Osaka Steel (5449) Q3 2026 earnings summary

Executive summary

• Net sales for the third quarter of fiscal 2025 were ¥71,905 million, down 18.4% year-over-year.

• Operating loss of ¥250 million compared to an operating profit of ¥3,361 million in the prior year.

• Ordinary loss of ¥365 million versus an ordinary profit of ¥3,588 million year-over-year.

• Net loss attributable to owners of parent was ¥1,165 million, compared to a profit of ¥2,181 million last year.

• Comprehensive loss was ¥2,731 million, compared to comprehensive income of ¥1,575 million in the prior year.

Financial highlights

• Gross profit declined to ¥5,652 million from ¥9,196 million year-over-year.

• Earnings per share dropped to ¥(38.97) from ¥56.04 year-over-year.

• Total assets decreased to ¥179,956 million from ¥203,485 million as of March 31, 2025.

• Net assets fell to ¥132,677 million from ¥158,211 million at the previous fiscal year-end.

• Shareholders' equity ratio declined to 72.5% from 76.7% year-over-year.

Outlook and guidance

• Full-year net sales forecast revised to ¥98,000 million, a 15.8% decrease year-over-year.

• Operating and ordinary profit forecasted at zero for the full year.

• Net loss attributable to owners of parent projected at ¥800 million for fiscal 2025.

• Earnings per share forecasted at ¥(26.74) for the full year.

• Dividend forecast for fiscal 2025 is zero.