Osaka Soda Co (4046) Q3 2026 earnings summary

Executive summary

• Net sales for the nine months ended December 31, 2025, decreased 1.3% year-over-year to ¥73,688 million, while operating profit rose 21.6% to ¥12,937 million and profit attributable to owners of parent increased 34.0% to ¥10,640 million.

• Comprehensive income nearly doubled year-over-year, reaching ¥14,725 million, reflecting strong profit growth and improved other comprehensive income.

• The group advanced its medium-term management plan, focusing on strengthening existing businesses, new product creation, and sustainability management.

• Major capital investments were made to expand production capacity in healthcare and basic chemicals, with further expansions planned through 2028.

Financial highlights

• Operating profit increased 21.6% year-over-year to ¥12,937 million; ordinary profit rose 24.9% to ¥14,619 million.

• Profit attributable to owners of parent grew 34.0% year-over-year to ¥10,640 million.

• Basic earnings per share for the nine months was ¥84.92, up from ¥62.59 year-over-year (adjusted for stock split).

• Comprehensive income increased 90.9% year-over-year to ¥14,725 million.

• Net assets rose 6.4% since March 31, 2025, to ¥122,952 million.

Outlook and guidance

• Full-year forecast for FY ending March 2026 remains unchanged: net sales ¥102,000 million (+5.8% YoY), operating profit ¥17,300 million (+30.6%), ordinary profit ¥18,700 million (+32.1%), profit attributable to owners of parent ¥13,500 million (+30.7%), EPS ¥108.28.

• No revisions to previously announced forecasts; any changes will be disclosed as appropriate.