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Financial Results for the Third Quarter of the Fiscal Year Ending March 2026 (Japanese GAAP) (Consolidated)

For the nine months ended the third quarter, revenue and operating profit were slightly higher than in the year-earlier period, while quarterly net income attributable to owners of the parent increased 24.7%, partly due to an increase in gains on the sale of investment securities. The full-year earnings forecast was unchanged, while the annual dividend forecast was raised from ¥15 to ¥20.

Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
24.7
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 April 2025 to 31 December 2025ConsolidatedJapanese GAAP
Net Sales25,234¥ millionYear on year +0.8%Progress 78.4%
Operating profit2,409¥ millionYear on year +0.4%Progress 96.4%
Ordinary income2,600¥ millionYear on year +1.7%Progress 92.9%
Net income attributable to owners of the parent2,220¥ millionYear on year +24.7%Progress 92.5%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share80.79
Financial position at period-end
Total assets31,247¥ million
of which net assets 19,543 ¥ millionEquity ratio 62.5%vs. prior year-end +6.0pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Segment revenueSugar business ¥23,975 million (YoY +1.0%), Bio Business ¥1,261 million (YoY -1.7%), Other ¥103 million (YoY +2.1%)
Segment profitSugar business ¥3,241 million (YoY +5.9%), Bio Business ¥236 million (YoY -11.9%), Other ¥59 million (YoY +0.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥32,200 million (YoY -1.0%)
Operating profit¥2,500 million (YoY -13.2%)
Ordinary income¥2,800 million (YoY -8.3%)
Net income¥2,400 million (YoY +12.3%)
Annual Dividend Forecast¥15.00 → ¥20.00(+33.3%)
Factors Behind Changes in Business Performance

砂糖事業は家庭用製品が低調だったものの、インバウンドや観光需要を中心に業務用製品が好調で売上高が増加。バイオ事業は一部家庭用・業務用製品およびビーツ部門が低調で減収・減益となった。

Disclosure regarding the going concern assumption

None ("There are no applicable matters.")

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Impairment loss¥3 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥605 million / Extraordinary loss Impairment Losses ¥3 million
Depreciation and amortization¥446 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End35,000,000 shares
Treasury Shares at Period-End7,477,429株
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2025 to 31 December 2025
Net Sales¥25,234 million (YoY +0.8%)
Operating profit¥2,409 million (YoY +0.4%)
Ordinary income¥2,600 million (YoY +1.7%)
Profit attributable to owners of the parent¥2,220 million (YoY +24.7%)
Net income per share80.79
Equity ratioEnd of the current fiscal period 62.5 / End of previous period 56.5
Total assets¥31,247 million
Net assets¥19,543 million
Full-year earnings forecastNet Sales ¥32,200 million (YoY -1.0%) / Operating profit ¥2,500 million (YoY -13.2%) / Ordinary income ¥2,800 million (YoY -8.3%) / Net income ¥2,400 million (YoY +12.3%)
Annual Dividend Forecast¥15.00 → ¥20.00(+33.3%)
Segment revenueSugar business ¥23,975 million (YoY +1.0%), Bio Business ¥1,261 million (YoY -1.7%), Other ¥103 million (YoY +2.1%)
Segment profitSugar business ¥3,241 million (YoY +5.9%), Bio Business ¥236 million (YoY -11.9%), Other ¥59 million (YoY +0.6%)
Depreciation and amortization¥446 million
Impairment loss¥3 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥605 million / Extraordinary loss Impairment Losses ¥3 million
Disclosure regarding the going concern assumptionNone ("There are no applicable matters.")
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End35,000,000 shares
Treasury Shares at Period-End7,477,429株
Factors Behind Changes in Business Performance砂糖事業は家庭用製品が低調だったものの、インバウンドや観光需要を中心に業務用製品が好調で売上高が増加。バイオ事業は一部家庭用・業務用製品およびビーツ部門が低調で減収・減益となった。
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

砂糖事業ではインバウンドや観光需要を中心に業務用製品が好調だった。純利益の増加には投資有価証券売却益が前年同期の21百万円から605百万円に増加したことも寄与している。

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Third Quarter of the Fiscal Year Ending March 2026 (Japanese GAAP) (Consolidated) | Ensuiko Sugar Refining Co.,Ltd. (2112) timely disclosure | Komori