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78722026 Q3StandardJGAAP

ESTELLE HOLDINGS (7872) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥23.7B (+3.1% year on year) and operating loss ¥167.0M. The segment drivers and cash flow follow.

ESTELLE HOLDINGS CO.,LTD.

IT & Services, Others/Other Products


Financial Highlights

  • Net Sales: ¥23.69B
  • Operating Income: ¥-167M
  • Net Income: ¥-627M
  • EPS: ¥-62.65

Income Statement

ItemCurrentPriorYoY %
Net Sales¥23.69B¥22.96B+3.1%
Cost of Sales¥10.78B¥10.07B+7.0%
Gross Profit¥12.90B¥12.89B+0.1%
SG&A Expenses¥13.07B¥13.03B+0.3%
Operating Income−¥167M−¥136M−22.8%
Non-operating Income¥37M¥104M−64.4%
Non-operating Expenses¥83M¥58M+43.1%
Ordinary Income−¥213M−¥90M−136.7%
Profit Before Tax−¥452M−¥351M−28.8%
Income Tax Expense¥174M¥59M+194.9%
Net Income−¥627M−¥411M−52.6%
Net Income Attributable to Owners−¥656M−¥427M−53.6%
Total Comprehensive Income−¥767M−¥378M−102.9%
Interest Expense¥65M¥44M+47.7%
Basic EPS−¥62.65−¥40.78−53.6%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥23.33B¥23.92B−¥595M
Cash and Deposits¥4.40B¥5.11B−¥710M
Accounts Receivable¥2.67B¥2.28B+¥388M
Inventories¥10.50B¥10.85B−¥351M
Non-current Assets¥6.62B¥5.95B+¥665M
Property, Plant & Equipment¥2.12B¥1.40B+¥714M
Intangible Assets¥119M¥127M−¥8M
Total Assets¥29.94B¥29.87B+¥71M
Current Liabilities¥10.74B¥10.09B+¥658M
Accounts Payable¥1.65B¥1.21B+¥440M
Non-current Liabilities¥7.72B¥7.55B+¥174M
Long-term Loans¥6.00B¥5.90B+¥95M
Total Liabilities¥18.47B¥17.63B+¥833M
Total Equity¥11.48B¥12.24B−¥762M
Capital Stock¥1.57B¥1.57B¥0
Capital Surplus¥3.39B¥3.37B+¥21M
Retained Earnings¥6.35B¥7.29B−¥939M
Treasury Stock−¥662M−¥662M¥0
Owners' Equity¥10.85B¥11.91B−¥1.06B
Working Capital¥12.58B--

Profitability Ratios

ItemValue
Book Value Per Share¥1,035.76
Net Profit Margin−2.8%
Gross Profit Margin54.5%
Current Ratio217.1%
Quick Ratio119.4%
Debt-to-Equity Ratio1.61x
Interest Coverage Ratio−2.57x
Effective Tax Rate−38.5%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+3.1%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)11.46M shares
Treasury Stock982K shares
Average Shares Outstanding10.48M shares
Book Value Per Share¥1,095.29

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
FoodAndDiner¥1.61B−¥194M
GLASSES¥2.92B¥127M
JEWELRY¥19.16B−¥102M

Full Year Forecast

ItemForecast
Net Sales Forecast¥32.00B
Operating Income Forecast¥270M
Ordinary Income Forecast¥260M
Net Income Attributable to Owners Forecast−¥450M
Basic EPS Forecast−¥42.94
Dividend Per Share Forecast¥27.00