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79522026 Q3PrimeJGAAP

Kawai Musical Instruments Manufacturing (7952) FY2026 Q3

For FY2026 Q3, revenue came to ¥53.3B (-2.1% year on year) and operating income ¥2.0M. The segment drivers and cash flow follow.

IT & Services, Others/Other Products


Financial Highlights

  • Net Sales: ¥53.31B
  • Operating Income: ¥2M
  • Net Income: ¥457M
  • EPS: ¥53.16

Income Statement

ItemCurrentPriorYoY %
Net Sales¥53.31B¥54.45B−2.1%
Cost of Sales¥39.52B¥40.89B−3.3%
Gross Profit¥13.79B¥13.57B+1.6%
SG&A Expenses¥13.79B¥13.73B+0.4%
Operating Income¥2M−¥159M+101.3%
Non-operating Income¥1.07B¥541M+98.0%
Non-operating Expenses¥271M¥276M−1.8%
Ordinary Income¥802M¥106M+656.6%
Profit Before Tax¥804M¥87M+824.1%
Income Tax Expense¥347M¥253M+37.2%
Net Income¥457M−¥166M+375.3%
Net Income Attributable to Owners¥457M−¥169M+370.4%
Total Comprehensive Income¥1.02B¥39M+2523.1%
Interest Expense¥107M¥57M+87.7%
Basic EPS¥53.16−¥19.69+370.0%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥48.87B¥48.52B+¥352M
Cash and Deposits¥12.13B¥13.30B−¥1.17B
Accounts Receivable¥10.72B¥10.61B+¥119M
Inventories¥13.17B¥11.32B+¥1.84B
Non-current Assets¥27.51B¥25.47B+¥2.04B
Property, Plant & Equipment¥15.42B¥15.01B+¥415M
Intangible Assets¥610M¥492M+¥118M
Investment Securities¥8.94B¥7.23B+¥1.70B
Total Assets¥76.38B¥73.99B+¥2.39B
Current Liabilities¥18.65B¥17.48B+¥1.18B
Accounts Payable¥5.39B¥4.88B+¥518M
Short-term Loans¥6.30B¥5.56B+¥743M
Non-current Liabilities¥12.98B¥11.97B+¥1.01B
Long-term Loans¥3.98B¥2.88B+¥1.10B
Total Liabilities¥31.63B¥29.45B+¥2.18B
Total Equity¥44.75B¥44.54B+¥211M
Capital Stock¥7.12B¥7.12B¥0
Capital Surplus¥1.29B¥1.29B¥0
Retained Earnings¥29.19B¥29.56B−¥363M
Treasury Stock−¥967M−¥976M+¥9M
Owners' Equity¥44.75B¥44.54B+¥211M
Working Capital¥30.22B--

Profitability Ratios

ItemValue
Net Profit Margin0.9%
Gross Profit Margin25.9%
Current Ratio262.0%
Quick Ratio191.4%
Debt-to-Equity Ratio0.71x
Interest Coverage Ratio0.02x
Effective Tax Rate43.2%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−2.1%
Ordinary Income YoY Change+656.1%
Profit Before Tax YoY Change+824.1%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)9.01M shares
Treasury Stock409K shares
Average Shares Outstanding8.60M shares
Book Value Per Share¥5,202.26

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
MaterialProcessing¥8.10B¥609M
MusicalInstrumentsAndEducation¥41.77B−¥662M

Full Year Forecast

ItemForecast
Net Sales Forecast¥73.00B
Operating Income Forecast¥500M
Ordinary Income Forecast¥1.20B
Net Income Attributable to Owners Forecast¥820M
Basic EPS Forecast¥95.35
Dividend Per Share Forecast¥95.00