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71112026 Q3StandardIFRS

INEST (7111) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥13.0B (-0.7% year on year) and operating loss ¥236.0M. The segment drivers and cash flow follow.

INEST,Inc.

Commercial & Wholesale Trade/Wholesale Trade


Financial Highlights

  • Net Sales: ¥12.97B
  • Operating Income: ¥-236M
  • Net Income: ¥-370M
  • EPS: ¥-51.14

Income Statement

ItemCurrentPriorYoY %
Net Sales¥12.97B¥13.06B−0.7%
Cost of Sales¥2.18B¥2.24B−2.7%
Gross Profit¥10.79B¥10.82B−0.3%
SG&A Expenses¥11.30B¥10.83B+4.3%
Operating Income−¥236M¥10M−2460.0%
Profit Before Tax−¥308M−¥63M−388.9%
Income Tax Expense¥62M¥43M+44.2%
Net Income−¥370M−¥107M−245.8%
Net Income Attributable to Owners−¥373M−¥88M−323.9%
Total Comprehensive Income−¥370M−¥107M−245.8%
Basic EPS−¥51.14−¥12.08−323.3%
Diluted EPS−¥51.14−¥12.08−323.3%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥4.40B¥4.77B−¥373M
Accounts Receivable¥1.46B¥2.57B−¥1.11B
Inventories¥368M¥199M+¥169M
Non-current Assets¥6.18B¥8.90B−¥2.72B
Property, Plant & Equipment¥172M¥229M−¥57M
Intangible Assets¥999M¥1.15B−¥152M
Goodwill¥2.96B¥4.05B−¥1.09B
Total Assets¥10.58B¥13.67B−¥3.09B
Accounts Payable¥1.53B¥2.35B−¥818M
Non-current Liabilities¥3.15B¥4.14B−¥990M
Total Liabilities¥6.02B¥8.73B−¥2.71B
Total Equity¥4.56B¥4.94B−¥381M
Capital Stock¥100M¥100M¥0
Capital Surplus¥3.41B¥3.39B+¥24M
Retained Earnings¥1.06B¥1.44B−¥374M
Treasury Stock−¥13M--
Shareholders' Equity¥4.56B¥4.93B−¥363M
Equity Ratio43.1%36.0%+7.1%

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow−¥230M¥842M−¥1.07B
Investing Cash Flow¥1.11B−¥175M+¥1.29B
Financing Cash Flow−¥336M−¥680M+¥344M
Cash and Cash Equivalents¥2.22B¥1.67B+¥548M
Free Cash Flow¥884M--

Profitability Ratios

ItemValue
Net Profit Margin−2.9%
Gross Profit Margin83.2%
Debt-to-Equity Ratio1.32x
Effective Tax Rate−20.1%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−0.7%
Operating Income YoY Change−2460.0%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)7.31M shares
Treasury Stock13K shares
Average Shares Outstanding7.30M shares
Book Value Per Share¥625.66

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Full Year Forecast

ItemForecast
Net Sales Forecast¥17.00B
Operating Income Forecast¥250M
Net Income Attributable to Owners Forecast¥45M
Basic EPS Forecast¥6.16
Dividend Per Share Forecast¥0.00