Three F Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Three F Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥3.44B
Operating Income: ¥1.17B
Net Income: ¥723M
EPS: ¥42.40

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥3.44B	¥2.94B	+16.9%
Cost of Sales	¥2.51B	¥2.14B	+17.3%
Gross Profit	¥929M	¥801M	+16.0%
SG&A Expenses	¥7.73B	¥7.57B	+2.1%
Operating Income	¥1.17B	¥789M	+48.2%
Non-operating Income	¥9M	¥4M	+125.0%
Ordinary Income	¥1.18B	¥793M	+48.5%
Profit Before Tax	¥1.18B	¥793M	+48.5%
Income Tax Expense	¥454M	¥283M	+60.4%
Net Income	¥723M	¥510M	+41.8%
Net Income Attributable to Owners	¥321M	¥204M	+57.4%
Total Comprehensive Income	¥722M	¥509M	+41.8%
Basic EPS	¥42.40	¥27.04	+56.8%
Dividend Per Share	¥5.00	¥5.00	+0.0%

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥4.96B	¥4.49B	+¥470M
Cash and Deposits	¥4.54B	¥4.16B	+¥383M
Inventories	¥123M	¥92M	+¥31M
Non-current Assets	¥614M	¥628M	¥-14M
Property, Plant & Equipment	¥357M	¥358M	¥-1M

Profitability Ratios

Item	Value
Net Profit Margin	9.3%
Gross Profit Margin	27.0%
Current Ratio	581.6%
Quick Ratio	567.1%
Debt-to-Equity Ratio	0.19x
Effective Tax Rate	38.5%

Year-over-Year Comparison

Item	YoY Change
Operating Income YoY Change	+48.0%
Ordinary Income YoY Change	+48.4%
Net Income Attributable to Owners YoY Change	+56.8%
Total Comprehensive Income YoY Change	+41.8%

Item	Value
Shares Outstanding (incl. Treasury)	7.71M shares
Treasury Stock	133K shares
Average Shares Outstanding	7.57M shares
Book Value Per Share	¥618.67

Dividend Information

Item	Amount
Q2 Dividend	¥5.00
Year-End Dividend	¥5.00

Full Year Forecast

Item	Forecast
Operating Income Forecast	¥1.34B
Ordinary Income Forecast	¥1.34B
Net Income Attributable to Owners Forecast	¥350M
Basic EPS Forecast	¥46.21
Dividend Per Share Forecast	¥7.00