Artience (4634) Q3 2026 earnings summary

Executive summary

• 9M FY2026 net sales rose 12.4% YoY to ¥290,524m; operating profit increased 36.8% to ¥20,359m and ordinary profit rose 51.8% to ¥21,942m.

• Profit attributable to owners of parent declined 2.4% to ¥9,434m, partly due to a ¥9,197m impairment loss.

• FY2026 sales, operating-profit and ordinary-profit forecasts were raised; parent-profit guidance is ¥19,000m, reflecting the impairment.

Financial highlights

• 9M net sales were ¥290,524m; gross profit was ¥64,884m versus ¥55,195m, and operating profit was ¥20,359m versus ¥14,878m.

• 9M basic EPS was ¥201.04; comprehensive income was ¥11,369m versus ¥4,544m a year earlier.

• Q3 net sales were ¥100.9bn, up 12.5% YoY; operating profit was ¥7.8bn, up 41.4%.

• Total assets were ¥464,298m and net assets were ¥281,224m at Sep. 30, 2026.

Outlook and guidance

• FY2026 forecast: net sales ¥388,000m, operating profit ¥27,500m, ordinary profit ¥26,000m and parent profit ¥19,000m.

• Parent-profit guidance includes an estimated ¥13,700m gain on investment-security sales as extraordinary income; the gain is subject to market-price changes.

• Higher sales and operating/ordinary-profit forecasts reflect firm volumes, price revisions, alternative-material sourcing and manufacturing-cost reductions.

• Sales-volume growth slowed, mainly overseas; the outlook remains exposed to Middle East uncertainty.