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68462026 Q3JGAAP

中央製作所 (6846) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥2.5B (-5.1% year on year) and operating loss ¥31.0M. The segment drivers and cash flow follow.


Financial Highlights

  • Net Sales: ¥2.49B
  • Operating Income: ¥-31M
  • Net Income: ¥7M
  • EPS: ¥9.78

Income Statement

ItemCurrentPriorYoY %
Net Sales¥2.49B¥2.62B−5.1%
Cost of Sales¥1.81B¥1.82B−0.9%
Gross Profit¥680M¥798M−14.8%
SG&A Expenses¥712M¥754M−5.6%
Operating Income−¥31M¥43M−172.1%
Non-operating Income¥18M¥14M+26.1%
Non-operating Expenses¥9M¥5M+72.6%
Ordinary Income−¥23M¥52M−144.2%
Profit Before Tax¥25M¥90M−72.7%
Income Tax Expense¥17M¥7M+132.3%
Net Income¥7M¥82M−91.5%
Interest Expense¥9M¥5M+72.3%
Basic EPS¥9.78¥106.93−90.9%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥3.94B¥3.75B+¥189M
Cash and Deposits¥1.25B¥1.37B−¥119M
Accounts Receivable¥392M¥625M−¥234M
Inventories¥91M¥125M−¥34M
Non-current Assets¥1.71B¥1.26B+¥450M
Property, Plant & Equipment¥958M¥522M+¥436M
Intangible Assets¥9M¥20M−¥11M
Total Assets¥5.65B¥5.01B+¥640M
Current Liabilities¥2.66B¥2.29B+¥371M
Accounts Payable¥212M¥197M+¥15M
Short-term Loans¥840M¥740M+¥100M
Non-current Liabilities¥633M¥360M+¥273M
Long-term Loans¥253M--
Total Liabilities¥3.30B¥2.65B+¥644M
Total Equity¥2.35B¥2.36B−¥4M
Capital Stock¥503M¥503M¥0
Capital Surplus¥226M¥226M¥0
Retained Earnings¥1.45B¥1.48B−¥25M
Treasury Stock−¥17M−¥17M−¥122,000
Owners' Equity¥2.35B¥2.36B−¥4M
Working Capital¥1.28B--

Profitability Ratios

ItemValue
Net Profit Margin0.3%
Gross Profit Margin27.3%
Current Ratio147.9%
Quick Ratio144.5%
Debt-to-Equity Ratio1.40x
Interest Coverage Ratio−3.33x
Effective Tax Rate69.2%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−5.1%
Operating Income YoY Change−172.1%
Ordinary Income YoY Change−144.2%
Profit Before Tax YoY Change−72.7%
Net Income YoY Change−90.9%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)773K shares
Treasury Stock12K shares
Average Shares Outstanding773K shares
Book Value Per Share¥3,090.87

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
ElectricWelder¥441M¥77M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥210M¥73M
PowerSupplyEquipment¥1.13B¥274M
SurfaceTreatmentProcessor¥707M¥223M

Full Year Forecast

ItemForecast
Net Sales Forecast¥3.70B
Operating Income Forecast¥30M
Ordinary Income Forecast¥30M
Net Income Forecast¥65M
Basic EPS Forecast¥84.13
Dividend Per Share Forecast¥25.00