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59402026 Q3StandardJGAAP

FUJISASH (5940) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥74.2B (-0.6% year on year) and operating income ¥933.0M. The segment drivers and cash flow follow.

FUJISASH CO.,LTD.

Construction & Materials/Metal Products


Financial Highlights

  • Net Sales: ¥74.20B
  • Operating Income: ¥933M
  • Net Income: ¥611M
  • EPS: ¥48.50

Income Statement

ItemCurrentPriorYoY %
Net Sales¥74.20B¥74.62B−0.6%
Cost of Sales¥63.23B¥64.50B−2.0%
Gross Profit¥10.97B¥10.12B+8.4%
SG&A Expenses¥10.04B¥10.22B−1.8%
Operating Income¥933M−¥99M+1042.4%
Non-operating Income¥604M¥633M−4.6%
Non-operating Expenses¥699M¥433M+61.4%
Ordinary Income¥838M¥101M+729.7%
Profit Before Tax¥900M¥37M+2332.4%
Income Tax Expense¥289M¥144M+100.7%
Net Income¥611M−¥106M+676.4%
Net Income Attributable to Owners¥610M−¥110M+654.5%
Total Comprehensive Income¥1.04B¥50M+1980.0%
Interest Expense¥272M¥225M+20.9%
Basic EPS¥48.50−¥8.72+656.2%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥50.76B¥47.84B+¥2.92B
Cash and Deposits¥16.75B¥13.37B+¥3.38B
Accounts Receivable¥15.02B¥20.02B−¥5.00B
Inventories¥2.05B¥1.96B+¥92M
Non-current Assets¥37.91B¥36.45B+¥1.47B
Property, Plant & Equipment¥28.13B¥27.44B+¥696M
Intangible Assets¥942M¥653M+¥289M
Goodwill¥15M¥49M−¥34M
Investment Securities¥4.50B¥3.80B+¥704M
Total Assets¥88.67B¥84.29B+¥4.38B
Current Liabilities¥39.12B¥35.99B+¥3.13B
Accounts Payable¥7.59B¥9.04B−¥1.45B
Short-term Loans¥15.04B¥13.27B+¥1.77B
Non-current Liabilities¥25.29B¥24.71B+¥584M
Long-term Loans¥7.29B¥5.61B+¥1.69B
Total Liabilities¥64.41B¥60.69B+¥3.71B
Total Equity¥24.26B¥23.59B+¥672M
Capital Stock¥1.71B¥1.71B¥0
Capital Surplus¥816M¥816M¥0
Retained Earnings¥17.72B¥17.42B+¥295M
Treasury Stock−¥67M−¥14M−¥53M
Owners' Equity¥24.02B¥23.37B+¥648M
Working Capital¥11.64B--

Profitability Ratios

ItemValue
Book Value Per Share¥1,914.93
Net Profit Margin0.8%
Gross Profit Margin14.8%
Current Ratio129.8%
Quick Ratio124.5%
Debt-to-Equity Ratio2.65x
Interest Coverage Ratio3.43x
Effective Tax Rate32.1%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−0.6%
Ordinary Income YoY Change+727.6%
Profit Before Tax YoY Change+2332.4%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)12.63M shares
Treasury Stock84K shares
Average Shares Outstanding12.58M shares
Book Value Per Share¥1,934.43

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
AluminiumExtrusionAndProducts¥16.49B¥109M
ConstructionMaterial¥52.36B¥1.73B
EnvironmentalEngineering¥2.38B¥118M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥459M¥309M
Transportation¥2.52B¥320M

Full Year Forecast

ItemForecast
Net Sales Forecast¥107.00B
Operating Income Forecast¥2.50B
Ordinary Income Forecast¥2.75B
Net Income Attributable to Owners Forecast¥2.15B
Basic EPS Forecast¥170.41
Dividend Per Share Forecast¥27.00