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

For the cumulative nine months, net sales decreased 0.8% year on year, while operating profit increased 11.0%. The full-year earnings forecast was revised to net sales of ¥412 billion and operating profit of ¥57.5 billion, among other figures.

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Results for this period

Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales309,911Millions of yenYear on year -0.8%Progress 75.2%
Operating profit47,608Millions of yenYear on year +11.0%Progress 82.8%
Ordinary income48,241Millions of yenYear on year +13.7%Progress 83.9%
Net income attributable to owners of the parent30,403Millions of yenYear on year +12.6%Progress 83.3%

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 share¥228.67
Financial position at period-end
Total assets369,424Millions of yen
of which net assets 303,404 Millions of yenEquity ratio 82.1%vs. prior year-end +5.1pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales412,000 Millions of yen (YoY -1.1%)
Operating profit57,500 Millions of yen (YoY +8.0%)
Ordinary income57,500 Millions of yen (YoY +10.5%)
Net income36,500 Millions of yen (YoY +7.6%)
Revision to Earnings ForecastNet Sales Not disclosed → 412,000 Millions of yen / Operating profit Not disclosed → 57,500 Millions of yen / Ordinary income Not disclosed → 57,500 Millions of yen / Net income Not disclosed → 36,500 Millions of yen
Annual Dividend Forecast56 Yen → 64 Yen(+14.3%)
Factors Behind Changes in Business Performance

Operating profit increased due to higher system-wide sales, more efficient store operations and other factors. Store operating costs, including raw material prices, increased.

Disclosure regarding the going concern assumption

No matters to report

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss461 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of non-current assets 861 Millions of yen, Impairment loss 461 Millions of yen, Other 12 Millions of yen
Depreciation and amortization13,874 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End132,960,000 shares
Treasury Shares at Period-End1,347 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 September 2026
Net Sales309,911 Millions of yen (YoY -0.8%)
Operating profit47,608 Millions of yen (YoY +11.0%)
Ordinary income48,241 Millions of yen (YoY +13.7%)
Profit attributable to owners of the parent30,403 Millions of yen (YoY +12.6%)
Net income per share¥228.67
Equity ratioEnd of the current fiscal period 82.1 / End of previous period 77
Total assets369,424 Millions of yen
Net assets303,404 Millions of yen
Full-year earnings forecastNet Sales 412,000 Millions of yen (YoY -1.1%) / Operating profit 57,500 Millions of yen (YoY +8.0%) / Ordinary income 57,500 Millions of yen (YoY +10.5%) / Net income 36,500 Millions of yen (YoY +7.6%)
Revision to Earnings ForecastNet Sales Not disclosed → 412,000 Millions of yen / Operating profit Not disclosed → 57,500 Millions of yen / Ordinary income Not disclosed → 57,500 Millions of yen / Net income Not disclosed → 36,500 Millions of yen
Annual Dividend Forecast56 Yen → 64 Yen(+14.3%)
Depreciation and amortization13,874 Millions of yen
Impairment loss461 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of non-current assets 861 Millions of yen, Impairment loss 461 Millions of yen, Other 12 Millions of yen
Disclosure regarding the going concern assumptionNo matters to report
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End132,960,000 shares
Treasury Shares at Period-End1,347 shares
Factors Behind Changes in Business PerformanceOperating profit increased due to higher system-wide sales, more efficient store operations and other factors. Store operating costs, including raw material prices, increased.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional 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.

The increase in operating profit is attributed to higher system-wide sales, as well as more efficient store operations and other factors. The reasons for the revision to the full-year earnings forecast are not explained in this earnings report; the report states that separately published materials should be consulted.

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Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | McDonald's Holdings Company(Japan),Ltd. (2702) timely disclosure | Komori