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Results3944Furubayashi Shiko Co.,Ltd.Materials and Chemicals

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

Revenue for the cumulative third quarter of the fiscal year ending December 2026 increased 6.8% year on year, while operating profit rose 60.6%, indicating improved performance. Meanwhile, the China business reported lower revenue and a widening loss. The full-year earnings forecast was revised, but the revised figures are not included in the body of this earnings report.

Worth reading
57In focus
Scored from 3 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
60.6
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales13,888¥ millionYear on year +6.8%
Operating profit510¥ millionYear on year +60.6%
Ordinary income507¥ millionYear on year +42.0%
Net income attributable to owners of the parent333¥ millionYear on year +40.3%

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.

Financial position at period-end
Total assets20,454¥ million
of which net assets 11,875 ¥ million

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Segment revenueJapan ¥12,180 million (YoY +8.3%), China ¥2,305 million (YoY -5.9%)
Segment profitJapan ¥842 million (YoY +87.7%), China ¥-113 million
Factors Behind Changes in Business Performance

In Japan, performance benefited from sales price revisions reflecting higher raw material and labor costs, orders tracking above forecasts, increased sales volumes, profitability improvement initiatives, and adjustments to the timing of investment and repair plans. In China, the decline in pharmaceuticals for the US market, Chinese authorities' purchasing policy for low-priced pharmaceuticals, and lower orders from existing customers had an impact.

Disclosure regarding the going concern assumption

No applicable matters

Depreciation and amortization¥448 million
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥13,888 million (YoY +6.8%)
Operating profit¥510 million (YoY +60.6%)
Ordinary income¥507 million (YoY +42.0%)
Profit attributable to owners of the parent¥333 million (YoY +40.3%)
Total assets¥20,454 million
Net assets¥11,875 million
Segment revenueJapan ¥12,180 million (YoY +8.3%), China ¥2,305 million (YoY -5.9%)
Segment profitJapan ¥842 million (YoY +87.7%), China ¥-113 million
Depreciation and amortization¥448 million
Disclosure regarding the going concern assumptionNo applicable matters
Factors Behind Changes in Business PerformanceIn Japan, performance benefited from sales price revisions reflecting higher raw material and labor costs, orders tracking above forecasts, increased sales volumes, profitability improvement initiatives, and adjustments to the timing of investment and repair plans. In China, the decline in pharmaceuticals for the US market, Chinese authorities' purchasing policy for low-priced pharmaceuticals, and lower orders from existing customers had an impact.
Items this document does not state (23)
Net income per shareOperating MarginEquity ratioCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Change in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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.

In Japan, sales price revisions reflecting higher raw material and labor costs, higher-than-expected orders, increased sales volumes, profitability improvement initiatives, and adjustments to the timing of investment and repair plans contributed to performance. In China, the decline in pharmaceuticals for the US market, Chinese authorities' purchasing policy for low-priced pharmaceuticals, and lower orders from existing customers had an impact.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | Furubayashi Shiko Co.,Ltd. (3944) timely disclosure | Komori