Fiscal Year Ending December 2026: Third Quarter Financial Summary (Japanese GAAP) (Consolidated)

Overview of Performance

Cosmo Bio Company,Limited recorded net sales of 8,386 million yen for the consolidated cumulative third quarter of the fiscal year ending December 2026, achieving a 6.4% increase versus the same period last year. Gross profit margin was 34.9%, essentially flat from the prior-year period. Operating income was 255 million yen, a -7.4% change year-over-year; ordinary income was 316 million yen, a -14.5% change; and net income attributable to owners of parent for the quarter was 265 million yen, a -2.8% change. By product category, reagents for research amounted to 6,734 million yen and equipment amounted to 1,652 million yen. The average foreign exchange rate was 156 yen/USD. The full-year forecast remains unchanged and the dividend forecast is maintained.

Outlook and Financial Position

Total assets stood at 12,184 million yen, net assets at 9,891 million yen, and the equity ratio was 76.3%, indicating a sound financial base. However, profits on a quarterly basis are on a declining trend, notably with decreases in ordinary income and operating income year-over-year. Current assets increased while investment securities decreased, and current liabilities decreased. The company maintains the assumptions used at the time of publishing for its full-year earnings forecast.