Kabuki-Za Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Kabuki-Za Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥2.69B
Operating Income: ¥305M
Net Income: ¥257M
Earnings per Unit (EPU): ¥21.18

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥2.69B	¥2.29B	+17.6%
Cost of Sales	¥1.99B	¥1.73B	+15.2%
Gross Profit	¥704M	¥564M	+24.9%
SG&A Expenses	¥398M	¥394M	+1.0%
Operating Income	¥305M	¥169M	+80.5%
Non-operating Income	¥30M	¥34M	-13.7%
Non-operating Expenses	¥3M	¥4M	-25.8%
Ordinary Income	¥332M	¥199M	+66.8%
Profit Before Tax	¥332M	¥199M	+66.5%
Income Tax Expense	¥75M	¥51M	+47.1%
Net Income	¥257M	¥148M	+73.2%
Net Income Attributable to Owners	¥256M	¥148M	+73.0%
Total Comprehensive Income	¥745M	¥400M	+86.2%
Earnings per Unit (EPU)	¥21.18	¥12.23	+73.2%
Distribution per Unit (DPU)	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥2.70B	¥2.19B	+¥507M
Cash and Deposits	¥2.52B	¥2.03B	+¥488M
Inventories	¥29M	¥28M	+¥2M
Non-current Assets	¥22.65B	¥22.16B	+¥487M
Property, Plant & Equipment	¥12.88B	¥13.16B	¥-275M

Profitability Ratios

Item	Value
Net Profit Margin	9.5%
Gross Profit Margin	26.1%
Current Ratio	272.2%
Quick Ratio	269.2%
Debt-to-Equity Ratio	1.12x
Effective Tax Rate	22.7%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+17.6%
Operating Income YoY Change	+80.5%
Ordinary Income YoY Change	+66.5%
Net Income Attributable to Owners YoY Change	+73.2%
Total Comprehensive Income YoY Change	+86.1%

Unit Information

Item	Value
Units Outstanding (incl. Treasury)	12.17M shares
Treasury Units	50K shares
Average Units Outstanding	12.12M shares
NAV per Unit	¥988.31

Distribution Information

Item	Amount
Q2 Distribution	¥0.00
Year-End Distribution	¥5.00

Segment Information

Item	Current	Prior	YoY %
Net Sales	¥2.69B	¥2.29B	+17.6%
Cost of Sales	¥1.99B	¥1.73B	+15.2%
Gross Profit	¥704M	¥564M	+24.9%
SG&A Expenses	¥398M	¥394M	+1.0%
Operating Income	¥305M	¥169M	+80.5%
Non-operating Income	¥30M	¥34M	-13.7%
Non-operating Expenses	¥3M	¥4M	-25.8%
Ordinary Income	¥332M	¥199M	+66.8%
Profit Before Tax	¥332M	¥199M	+66.5%
Income Tax Expense	¥75M	¥51M	+47.1%
Net Income	¥257M	¥148M	+73.2%
Net Income Attributable to Owners	¥256M	¥148M	+73.0%
Total Comprehensive Income	¥745M	¥400M	+86.2%
Earnings per Unit (EPU)	¥21.18	¥12.23	+73.2%
Distribution per Unit (DPU)	¥0.00	¥0.00	-

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥3.44B
Operating Income Forecast	¥302M
Ordinary Income Forecast	¥283M
Net Income Attributable to Owners Forecast	¥217M
Earnings per Unit Forecast (EPU)	¥17.96
Distribution per Unit Forecast (DPU)	¥5.00