HANDSMAN CO.,LTD FY2026 Q1 Earnings Report | IR Tracker

HANDSMAN CO.,LTD FY2026 Q1 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥8.25B
Operating Income: ¥129M
Net Income: ¥126M
EPS: ¥9.22

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥8.25B	¥8.65B	-4.5%
Cost of Sales	¥5.63B	¥5.88B	-4.3%
Gross Profit	¥2.62B	¥2.76B	-5.0%
SG&A Expenses	¥2.49B	¥2.53B	-1.5%
Operating Income	¥129M	¥230M	-43.9%
Non-operating Income	¥78M	¥76M	+2.6%
Non-operating Expenses	¥16M	¥16M	+0.0%
Ordinary Income	¥192M	¥289M	-33.6%
Profit Before Tax	¥192M	¥289M	-33.6%
Income Tax Expense	¥65M	¥99M	-34.3%
Net Income	¥126M	¥190M	-33.7%
Interest Expense	¥2M	¥3M	-33.3%
Basic EPS	¥9.22	¥13.63	-32.4%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥9.77B	¥10.03B	¥-266M
Cash and Deposits	¥1.20B	¥1.54B	¥-346M
Accounts Receivable	¥612M	¥651M	¥-39M
Inventories	¥7.66B	¥7.54B	+¥118M
Non-current Assets	¥15.56B	¥15.63B	¥-66M

Profitability Ratios

Item	Value
Net Profit Margin	1.5%
Gross Profit Margin	31.8%
Current Ratio	180.3%
Quick Ratio	39.0%
Debt-to-Equity Ratio	0.42x
Interest Coverage Ratio	64.50x
Effective Tax Rate	33.9%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	-4.5%
Operating Income YoY Change	-43.5%
Ordinary Income YoY Change	-33.6%
Net Income YoY Change	-33.5%

Item	Value
Shares Outstanding (incl. Treasury)	14.51M shares
Treasury Stock	750K shares
Average Shares Outstanding	13.76M shares
Book Value Per Share	¥1,295.68

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥30.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥35.50B
Operating Income Forecast	¥1.34B
Ordinary Income Forecast	¥1.61B
Net Income Forecast	¥1.09B
Basic EPS Forecast	¥79.22
Dividend Per Share Forecast	¥0.00