Nihon Dengi (1723) Q3 2026 earnings summary

Executive summary

• Net sales for the nine months ended December 31, 2025, rose 14.1% year-over-year to ¥29,874 million, with operating profit up 37.6% to ¥7,916 million and profit attributable to owners of parent up 45.4% to ¥5,668 million.

• Comprehensive income increased 63.6% year-over-year to ¥7,070 million for the nine-month period.

Financial highlights

• Gross profit for the nine months ended December 31, 2025, was ¥14,497 million, up from ¥11,397 million year-over-year.

• Ordinary profit increased 38.1% year-over-year to ¥8,162 million.

• Basic earnings per share for the nine months was ¥355.81, up from ¥244.89 year-over-year, reflecting a stock split.

• Total assets as of December 31, 2025, were ¥54,974 million, up from ¥52,886 million at the previous fiscal year-end.

• Equity-to-asset ratio improved to 80.6% from 74.7% as of March 31, 2025.

Outlook and guidance

• Full-year forecast for fiscal year ending March 31, 2026: net sales ¥46,000 million (+6.8% YoY), operating profit ¥11,500 million (+26.1% YoY), ordinary profit ¥11,700 million (+25.7% YoY), profit attributable to owners of parent ¥8,073 million (+25.9% YoY), and basic EPS ¥506.74.

• Dividend forecast for the fiscal year ending March 31, 2026, is ¥152.00 per share, an increase of ¥30.00 from the previous year.