{"id":142963,"date":"2026-11-06T15:49:46","date_gmt":"2026-11-06T06:49:46","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7963-20261106-01_wp_financial_summary\/"},"modified":"2026-11-06T15:49:46","modified_gmt":"2026-11-06T06:49:46","slug":"7963-20261106-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7963\/ir\/7963-20261106-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending December 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>Supported by strong performance in the mask-related business, net sales were 7,727 million yen (YoY +3.8%). Operating income was 497 million yen (-9.1%), ordinary income was 479 million yen (-6.8%), and quarterly net income attributable to owners of parent was 303 million yen (-16.7%). The overall equity ratio was 63.6% and treasury shares at period-end were 265,334 shares. Full-year forecast remains unchanged.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"7963","jir_company_name":"Koken Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7963-20261106-01.pdf","jir_short_summary":"Supported by strong performance in the mask-related business, net sales were 7,727 million yen (YoY +3.8%). Operating income was 497 million yen (-9.1%), ordinary income was 479 million yen (-6.8%), and quarterly net income attributable to owners of parent was 303 million yen (-16.7%). The overall equity ratio was 63.6% and treasury shares at period-end were 265,334 shares. Full-year forecast remains unchanged.","jir_summary":"### Earnings Overview\nFor Koken Ltd.'s cumulative results for Q3 of the fiscal year ending December 2026, net sales were 7,727 million yen, a 3.8% increase year-over-year. However, higher costs such as raw material prices impacted profitability: operating income declined to 497 million yen (-9.1%), ordinary income to 479 million yen (-6.8%), and quarterly net income attributable to owners of parent to 303 million yen (-16.7%). While the mask-related business supported overall performance, demand and distribution fluctuations affected some environmental-related products. By segment, the mask-related business remained solid, whereas the environmental segment experienced delays in large projects. The full-year forecast has not been changed since its announcement.\n\n### Shareholder Returns, Financial Position, and Outlook\nThe equity ratio is stable at 63.6%. Treasury shares at period-end increased slightly to 265,334 shares. The company maintains its full-year projection and states that it will promptly disclose any revisions depending on future demand trends. For overseas expansion, the company aims to raise awareness and expand long-term orders through participation in exhibitions such as SEMICON India.","jir_financial_highlights":"Net Sales: 7,727 million yen (Year-over-Year +3.8%)\nOperating Income: 497 million yen (Year-over-Year -9.1%)\nOrdinary Income: 479 million yen (Year-over-Year -6.8%)\nQuarterly Net Income Attributable to Owners of Parent: 303 million yen (Year-over-Year -16.7%)\nEquity Ratio: 63.6% (+2.1p from previous fiscal year-end)\nTreasury Shares at Period-End: 265,334 shares (Increase from previous fiscal year)","jir_category":"","jir_hashtags":"#Koken, #Earnings, #MaskRelated, #FinancialPosition","jir_key_figures":"Net Sales: 7,727 million yen (Year-over-Year +3.8%)\nOperating Income: 497 million yen (Year-over-Year -9.1%)\nQuarterly Net Income Attributable to Owners of Parent: 303 million yen (Year-over-Year -16.7%)","jir_meta_title":"Koken Ltd. Q3 Financial Summary for FY2026\uff5cNet Sales Over 7.7 Billion Yen, Net Income in the 300 Million Yen Range","jir_meta_description":"Key points of Koken Ltd.'s Q3 results for the fiscal year ending December 2026. Net sales 7,727 million yen, operating income 497 million yen, net income 303 million yen. Segment trends, full-year outlook, and financial solidity explained.","jir_og_title":"Summary of Koken Ltd.'s Q3 Results for the Fiscal Year Ending December 2026","jir_og_description":"A concise summary of Koken Ltd.'s earnings, segment trends, and financial indicators. Current status of the full-year forecast and key points to watch going forward.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59051,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-142963","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscal Year Ending December 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-7963\/ir\/7963-20261106-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7963\/ir\/7963-20261106-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7963\/ir\/7963-20261106-01_wp_financial_summary\/\",\"name\":\"Fiscal Year Ending December 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated) - 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