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94762026 Q1StandardJGAAP

CHUOKEIZAI-SHA HOLDINGS (9476) FY2026 Q1 Earnings Report

For FY2026 Q1, revenue came to ¥730.0M (-4.8% year on year) and operating loss ¥2.0M. The segment drivers and cash flow follow.

IT & Services, Others/Information & Communication


Financial Highlights

  • Net Sales: ¥730M
  • Operating Income: ¥-2M
  • Net Income: ¥38M
  • EPS: ¥9.71

Income Statement

ItemCurrentPriorYoY %
Net Sales¥730M¥767M−4.8%
Cost of Sales¥486M¥518M−6.3%
Gross Profit¥245M¥249M−1.5%
SG&A Expenses¥247M¥254M−2.7%
Operating Income−¥2M−¥5M+60.0%
Non-operating Income¥5M¥7M−20.3%
Non-operating Expenses¥669,000¥708,000−5.5%
Ordinary Income¥2M¥1M+100.0%
Profit Before Tax¥45M¥5M+734.1%
Income Tax Expense¥7M¥2M+324.9%
Net Income¥38M¥4M+923.3%
Net Income Attributable to Owners¥37M¥3M+1133.3%
Total Comprehensive Income¥10M¥30M−66.7%
Interest Expense¥669,000¥708,000−5.5%
Basic EPS¥9.71¥0.95+922.1%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥3.55B¥3.69B−¥149M
Cash and Deposits¥1.76B¥1.84B−¥82M
Accounts Receivable¥726M¥750M−¥24M
Inventories¥568M¥581M−¥13M
Non-current Assets¥2.33B¥2.39B−¥60M
Property, Plant & Equipment¥1.99B¥2.00B−¥11M
Intangible Assets¥5M¥5M−¥311,000
Investment Securities¥264M¥308M−¥45M
Total Assets¥5.88B¥6.08B−¥209M
Current Liabilities¥697M¥856M−¥160M
Accounts Payable¥174M¥225M−¥51M
Non-current Liabilities¥870M¥875M−¥5M
Long-term Loans¥401M¥405M−¥4M
Total Liabilities¥1.57B¥1.73B−¥165M
Total Equity¥4.31B¥4.35B−¥44M
Capital Stock¥383M¥383M¥0
Capital Surplus¥246M¥246M¥0
Retained Earnings¥3.86B¥3.87B−¥16M
Treasury Stock−¥262M−¥262M¥0
Owners' Equity¥4.31B¥4.35B−¥44M
Working Capital¥2.85B--

Profitability Ratios

ItemValue
Net Profit Margin5.1%
Gross Profit Margin33.5%
Current Ratio508.9%
Quick Ratio427.4%
Debt-to-Equity Ratio0.36x
Interest Coverage Ratio−2.99x
Effective Tax Rate16.1%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−4.8%
Ordinary Income YoY Change+151.1%
Profit Before Tax YoY Change+734.1%
Net Income YoY Change+923.3%
Net Income Attributable to Owners YoY Change+923.2%
Total Comprehensive Income YoY Change−67.0%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)4.40M shares
Treasury Stock526K shares
Average Shares Outstanding3.87M shares
Book Value Per Share¥1,112.75

Full Year Forecast

ItemForecast
Net Sales Forecast¥3.09B
Operating Income Forecast¥100M
Ordinary Income Forecast¥110M
Net Income Attributable to Owners Forecast¥126M
Basic EPS Forecast¥32.54
Dividend Per Share Forecast¥13.00