S Foods (2292) Q3 2025 earnings summary

Executive summary

• Net sales for the nine months ended November 30, 2024, rose 4.3% year-over-year to ¥328,067 million.

• Operating profit dropped 68.3% year-over-year to ¥3,298 million, and ordinary profit fell 64.6% to ¥4,238 million.

• Profit attributable to owners of parent declined 82.5% year-over-year to ¥1,476 million.

• Comprehensive income decreased sharply to ¥1,178 million from ¥13,713 million a year earlier.

Financial highlights

• Gross profit for the nine months was ¥33,225 million, down from ¥39,924 million year-over-year.

• Basic earnings per share fell to ¥46.67 from ¥266.78 year-over-year.

• Total assets increased to ¥236,015 million as of November 30, 2024, from ¥224,240 million at the previous fiscal year-end.

• Net assets decreased to ¥124,921 million from ¥126,576 million at the previous fiscal year-end.

Outlook and guidance

• Full-year net sales forecast is ¥445,000 million, up 4.7% year-over-year.

• Operating profit is projected to decline 42.4% year-over-year to ¥7,300 million.

• Profit attributable to owners of parent is forecast to decrease 53.7% to ¥4,200 million, with basic EPS of ¥132.70.

• Annual dividend forecast is ¥89.00 per share, up from ¥84.00 in the previous year.