KIMURATAN (8107) FY2026 Q3 Earnings Report

Financial Highlights

Item	Current	Prior	YoY %
Net Sales	¥1.93B	¥1.30B	+48.1%
Cost of Sales	¥1.35B	¥774M	+73.9%
Gross Profit	¥581M	¥528M	+10.0%
SG&A Expenses	¥500M	¥437M	+14.4%
Operating Income	¥81M	¥90M	−10.0%
Non-operating Income	¥42M	¥3M	+1300.0%
Non-operating Expenses	¥137M	¥98M	+39.8%
Ordinary Income	−¥14M	−¥3M	−366.7%
Profit Before Tax	−¥14M	−¥4M	−250.0%
Income Tax Expense	¥53M	¥39M	+35.9%
Net Income	−¥67M	−¥43M	−55.8%
Net Income Attributable to Owners	−¥67M	−¥43M	−55.8%
Total Comprehensive Income	−¥67M	−¥43M	−55.8%
Interest Expense	¥99M	¥66M	+50.0%
Basic EPS	−¥0.26	−¥0.18	−44.4%

Item	Current End	Prior End	Change
Current Assets	¥1.87B	¥2.12B	−¥244M
Cash and Deposits	¥248M	¥204M	+¥44M
Accounts Receivable	¥29M	¥34M	−¥5M
Inventories	¥253M	¥267M	−¥14M
Non-current Assets	¥7.92B	¥7.97B	−¥51M
Property, Plant & Equipment	¥7.23B	¥7.36B	−¥131M
Intangible Assets	¥582M	¥572M	+¥10M
Goodwill	¥567M	¥557M	+¥10M
Total Assets	¥9.80B	¥10.09B	−¥295M
Current Liabilities	¥1.54B	¥1.32B	+¥212M
Accounts Payable	¥42M	¥35M	+¥7M
Short-term Loans	¥762M	¥609M	+¥153M
Non-current Liabilities	¥7.18B	¥7.63B	−¥452M
Long-term Loans	¥6.58B	¥7.07B	−¥487M
Total Liabilities	¥8.72B	¥8.96B	−¥240M
Total Equity	¥1.08B	¥1.13B	−¥54M
Capital Stock	¥86M	¥3.30B	−¥3.21B
Capital Surplus	¥1.04B	¥2.61B	−¥1.57B
Retained Earnings	−¥45M	−¥4.77B	+¥4.73B
Treasury Stock	−¥4M	−¥4M	¥0
Owners' Equity	¥1.08B	¥1.13B	−¥54M
Working Capital	¥336M	-	-

Item	YoY Change
Net Sales YoY Change	+48.0%
Operating Income YoY Change	−10.3%

Item	Value
Shares Outstanding (incl. Treasury)	256.04M shares
Treasury Stock	15K shares
Average Shares Outstanding	255.93M shares
Book Value Per Share	¥4.21

Item	Amount
Q2 Dividend	¥0.00

Item	Forecast
Net Sales Forecast	¥2.78B
Operating Income Forecast	¥210M
Ordinary Income Forecast	¥70M
Net Income Attributable to Owners Forecast	¥10M
Basic EPS Forecast	¥0.04
Dividend Per Share Forecast	¥0.00