For the nine months ended the third quarter of the fiscal year ending December 2026, consolidated revenue was 46,922 million yen (YoY +7.2%), operating income was 1,890 million yen (YoY +64.3%), ordinary income was 1,761 million yen (YoY +55.9%), and quarterly net income attributable to owners of parent was 1,531 million yen (YoY -83.3%). Full-year forecasts were left unchanged: revenue 62,200 million yen, operating income 2,540 million yen, net income 1,490 million yen (no change from previous forecasts). By segment, Food Business revenue was 32,719 million yen and Oil & Fat Business revenue was 13,861 million yen, totaling 46,581 million yen. Notes in the summary include changes in the consolidated scope and accounting policy changes (change in inventory valuation 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4404-20261109-01.pdf","jir_short_summary":"For the nine months ended the third quarter of the fiscal year ending December 2026, consolidated revenue was 46,922 million yen (YoY +7.2%), operating income was 1,890 million yen (YoY +64.3%), ordinary income was 1,761 million yen (YoY +55.9%), and quarterly net income attributable to owners of parent was 1,531 million yen (YoY -83.3%). Full-year forecasts were left unchanged: revenue 62,200 million yen, operating income 2,540 million yen, net income 1,490 million yen (no change from previous forecasts). By segment, Food Business revenue was 32,719 million yen and Oil & Fat Business revenue was 13,861 million yen, totaling 46,581 million yen. Notes in the summary include changes in the consolidated scope and accounting policy changes (change in inventory valuation method).","jir_summary":"### Performance Overview\nFor the cumulative third quarter period, revenue was 46,922 million yen, up 7.2% year-on-year; operating income was 1,890 million yen, up 64.3% year-on-year; and ordinary income was 1,761 million yen, up 55.9% year-on-year, representing significant improvement. However, quarterly net income attributable to owners of parent was 1,531 million yen, a substantial decrease compared with the prior-year period due in part to the reversal of special gains in the prior period (such as gains on sale of fixed assets). By segment, the Food Business recorded 32,719 million yen and the Oil & Fat Business recorded 13,861 million yen, which drove overall revenue. No financial results briefing session was held, and full-year forecasts remain unchanged. An important accounting policy change was implemented: the inventory valuation method was changed from the previous monthly weighted-average method to the moving-average method.\n\n### Outlook and Impact on Shareholders\nThe full-year earnings forecast remains unchanged at the time of publication, and the company plans to continue stabilizing earnings while taking into account fluctuations in sales and raw material costs. The financial summary notes the possibility of recording an extraordinary loss in the fourth quarter due to the postponement of completion of some construction work, which could result in full-year net income falling below the most recent outlook. Dividend policy and distribution information for shareholders are not stated in this summary and require separate disclosure.","jir_financial_highlights":"Revenue: 46,922 (YoY +7.2% increase)\nOperating Income: 1,890 (YoY +64.3% increase)\nOrdinary Income: 1,761 (YoY +55.9% increase)\nQuarterly Net Income Attributable to Owners of Parent: 1,531 (YoY -83.3% decrease)\nFull-year Revenue: 62,200 (No change from previous forecast)\nFull-year Operating Income: 2,540 (No change from previous forecast)\nFull-year Net Income: 1,490 (No change from previous forecast)","jir_category":"","jir_hashtags":"#MiyoshiOilAndFat, #FinancialSummary, #SegmentRevenue, #MovingAverageMethod, #FoodBusiness, #OilAndFatBusiness","jir_key_figures":"Revenue: 46,922 million yen (YoY +7.2%)\nOperating Income: 1,890 million yen (YoY +64.3%)\nQuarterly Net Income Attributable to Owners of Parent: 1,531 million yen (YoY -83.3%)","jir_meta_title":"Miyoshi Oil & Fat Co., Ltd. Q3 FY2026 Financial Summary | Revenue 46.922 billion yen, Operating Income 1.89 billion yen (YoY increase)","jir_meta_description":"Summary of Miyoshi Oil & Fat Co., Ltd.'s Q3 FY2026 consolidated results: revenue 46,922 million yen, operating income 1,890 million yen, ordinary income 1,761 million yen, net income 1,531 million yen. Segment revenue: Food 32,719 million yen, Oil & Fat 13,861 million yen. Full-year forecasts unchanged. Inventory valuation method changed.","jir_og_title":"Miyoshi Oil & Fat Co., Ltd. | Q3 FY2026 Financial Summary","jir_og_description":"Miyoshi Oil & Fat's Q3 results: revenue 46,922 million yen, operating income 1,890 million yen, net income 1,531 million yen. Full-year forecasts unchanged. 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