O.B.System Inc. FY2026 Q3 Earnings Report | IR Tracker

O.B.System Inc. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥6.16B
Operating Income: ¥415M
Net Income: ¥379M
EPS: ¥163.72

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥6.16B	¥5.68B	+8.5%
Cost of Sales	¥5.00B	¥4.61B	+8.4%
Gross Profit	¥1.17B	¥1.07B	+9.0%
SG&A Expenses	¥750M	¥647M	+16.0%
Operating Income	¥415M	¥422M	-1.7%
Non-operating Income	¥49M	¥28M	+73.4%
Non-operating Expenses	¥2M	¥137,000	+1300.0%
Ordinary Income	¥461M	¥450M	+2.4%
Profit Before Tax	¥559M	¥516M	+8.4%
Income Tax Expense	¥180M	¥168M	+7.6%
Net Income	¥379M	¥348M	+8.8%
Net Income Attributable to Owners	¥378M	¥348M	+8.6%
Total Comprehensive Income	¥620M	¥569M	+9.0%
Interest Expense	¥2M	-	-
Basic EPS	¥163.72	¥151.18	+8.3%
Dividend Per Share	¥40.00	¥40.00	+0.0%

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥3.51B	¥3.94B	¥-430M
Cash and Deposits	¥2.16B	¥2.64B	¥-474M
Accounts Receivable	¥1.15B	¥1.21B	¥-61M
Non-current Assets	¥3.94B	¥2.53B	+¥1.40B
Property, Plant & Equipment	¥29M	¥27M	+¥2M

Profitability Ratios

Item	Value
Net Profit Margin	6.1%
Gross Profit Margin	18.9%
Current Ratio	329.7%
Quick Ratio	329.7%
Debt-to-Equity Ratio	0.33x
Interest Coverage Ratio	264.33x
Effective Tax Rate	32.2%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+8.5%
Operating Income YoY Change	-1.7%
Ordinary Income YoY Change	+2.6%
Net Income Attributable to Owners YoY Change	+8.8%
Total Comprehensive Income YoY Change	+8.9%

Item	Value
Shares Outstanding (incl. Treasury)	2.37M shares
Treasury Stock	41K shares
Average Shares Outstanding	2.31M shares
Book Value Per Share	¥2,397.37

Dividend Information

Item	Amount
Q2 Dividend	¥40.00
Year-End Dividend	¥40.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥9.40B
Operating Income Forecast	¥720M
Ordinary Income Forecast	¥767M
Net Income Attributable to Owners Forecast	¥590M
Basic EPS Forecast	¥254.26
Dividend Per Share Forecast	¥50.00