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79852026 Q3StandardJGAAP

NEPON (7985) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥5.5B (+0.3% year on year) and operating income ¥95.0M. The segment drivers and cash flow follow.

NEPON Inc.

Construction & Materials/Metal Products


Financial Highlights

  • Net Sales: ¥5.49B
  • Operating Income: ¥95M
  • Net Income: ¥89M
  • EPS: ¥92.96

Income Statement

ItemCurrentPriorYoY %
Net Sales¥5.49B¥5.47B+0.3%
Cost of Sales¥3.58B¥3.59B−0.2%
Gross Profit¥1.91B¥1.89B+1.3%
SG&A Expenses¥1.81B¥1.88B−3.4%
Operating Income¥95M¥8M+1087.5%
Non-operating Income¥27M¥46M−40.5%
Non-operating Expenses¥23M¥18M+27.7%
Ordinary Income¥99M¥36M+175.0%
Profit Before Tax¥97M¥14M+599.2%
Income Tax Expense¥8M¥4M+126.7%
Net Income¥89M¥10M+759.1%
Net Income Attributable to Owners¥89M¥10M+790.0%
Total Comprehensive Income¥90M−¥21M+528.6%
Interest Expense¥20M¥17M+19.6%
Basic EPS¥92.96¥10.82+759.1%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥4.96B¥4.53B+¥429M
Cash and Deposits¥473M¥521M−¥48M
Accounts Receivable¥2.34B¥1.99B+¥351M
Inventories¥368M¥408M−¥40M
Non-current Assets¥1.52B¥1.49B+¥30M
Property, Plant & Equipment¥970M¥1.03B−¥64M
Intangible Assets¥230M¥177M+¥53M
Total Assets¥6.48B¥6.02B+¥458M
Current Liabilities¥3.18B¥2.64B+¥542M
Accounts Payable¥391M¥313M+¥78M
Short-term Loans¥1.93B¥1.73B+¥202M
Non-current Liabilities¥880M¥1.05B−¥173M
Long-term Loans¥67M¥200M−¥132M
Total Liabilities¥4.06B¥3.69B+¥368M
Total Equity¥2.42B¥2.33B+¥91M
Capital Stock¥601M¥601M¥0
Capital Surplus¥151M¥151M¥0
Retained Earnings¥1.61B¥1.52B+¥89M
Treasury Stock−¥9M−¥9M¥0
Owners' Equity¥2.42B¥2.33B+¥91M
Working Capital¥1.78B--

Profitability Ratios

ItemValue
Net Profit Margin1.6%
Gross Profit Margin34.8%
Current Ratio156.1%
Quick Ratio144.5%
Debt-to-Equity Ratio1.68x
Interest Coverage Ratio4.71x
Effective Tax Rate8.2%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+0.3%
Operating Income YoY Change+1087.5%
Ordinary Income YoY Change+176.8%
Profit Before Tax YoY Change+599.2%
Net Income YoY Change+759.1%
Net Income Attributable to Owners YoY Change+759.1%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)963K shares
Treasury Stock5K shares
Average Shares Outstanding957K shares
Book Value Per Share¥2,530.56

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥958,000¥314,000
SanitaryEquipment¥336M¥87M
ThermalComponent¥5.15B¥817M

Full Year Forecast

ItemForecast
Net Sales Forecast¥7.30B
Operating Income Forecast¥50M
Ordinary Income Forecast¥50M
Net Income Attributable to Owners Forecast¥40M
Basic EPS Forecast¥41.78
Dividend Per Share Forecast¥12.00