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59942026 Q3StandardJGAAP

FINE SINTER (5994) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥34.7B (+10.5% year on year) and operating income ¥1.5B. The segment drivers and cash flow follow.

FINE SINTER CO.,LTD.

Construction & Materials/Metal Products


Financial Highlights

  • Net Sales: ¥34.74B
  • Operating Income: ¥1.47B
  • Net Income: ¥985M
  • EPS: ¥211.65

Income Statement

ItemCurrentPriorYoY %
Net Sales¥34.74B¥31.45B+10.5%
Cost of Sales¥29.37B¥27.82B+5.6%
Gross Profit¥5.37B¥3.63B+48.0%
SG&A Expenses¥3.90B¥3.76B+3.7%
Operating Income¥1.47B−¥135M+1187.4%
Non-operating Income¥142M¥383M−62.9%
Non-operating Expenses¥457M¥508M−10.1%
Ordinary Income¥1.15B−¥260M+543.5%
Profit Before Tax¥1.32B−¥1.27B+204.5%
Income Tax Expense¥339M−¥387M+187.4%
Net Income¥985M−¥880M+212.0%
Net Income Attributable to Owners¥906M−¥928M+197.6%
Total Comprehensive Income¥2.37B−¥685M+446.1%
Interest Expense¥284M¥330M−13.8%
Basic EPS¥211.65−¥217.59+197.3%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥24.48B¥21.36B+¥3.12B
Cash and Deposits¥7.30B¥4.42B+¥2.88B
Accounts Receivable¥8.06B¥7.90B+¥159M
Inventories¥1.08B¥1.09B−¥6M
Non-current Assets¥26.67B¥26.47B+¥196M
Property, Plant & Equipment¥22.90B¥22.93B−¥26M
Intangible Assets¥829M¥768M+¥61M
Investment Securities¥1.81B¥1.51B+¥302M
Total Assets¥51.15B¥47.84B+¥3.31B
Current Liabilities¥22.68B¥21.42B+¥1.25B
Accounts Payable¥2.85B¥2.75B+¥101M
Short-term Loans¥9.51B¥10.06B−¥553M
Non-current Liabilities¥10.23B¥9.42B+¥808M
Long-term Loans¥5.97B¥5.12B+¥851M
Total Liabilities¥32.90B¥30.84B+¥2.06B
Total Equity¥18.24B¥16.99B+¥1.25B
Capital Stock¥2.20B¥2.20B¥0
Capital Surplus¥3.00B¥1.72B+¥1.28B
Retained Earnings¥8.02B¥7.20B+¥820M
Treasury Stock−¥162M−¥162M−¥38,000
Owners' Equity¥17.55B¥14.10B+¥3.45B
Working Capital¥1.80B--

Profitability Ratios

ItemValue
Book Value Per Share¥4,100.08
Net Profit Margin2.6%
Gross Profit Margin15.5%
Current Ratio108.0%
Quick Ratio103.2%
Debt-to-Equity Ratio1.80x
Interest Coverage Ratio5.16x
Effective Tax Rate25.6%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+10.5%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)4.42M shares
Treasury Stock140K shares
Average Shares Outstanding4.28M shares
Book Value Per Share¥4,262.75

Dividend Information

ItemAmount
Q2 Dividend¥10.00

Segment Information

SegmentRevenueOperating Income
AutomobileSinteringProducts¥31.50B¥2.72B
OilHydraulicEquipmentProducts¥1.45B¥350M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥7M¥1M
RailwaySinteringProducts¥1.79B¥488M

Full Year Forecast

ItemForecast
Net Sales Forecast¥44.00B
Operating Income Forecast¥1.50B
Ordinary Income Forecast¥1.10B
Net Income Attributable to Owners Forecast¥950M
Basic EPS Forecast¥221.90
Dividend Per Share Forecast¥25.00