Kohsai Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Kohsai Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥3.05B
Operating Income: ¥123M
Net Income: ¥72M
EPS: ¥48.61

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥3.05B	¥3.00B	+1.6%
Cost of Sales	¥2.47B	¥2.44B	+1.3%
Gross Profit	¥581M	¥565M	+2.9%
SG&A Expenses	¥458M	¥422M	+8.5%
Operating Income	¥123M	¥142M	-13.4%
Non-operating Income	¥7M	¥6M	+13.2%
Non-operating Expenses	¥12M	¥7M	+68.9%
Ordinary Income	¥117M	¥141M	-17.0%
Profit Before Tax	¥118M	¥131M	-9.9%
Income Tax Expense	¥46M	¥43M	+6.3%
Net Income	¥72M	¥88M	-18.2%
Interest Expense	¥10M	¥5M	+83.9%
Basic EPS	¥48.61	¥59.05	-17.7%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥2.46B	¥2.32B	+¥133M
Cash and Deposits	¥427M	¥685M	¥-258M
Accounts Receivable	¥546M	¥426M	+¥120M
Inventories	¥1.46B	¥1.18B	+¥279M
Non-current Assets	¥732M	¥681M	+¥51M

Profitability Ratios

Item	Value
Net Profit Margin	2.4%
Gross Profit Margin	19.0%
Current Ratio	154.4%
Quick Ratio	62.7%
Debt-to-Equity Ratio	1.13x
Interest Coverage Ratio	12.40x
Effective Tax Rate	38.5%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+1.6%
Operating Income YoY Change	-13.6%
Ordinary Income YoY Change	-16.7%
Net Income YoY Change	-17.7%

Item	Value
Shares Outstanding (incl. Treasury)	1.58M shares
Treasury Stock	88K shares
Average Shares Outstanding	1.50M shares
Book Value Per Share	¥999.73

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥25.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥4.00B
Operating Income Forecast	¥155M
Ordinary Income Forecast	¥150M
Net Income Forecast	¥95M
Basic EPS Forecast	¥63.49
Dividend Per Share Forecast	¥25.00