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79382026 Q3StandardJGAAP

REGAL (7938) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥15.8B (-4.3% year on year) and operating loss ¥662.0M. The segment drivers and cash flow follow.

REGAL CORPORATION

IT & Services, Others/Other Products


Financial Highlights

  • Net Sales: ¥15.83B
  • Operating Income: ¥-662M
  • Net Income: ¥-54M
  • EPS: ¥-17.58

Income Statement

ItemCurrentPriorYoY %
Net Sales¥15.83B¥16.54B−4.3%
Cost of Sales¥8.30B¥8.37B−0.9%
Gross Profit¥7.53B¥8.16B−7.7%
SG&A Expenses¥8.19B¥8.18B+0.1%
Operating Income−¥662M−¥23M−2778.3%
Non-operating Income¥319M¥173M+84.4%
Non-operating Expenses¥137M¥99M+38.4%
Ordinary Income−¥480M¥50M−1060.0%
Profit Before Tax−¥5M¥139M−103.6%
Income Tax Expense¥49M¥40M+22.5%
Net Income−¥54M¥99M−154.5%
Net Income Attributable to Owners−¥54M¥99M−154.5%
Total Comprehensive Income¥2.05B¥146M+1306.8%
Interest Expense¥87M¥65M+33.8%
Basic EPS−¥17.58¥31.13−156.5%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥13.97B¥14.96B−¥988M
Cash and Deposits¥2.87B¥3.77B−¥904M
Accounts Receivable¥2.31B¥3.23B−¥920M
Inventories¥7.19B¥6.81B+¥378M
Non-current Assets¥14.32B¥11.30B+¥3.02B
Property, Plant & Equipment¥5.20B¥4.97B+¥236M
Intangible Assets¥693M¥800M−¥107M
Investment Securities¥6.90B¥3.81B+¥3.09B
Total Assets¥28.29B¥26.26B+¥2.03B
Current Liabilities¥9.26B¥9.33B−¥66M
Accounts Payable¥728M¥875M−¥147M
Short-term Loans¥7.20B¥6.29B+¥909M
Non-current Liabilities¥4.75B¥4.18B+¥570M
Long-term Loans¥2.45B¥2.80B−¥351M
Total Liabilities¥14.02B¥13.51B+¥504M
Total Equity¥14.27B¥12.75B+¥1.53B
Capital Stock¥5.36B¥5.36B¥0
Capital Surplus¥757M¥757M¥0
Retained Earnings¥3.84B¥4.13B−¥289M
Treasury Stock−¥602M−¥310M−¥292M
Owners' Equity¥14.25B¥12.73B+¥1.53B
Working Capital¥4.71B--

Profitability Ratios

ItemValue
Net Profit Margin−0.3%
Gross Profit Margin47.6%
Current Ratio150.8%
Quick Ratio73.2%
Debt-to-Equity Ratio0.98x
Interest Coverage Ratio−7.61x
Effective Tax Rate−980.0%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−4.3%
Ordinary Income YoY Change−1060.0%
Profit Before Tax YoY Change−103.6%
Net Income YoY Change−154.6%
Net Income Attributable to Owners YoY Change−154.6%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)3.25M shares
Treasury Stock238K shares
Average Shares Outstanding3.08M shares
Book Value Per Share¥4,737.92

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥9M¥7M
ShoesRetail¥10.05B−¥574M
ShoesWholesale¥5.77B−¥96M

Full Year Forecast

ItemForecast
Net Sales Forecast¥22.90B
Operating Income Forecast¥50M
Ordinary Income Forecast¥210M
Net Income Attributable to Owners Forecast¥360M
Basic EPS Forecast¥117.03
Dividend Per Share Forecast¥75.00