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72662026 Q3StandardJGAAP

Imasen Electric Industrial (7266) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥63.3B (-9.2% year on year) and operating income ¥1.3B. The segment drivers and cash flow follow.

Automobiles & Transportation Equipment/Transportation Equipment


Financial Highlights

  • Net Sales: ¥63.26B
  • Operating Income: ¥1.27B
  • Net Income: ¥1.63B
  • EPS: ¥74.75

Income Statement

ItemCurrentPriorYoY %
Net Sales¥63.26B¥69.70B−9.2%
Cost of Sales¥57.32B¥64.80B−11.5%
Gross Profit¥5.94B¥4.89B+21.3%
SG&A Expenses¥4.67B¥5.36B−13.0%
Operating Income¥1.27B−¥463M+374.9%
Non-operating Income¥332M¥391M−15.1%
Non-operating Expenses¥219M¥359M−39.0%
Ordinary Income¥1.39B−¥431M+421.6%
Profit Before Tax¥2.38B¥2.76B−13.9%
Income Tax Expense¥747M¥1.06B−29.3%
Net Income¥1.63B¥1.70B−4.4%
Net Income Attributable to Owners¥1.61B¥1.66B−3.0%
Total Comprehensive Income¥2.56B−¥366M+798.1%
Depreciation & Amortization¥2.39B¥2.20B+8.5%
Interest Expense¥75M¥174M−56.9%
Basic EPS¥74.75¥75.71−1.3%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥51.77B¥52.63B−¥854M
Cash and Deposits¥15.70B¥15.23B+¥469M
Accounts Receivable¥13.23B¥15.63B−¥2.40B
Inventories¥13.97B¥14.05B−¥79M
Non-current Assets¥26.04B¥25.70B+¥331M
Property, Plant & Equipment¥19.95B¥20.11B−¥155M
Intangible Assets¥1.21B¥1.09B+¥116M
Investment Securities¥2.68B¥2.25B+¥434M
Total Assets¥77.81B¥78.33B−¥524M
Current Liabilities¥18.88B¥20.50B−¥1.62B
Accounts Payable¥6.86B¥8.06B−¥1.20B
Short-term Loans¥2.15B¥700M+¥1.45B
Non-current Liabilities¥4.55B¥4.79B−¥232M
Long-term Loans¥278M¥573M−¥295M
Total Liabilities¥23.43B¥25.29B−¥1.85B
Total Equity¥54.37B¥53.04B+¥1.33B
Capital Stock¥7.29B¥7.29B¥0
Capital Surplus¥7.04B¥7.04B¥0
Retained Earnings¥29.72B¥29.43B+¥286M
Treasury Stock−¥1.09B−¥1.21B+¥116M
Owners' Equity¥54.02B¥52.70B+¥1.31B
Working Capital¥32.89B--

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow¥1.61B¥1.92B−¥307M
Investing Cash Flow−¥1.11B¥4.91B−¥6.01B
Financing Cash Flow−¥618M−¥4.29B+¥3.67B
Free Cash Flow¥503M--

Profitability Ratios

ItemValue
Book Value Per Share¥2,543.04
Net Profit Margin2.5%
Gross Profit Margin9.4%
Current Ratio274.2%
Quick Ratio200.2%
Debt-to-Equity Ratio0.43x
Interest Coverage Ratio16.97x
EBITDA Margin5.8%
Effective Tax Rate31.5%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−9.2%
Profit Before Tax YoY Change−14.0%
Net Income YoY Change−4.4%
Net Income Attributable to Owners YoY Change−3.0%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)22.78M shares
Treasury Stock1.53M shares
Average Shares Outstanding21.52M shares
Book Value Per Share¥2,559.60
EBITDA¥3.66B

Dividend Information

ItemAmount
Q2 Dividend¥12.00

Segment Information

SegmentRevenueOperating Income
Asia¥17.86B¥1.23B
Japan¥26.62B−¥420M
NorthAmerica¥18.78B¥490M

Full Year Forecast

ItemForecast
Net Sales Forecast¥87.20B
Operating Income Forecast¥1.70B
Ordinary Income Forecast¥1.70B
Net Income Attributable to Owners Forecast¥1.85B
Basic EPS Forecast¥85.97
Dividend Per Share Forecast¥27.00