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67422026 Q3PrimeJGAAP

Kyosan Electric Manufacturing (6742) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥49.4B (+6.8% year on year) and operating loss ¥771.0M. The segment drivers and cash flow follow.

Electric Appliances & Precision Instruments/Electric Appliances


Financial Highlights

  • Net Sales: ¥49.37B
  • Operating Income: ¥-771M
  • Net Income: ¥262M
  • EPS: ¥4.23

Income Statement

ItemCurrentPriorYoY %
Net Sales¥49.37B¥46.24B+6.8%
Cost of Sales¥40.32B¥37.56B+7.4%
Gross Profit¥9.05B¥8.68B+4.3%
SG&A Expenses¥9.82B¥9.11B+7.8%
Operating Income−¥771M−¥433M−78.1%
Non-operating Income¥1.04B¥819M+27.0%
Non-operating Expenses¥366M¥265M+38.1%
Ordinary Income−¥96M¥119M−180.7%
Profit Before Tax¥586M¥283M+107.1%
Income Tax Expense¥324M¥5M+6380.0%
Net Income¥262M¥277M−5.4%
Net Income Attributable to Owners¥262M¥277M−5.4%
Total Comprehensive Income¥1.13B−¥1.07B+205.5%
Depreciation & Amortization¥1.40B¥1.41B−0.8%
Interest Expense¥271M¥176M+54.0%
Basic EPS¥4.23¥4.43−4.5%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥92.49B¥92.83B−¥339M
Cash and Deposits¥8.33B¥8.17B+¥163M
Accounts Receivable¥19.45B¥28.15B−¥8.70B
Non-current Assets¥35.02B¥33.17B+¥1.85B
Property, Plant & Equipment¥13.78B¥14.24B−¥469M
Intangible Assets¥410M¥449M−¥39M
Investment Securities¥13.15B¥11.99B+¥1.16B
Total Assets¥127.52B¥126.00B+¥1.51B
Current Liabilities¥60.18B¥58.44B+¥1.74B
Accounts Payable¥7.03B¥9.41B−¥2.38B
Short-term Loans¥27.40B¥15.70B+¥11.70B
Non-current Liabilities¥16.44B¥15.86B+¥581M
Long-term Loans¥11.60B¥11.80B−¥200M
Total Liabilities¥76.61B¥74.29B+¥2.32B
Total Equity¥50.90B¥51.71B−¥810M
Capital Stock¥6.27B¥6.27B¥0
Capital Surplus¥4.62B¥4.62B¥0
Retained Earnings¥35.22B¥36.40B−¥1.18B
Treasury Stock−¥545M−¥45M−¥500M
Owners' Equity¥50.90B¥51.71B−¥810M
Working Capital¥32.31B--

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow−¥6.00B−¥8.51B+¥2.51B
Investing Cash Flow−¥1.53B−¥1.41B−¥117M
Financing Cash Flow¥6.59B¥6.41B+¥183M
Free Cash Flow−¥7.53B--

Profitability Ratios

ItemValue
Net Profit Margin0.5%
Gross Profit Margin18.3%
Current Ratio153.7%
Quick Ratio153.7%
Debt-to-Equity Ratio1.51x
Interest Coverage Ratio−2.85x
EBITDA Margin1.3%
Effective Tax Rate55.3%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+6.8%
Ordinary Income YoY Change−180.7%
Profit Before Tax YoY Change+107.1%
Net Income YoY Change−5.4%
Net Income Attributable to Owners YoY Change−5.5%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)62.84M shares
Treasury Stock1.12M shares
Average Shares Outstanding62.05M shares
Book Value Per Share¥824.68
EBITDA¥630M

Dividend Information

ItemAmount
Q2 Dividend¥5.00

Segment Information

SegmentRevenueOperating Income
PowerElectronics¥8.44B−¥157M
RailwaySignalingSystemsAndTrafficManagementSystems¥40.94B¥3.16B

Full Year Forecast

ItemForecast
Net Sales Forecast¥86.00B
Operating Income Forecast¥4.70B
Ordinary Income Forecast¥5.00B
Net Income Attributable to Owners Forecast¥3.50B
Basic EPS Forecast¥55.81
Dividend Per Share Forecast¥23.00