YAMANO HOLDINGS (7571) FY2026 Q3 Earnings Report

Financial Highlights

Item	Current	Prior	YoY %
Net Sales	¥10.84B	¥10.14B	+6.8%
Cost of Sales	¥5.35B	¥5.06B	+5.8%
Gross Profit	¥5.48B	¥5.09B	+7.7%
SG&A Expenses	¥5.28B	¥5.16B	+2.2%
Operating Income	¥204M	−¥73M	+379.5%
Non-operating Income	¥16M	¥16M	−0.9%
Non-operating Expenses	¥54M	¥30M	+78.4%
Ordinary Income	¥165M	−¥88M	+287.5%
Profit Before Tax	¥158M	−¥172M	+191.9%
Income Tax Expense	¥89M	¥51M	+75.7%
Net Income	¥69M	−¥222M	+131.0%
Net Income Attributable to Owners	¥68M	−¥222M	+130.6%
Total Comprehensive Income	¥61M	−¥164M	+137.2%
Interest Expense	¥38M	¥23M	+63.3%
Basic EPS	¥1.98	−¥6.37	+131.1%

Item	Current End	Prior End	Change
Current Assets	¥6.30B	¥6.08B	+¥227M
Cash and Deposits	¥2.88B	¥2.44B	+¥436M
Accounts Receivable	¥2.01B	¥2.13B	−¥117M
Inventories	¥1.24B	¥1.25B	−¥14M
Non-current Assets	¥2.02B	¥1.88B	+¥136M
Property, Plant & Equipment	¥389M	¥354M	+¥35M
Intangible Assets	¥585M	¥427M	+¥158M
Goodwill	¥443M	¥300M	+¥143M
Investment Securities	¥35M	¥122M	−¥87M
Total Assets	¥8.32B	¥7.96B	+¥363M
Current Liabilities	¥4.82B	¥4.82B	+¥4M
Accounts Payable	¥743M	¥751M	−¥8M
Short-term Loans	¥900M	¥1.04B	−¥140M
Non-current Liabilities	¥2.14B	¥1.81B	+¥333M
Long-term Loans	¥1.58B	¥1.30B	+¥282M
Total Liabilities	¥6.97B	¥6.63B	+¥337M
Total Equity	¥1.35B	¥1.33B	+¥26M
Capital Stock	¥10M	¥10M	¥0
Capital Surplus	¥178M	¥178M	¥0
Retained Earnings	¥1.26B	¥1.22B	+¥34M
Treasury Stock	−¥91M	−¥91M	¥0
Owners' Equity	¥1.35B	¥1.33B	+¥26M
Working Capital	¥1.48B	-	-

Item	YoY Change
Net Sales YoY Change	+6.8%

Item	Value
Shares Outstanding (incl. Treasury)	35.83M shares
Treasury Stock	954K shares
Average Shares Outstanding	34.88M shares
Book Value Per Share	¥38.80

Item	Amount
Q2 Dividend	¥0.00

Segment	Revenue	Operating Income
CoreValue	¥9.24B	¥260M
NewValue	¥1.60B	¥56M

Item	Forecast
Net Sales Forecast	¥14.40B
Operating Income Forecast	¥500M
Ordinary Income Forecast	¥450M
Net Income Attributable to Owners Forecast	¥320M
Basic EPS Forecast	¥9.18
Dividend Per Share Forecast	¥1.50