314M
Cash and Deposits¥917M¥578M+¥339M
Accounts Receivable¥464M¥1.26B−¥793M
Inventories¥378M¥195M+¥183M
Non-current Assets¥1.10B¥1.10B+¥7M
Property, Plant & Equipment¥778M¥774M+¥4M
Intangible Assets¥35M¥33M+¥2M
Total Assets¥3.26B¥3.57B−¥307M
Current Liabilities¥602M¥885M−¥283M
Accounts Payable¥87M¥63M+¥23M
Non-current Liabilities¥215M¥214M+¥567,000
Long-term Loans¥175M¥173M+¥2M
Total Liabilities¥816M¥1.10B−¥282M
Total Equity¥2.44B¥2.47B−¥24M
Capital Stock¥1.49B¥1.42B+¥75M
Capital Surplus¥844M¥957M−¥113M
Retained Earnings¥964M¥950M+¥13M
Treasury Stock−¥738M−¥738M−¥27,000
Owners' Equity¥2.44B¥2.47B−¥24M
Working Capital¥1.56B--

Profitability Ratios

ItemValue
Net Profit Margin0.8%
Gross Profit Margin72.8%
Current Ratio358.5%
Quick Ratio295.7%
Debt-to-Equity Ratio0.33x
Interest Coverage Ratio10.09x
Effective Tax Rate33.2%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−1.8%
Operating Income YoY Change+92.8%
Ordinary Income YoY Change+100.4%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)6.29M shares
Treasury Stock131K shares
Average Shares Outstanding5.91M shares
Book Value Per Share¥396.93

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Full Year Forecast

ItemForecast
Net Sales Forecast¥2.85B
Operating Income Forecast¥380M
Ordinary Income Forecast¥380M
Net Income Forecast¥315M
Basic EPS Forecast¥46.85
Dividend Per Share Forecast¥15.00