For the nine months ended Q3 of the fiscal year ending December 2026, consolidated net sales were 332,524 million yen (Year-over-Year +9.2%), while operating loss was 4,397 million yen, ordinary loss was 9,886 million yen, and net loss attributable to owners of parent for the quarter was 7,422 million yen. Due to a change in scope of equity-method application for FST, FST was excluded from the consolidation scope and equity-method accounted; a gain on sale of affiliated company shares of 13,671 million yen was recorded as special income. Full-year forecasts remain: net sales 439,500 million yen, operating loss -3,300 million yen, net loss -3,400 million 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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3436-20261112-01.pdf","jir_short_summary":"For the nine months ended Q3 of the fiscal year ending December 2026, consolidated net sales were 332,524 million yen (Year-over-Year +9.2%), while operating loss was 4,397 million yen, ordinary loss was 9,886 million yen, and net loss attributable to owners of parent for the quarter was 7,422 million yen. Due to a change in scope of equity-method application for FST, FST was excluded from the consolidation scope and equity-method accounted; a gain on sale of affiliated company shares of 13,671 million yen was recorded as special income. Full-year forecasts remain: net sales 439,500 million yen, operating loss -3,300 million yen, net loss -3,400 million yen.","jir_summary":"### Overview of Results\nNet sales for Q3 totaled 332,524 million yen, representing growth of +9.2% year-over-year. However, the company recorded an operating loss of 4,397 million yen, an ordinary loss of 9,886 million yen, and a net loss attributable to owners of parent for the quarter of 7,422 million yen, continuing in a deficit position. Due to STC's partial sale of FST shares, FST was excluded from consolidation and moved into the equity-method accounting scope, and the related impact was recorded. A gain on sale of affiliated company shares of 13,671 million yen was recognized as special income. Measures to optimize wafer production are ongoing.\n\n### Outlook and Financial Position\nThe full-year forecast for the fiscal year ending December 2026 is net sales of 439,500 million yen, operating loss of -3,300 million yen, ordinary loss of -5,300 million yen, and net loss attributable to owners of parent of -3,400 million yen (loss per share -9.72 yen). From Q4 onward, the exclusion of FST from the consolidation scope means FST's net sales and operating income are not included. Financial position progressed to total assets of 924,311 million yen, net assets of 565,506 million yen, and an equity ratio of 61.2%.","jir_financial_highlights":"Net Sales: 332,524 (+9.2% (Year-over-Year))\nOperating Income: -4,397 (TBD)\nOrdinary Income (Loss): -9,886 (TBD)\nNet Loss Attributable to Owners of Parent (quarter): -7,422 (TBD)\nSpecial Income: 13,671 (Gain on sale of affiliated company shares)\nChange in Consolidation Scope for FST: Excluded (Moved to equity-method application scope)\nFull-year Forecast Net Sales: 439,500 (No revision from previous forecast)","jir_category":"","jir_hashtags":"#SUMCO, #Earnings, #QuarterlyResults, #SemiconductorWafers","jir_key_figures":"Net Sales 332,524 million yen (Cumulative Q3, FY2026)\nOperating Loss -4,397 million yen\nOrdinary Loss -9,886 million yen\nNet Loss Attributable to Owners of Parent (quarter) -7,422 million yen\nGain on sale of affiliated company shares 13,671 million yen\nFull-year Net Sales 439,500 million yen\nFull-year Operating Income -3,300 million yen","jir_meta_title":"Sumco Corporation Q3 FY2026 Financial Summary | Net Sales 332,524 million yen, Net Loss 7,422 million yen","jir_meta_description":"Key points of Sumco Corporation's Q3 FY2026 financial summary: net sales 332,524 million yen (Year-over-Year +9.2%), continued operating\/ordinary\/net losses, change in FST accounting scope to equity-method, and special income of 13,671 million yen. Full-year outlook: net sales 439,500 million yen, net loss forecast -3,400 million yen.","jir_og_title":"Sumco Corporation Q3 Financial Results | Net Sales 332,524 million yen, Net Loss 7,422 million yen","jir_og_description":"Sumco Corporation's Q3 results show year-over-year sales growth but continued losses. The accounting treatment for FST changed and special income was recorded. Full-year sales forecast is 439,500 million yen with projected net loss.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7940,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-150781","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n