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85152026 Q3JGAAP

アイフル (8515) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥159.7B (+13.7% year on year) and operating income ¥27.8B (+47.5%). The segment drivers and cash flow follow.

アイフル株式会社

Financial Highlights

  • Net Sales: ¥159.71B
  • Operating Income: ¥27.77B
  • Net Income: ¥22.48B
  • EPS: ¥46.93

Income Statement

ItemCurrentPriorYoY %
Net Sales¥159.71B¥140.51B+13.7%
Cost of Sales¥1.86B¥222M+737.4%
Operating Income¥27.77B¥18.83B+47.5%
Non-operating Income¥471M¥954M−50.6%
Non-operating Expenses¥34M¥22M+54.5%
Ordinary Income¥28.21B¥19.76B+42.8%
Profit Before Tax¥27.98B¥17.75B+57.6%
Income Tax Expense¥5.50B¥3.39B+62.2%
Net Income¥22.48B¥14.36B+56.6%
Net Income Attributable to Owners¥22.47B¥14.90B+50.8%
Total Comprehensive Income¥22.43B¥14.82B+51.3%
Depreciation & Amortization¥3.90B¥3.12B+24.8%
Basic EPS¥46.93¥31.03+51.2%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥1.49T¥1.34T+¥152.54B
Cash and Deposits¥58.09B¥60.61B−¥2.52B
Non-current Assets¥116.11B¥111.51B+¥4.59B
Property, Plant & Equipment¥33.21B¥34.15B−¥943M
Intangible Assets¥32.68B¥29.50B+¥3.18B
Goodwill¥10.05B¥9.71B+¥343M
Total Assets¥1.61T¥1.45T+¥157.13B
Current Liabilities¥921.85B¥789.47B+¥132.38B
Accounts Payable¥73.14B¥60.96B+¥12.18B
Short-term Loans¥128.07B¥84.89B+¥43.17B
Non-current Liabilities¥443.42B¥437.58B+¥5.84B
Long-term Loans¥322.99B¥324.79B−¥1.80B
Total Liabilities¥1.37T¥1.23T+¥138.21B
Total Equity¥240.31B¥221.40B+¥18.92B
Capital Stock¥94.03B¥94.03B¥0
Capital Surplus¥14.02B¥14.02B¥0
Retained Earnings¥131.15B¥112.32B+¥18.83B
Treasury Stock−¥4.41B−¥4.54B+¥131M
Owners' Equity¥236.84B¥217.92B+¥18.92B
Working Capital¥567.63B--

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow−¥49.31B−¥63.53B+¥14.23B
Investing Cash Flow−¥5.27B−¥15.70B+¥10.43B
Financing Cash Flow¥55.86B¥82.26B−¥26.40B
Free Cash Flow−¥54.57B--

Profitability Ratios

ItemValue
Net Profit Margin14.1%
Current Ratio161.6%
Quick Ratio161.6%
Debt-to-Equity Ratio5.68x
EBITDA Margin19.8%
Effective Tax Rate19.7%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+13.7%
Operating Revenues YoY Change+13.7%
Operating Income YoY Change+47.5%
Ordinary Income YoY Change+42.8%
Profit Before Tax YoY Change+57.6%
Net Income YoY Change+56.6%
Net Income Attributable to Owners YoY Change+50.8%
Total Comprehensive Income YoY Change+51.3%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)484.62M shares
Treasury Stock5.62M shares
Average Shares Outstanding478.93M shares
Book Value Per Share¥501.70
EBITDA¥31.67B

Dividend Information

ItemAmount
Q2 Dividend¥6.00

Segment Information

SegmentRevenueOperating Income
Aiful¥90.46B¥21.34B
LifeCard¥29.80B¥331M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥39.45B¥3.37B

※ セグメント利益の測定基礎: 親会社帰属利益

Full Year Forecast

ItemForecast
Net Sales Forecast¥213.50B
Operating Income Forecast¥32.30B
Ordinary Income Forecast¥33.00B
Net Income Attributable to Owners Forecast¥27.60B
Basic EPS Forecast¥57.63
Dividend Per Share Forecast¥12.00