KOWA CO.,LTD. FY2026 Q3 Earnings Report | IR Tracker

KOWA CO.,LTD. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥4.90B
Operating Income: ¥563M
Net Income: ¥338M
EPS: ¥78.46

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥4.90B	¥4.84B	+1.1%
Cost of Sales	¥2.74B	¥2.68B	+1.9%
Gross Profit	¥2.16B	¥2.16B	+0.2%
SG&A Expenses	¥1.60B	¥1.48B	+7.8%
Operating Income	¥563M	¥675M	-16.6%
Non-operating Income	¥35M	¥55M	-36.8%
Non-operating Expenses	¥83M	¥41M	+104.2%
Ordinary Income	¥514M	¥689M	-25.4%
Profit Before Tax	¥494M	¥747M	-33.9%
Income Tax Expense	¥156M	¥231M	-32.4%
Net Income	¥338M	¥516M	-34.5%
Net Income Attributable to Owners	¥325M	¥500M	-35.0%
Total Comprehensive Income	¥364M	¥527M	-30.9%
Interest Expense	¥9M	¥12M	-28.4%
Basic EPS	¥78.46	¥116.94	-32.9%
Diluted EPS	¥78.32	¥115.65	-32.3%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥3.95B	¥3.85B	+¥104M
Cash and Deposits	¥1.50B	¥1.69B	¥-185M
Accounts Receivable	¥984M	¥856M	+¥128M
Inventories	¥1.05B	¥1.10B	¥-44M
Non-current Assets	¥988M	¥1.04B	¥-51M

Profitability Ratios

Item	Value
Book Value Per Share	¥776.24
Net Profit Margin	6.6%
Gross Profit Margin	44.2%
Current Ratio	288.0%
Quick Ratio	211.2%
Debt-to-Equity Ratio	0.49x
Interest Coverage Ratio	64.33x
Effective Tax Rate	31.6%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+1.1%
Operating Income YoY Change	-16.6%
Ordinary Income YoY Change	-25.4%
Net Income Attributable to Owners YoY Change	-35.0%
Total Comprehensive Income YoY Change	-30.9%

Item	Value
Shares Outstanding (incl. Treasury)	5.03M shares
Treasury Stock	877K shares
Average Shares Outstanding	4.15M shares
Book Value Per Share	¥799.66

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥12.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥6.50B
Operating Income Forecast	¥700M
Ordinary Income Forecast	¥700M
Net Income Attributable to Owners Forecast	¥500M
Basic EPS Forecast	¥120.52
Dividend Per Share Forecast	¥13.00