S Foods (2292) Q3 2026 earnings summary

Executive summary

• Net sales for the nine months ended November 30, 2025, rose 5.7% year-over-year to ¥346,695 million.

• Operating profit surged 105.7% year-over-year to ¥6,783 million.

• Ordinary profit increased 80.9% year-over-year to ¥7,668 million.

• Profit attributable to owners of parent jumped 362.8% year-over-year to ¥6,834 million.

• Comprehensive income for the period was ¥6,963 million, up 491.0% year-over-year.

Financial highlights

• Basic earnings per share for the nine months was ¥215.84, up from ¥46.67 year-over-year.

• Total assets as of November 30, 2025, were ¥255,616 million, up from ¥230,595 million as of February 28, 2025.

• Net assets increased to ¥133,717 million from ¥129,864 million at the previous fiscal year-end.

• Equity-to-asset ratio decreased to 49.0% from 52.8% at the previous fiscal year-end.

Outlook and guidance

• Full-year net sales forecasted at ¥468,000 million, a 5.3% increase year-over-year.

• Operating profit projected at ¥8,800 million, up 71.1% year-over-year.

• Ordinary profit expected to reach ¥10,000 million, a 56.5% increase year-over-year.

• Profit attributable to owners of parent forecasted at ¥8,000 million, up 199.9% year-over-year.

• Basic earnings per share for the full year projected at ¥252.58.