For the nine-month period ended December 2026, consolidated results were: net sales 8,386 million yen, operating income 255 million yen, ordinary income 316 million yen, and net income attributable to owners of parent 265 million yen. Net sales increased 6.4% year-over-year, while net income decreased 2.8% year-over-year. Full-year forecasts remain unchanged from the previously announced guidance.<\/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":"3386","jir_company_name":"Cosmo Bio Company,Limited","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3386-20261106-01.pdf","jir_short_summary":"For the nine-month period ended December 2026, consolidated results were: net sales 8,386 million yen, operating income 255 million yen, ordinary income 316 million yen, and net income attributable to owners of parent 265 million yen. Net sales increased 6.4% year-over-year, while net income decreased 2.8% year-over-year. Full-year forecasts remain unchanged from the previously announced guidance.","jir_summary":"### Overview of Performance\nCosmo 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.\n\n### Outlook and Financial Position\nTotal 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.","jir_financial_highlights":"Net Sales: 8,386 (Year-over-Year 6.4% increase)\nOperating Income: 255 (Year-over-Year -7.4% decrease)\nOrdinary Income: 316 (Year-over-Year -14.5% decrease)\nNet Income Attributable to Owners of Parent (Quarter): 265 (Year-over-Year -2.8% decrease)\nQuarterly Net Income per Share: 46.65 (Unknown)","jir_category":"","jir_hashtags":"#CosmoBio, #Earnings, #QuarterlyResults, #LifeSciences","jir_key_figures":"Net Sales: 8,386 million yen (Year-over-Year 6.4% increase)\nOperating Income: 255 million yen (Year-over-Year -7.4% decrease)\nOrdinary Income: 316 million yen (Year-over-Year -14.5% decrease)","jir_meta_title":"Cosmo Bio Company,Limited \u2014 Key Points from Third Quarter Financial Summary for FY Dec 2026","jir_meta_description":"Key points from Cosmo Bio Company,Limited's third quarter financial summary for the fiscal year ending December 2026: net sales 8,386 million yen, operating income 255 million yen, ordinary income 316 million yen, net income 265 million yen. Full-year forecasts unchanged.","jir_og_title":"Key Points of Cosmo Bio Company,Limited Third Quarter Financial Results","jir_og_description":"Cosmo Bio Company,Limited third quarter results: sales increased while profits declined year-over-year. Full-year forecasts remain unchanged.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59307,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-143997","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n