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Presentation materials for financial results2588Premium Water Holdings,Inc.Food

Supplementary Materials for the Fiscal Year Ending March 2026 Third-Quarter Financial Results Briefing

For the nine months ended December 2025, revenue and profit increased year on year, owing to an increase in the number of customers served and a higher operating rate at the Gifu Kitakata Plant. Operating profit rose 15.5% year on year to ¥10.399 billion, while profit attributable to owners of the parent rose 27.5% to ¥6.243 billion. Profit progress against the full-year forecast was also at a high level.

Worth reading
60In focus
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
1392
Millions of yen (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFiscal year ending March 2026, third quarter9 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥60,572 million+104.3%
Operating profit¥10,399 million+115.5%
Net income6,243 Millions of yen +127.5%profit for the quarter attributable to owners of the parent
Operating profit margin
Rate18.1%（2026年3月期第3四半期会計期間）
Year-on-year change (points)+2.4 percentage points year on year
Results for the three months of the current quarter
Revenue
¥20,225 million+105.5%
Operating profit
¥3,662 million+121.8%
Quarterly profit attributable to owners of the parent
¥2,307 million+130.4%
EBITDA
¥6,961 million+112.2%
Full-year earnings forecast
Revenue
¥80,000 million
Operating profit
¥12,000 million
Profit for the period attributable to owners of the parent
¥6,500 million
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Revenue75.7%
Operating profit86.7%
Quarterly profit attributable to owners of the parent96.1%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Change in net sales+2,495百万円
  • Lower manufacturing unit costs+1,392百万円
  • 商品・製品の材料費及び商品の仕入れ+¥695 million
  • 配送料+167百万円
  • Agency commissions▲307百万円
  • Depreciation▲336百万円
  • Other▲1,322百万円
New initiatives
  • 直販の生産性強化
  • メーカー特化型戦略による顧客満足度向上
  • M&A・出資・業務提携による営業力強化
  • 契約の長期化
  • Strengthening new product development
  • 自社物流網の維持・最適化
Key KPIsA metric the company considers important as a management benchmark.
  • Number of customers179万件
  • Industry share32.0%
  • Production Capacity月間約500万本（約250万顧客相当）
  • In-house logistics ratio51.3%
  • Current ratio107.6%
Financial targets
Equity ratio target30%
ROE23.9%（2026年3月末予想）
ROA5.3%（2026年3月末予想）
Market Size / Share
宅配水市場2025年3月末時点の予想顧客数524万件
Share32.0%（ウォーターサーバー市場、顧客数シェア）
Number of stores and locations
全国8水源（自社工場3ヶ所を含む）。期中の出退店数はNot disclosed
Number of employees
Number of Employees882名（連結、2025年3月31日現在）
Annual Dividend
Annual dividend per share110円（予想）
Interim Dividend¥55
Year-end dividend¥55 per share (forecast)
Payout ratio
51.5%（予想）
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredFiscal year ending March 2026, third quarter
Net Sales¥60,572 million (YoY +104.3%)
Operating profit¥10,399 million (YoY +115.5%)
Net income6,243 Millions of yen (profit for the quarter attributable to owners of the parent) (YoY +127.5%)
Operating profit marginRate 18.1%（2026年3月期第3四半期会計期間） / Year-on-year change (points) +2.4 percentage points year on year
Results for the three months of the current quarterRevenue ¥20,225 million (YoY +105.5%) / Operating profit ¥3,662 million (YoY +121.8%) / Quarterly profit attributable to owners of the parent ¥2,307 million (YoY +130.4%) / EBITDA ¥6,961 million (YoY +112.2%)
Full-year earnings forecastRevenue ¥80,000 million / Operating profit ¥12,000 million / Profit for the period attributable to owners of the parent ¥6,500 million
Progress against full-year forecastRevenue 75.7% / Operating profit 86.7% / Quarterly profit attributable to owners of the parent 96.1%
Breakdown of Factors Affecting the ChangeFactors Change in net sales / Amount +2,495百万円, Factors Lower manufacturing unit costs / Amount +1,392百万円, Factors 商品・製品の材料費及び商品の仕入れ / Amount +¥695 million, Factors 配送料 / Amount +167百万円, Factors Agency commissions / Amount ▲307百万円, Factors Depreciation / Amount ▲336百万円, Factors Other / Amount ▲1,322百万円
Key KPIsIndicator name Number of customers / Value 179万件 / Year on year against the same period last year Not disclosed, Indicator name Industry share / Value 32.0% / Year on year against the same period last year Not disclosed, Indicator name Production Capacity / Value 月間約500万本（約250万顧客相当） / Year on year against the same period last year Not disclosed, Indicator name In-house logistics ratio / Value 51.3% / Year on year against the same period last year Not disclosed, Indicator name Current ratio / Value 107.6% / Year on year against the same period last year Not disclosed
Number of stores and locations全国8水源（自社工場3ヶ所を含む）。期中の出退店数はNot disclosed
Number of employeesNumber of Employees 882名（連結、2025年3月31日現在） / Changes during the period and hiring plan Not disclosed
Financial targetsEquity ratio target 30% / ROE 23.9%（2026年3月末予想） / ROA 5.3%（2026年3月末予想）
Annual DividendAnnual dividend per share 110円（予想） / Interim Dividend ¥55 / Year-end dividend ¥55 per share (forecast)
Payout ratio51.5%（予想）
Market Size / ShareMarket Size 宅配水市場2025年3月末時点の予想顧客数524万件 / Share 32.0%（ウォーターサーバー市場、顧客数シェア）
New initiatives直販の生産性強化, メーカー特化型戦略による顧客満足度向上, M&A・出資・業務提携による営業力強化, 契約の長期化, Strengthening new product development, 自社物流網の維持・最適化
Items this document does not state (13)
Ordinary incomeGross Profit MarginSelling, general and administrative expensesSelf-assessment against the planSegment resultsUnit price and quantity metricsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey points of the Q&A

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.

会社は、保有顧客数の増加による売上伸長、岐阜北方工場の稼働率向上による製造単価の低減、各種コストの効率化が営業利益の増加に寄与したと説明している。一方、営業投資や売上増加に伴う変動費、商品・製品の材料費及び商品の仕入れ、配送料、代理店手数料、減価償却費などの増加も挙げている。

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.
Supplementary Materials for the Fiscal Year Ending March 2026 Third-Quarter Financial Results Briefing | Premium Water Holdings,Inc. (2588) timely disclosure | Komori