Net sales were JPY 166.628 billion (109.8% YoY), operating income was JPY 5.558 billion (97.9% YoY), and net income attributable to owners of parent was JPY 3.346 billion (100.5% 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/9861-20260107-02.pdf","jir_short_summary":"Net sales were JPY 166.628 billion (109.8% YoY), operating income was JPY 5.558 billion (97.9% YoY), and net income attributable to owners of parent was JPY 3.346 billion (100.5% YoY).","jir_summary":"### Performance Overview\nIn the cumulative third quarter period of FY2026, net sales increased 9.8% year-over-year to JPY 166.628 billion. Growth in existing stores and expansion of the ramen business through M&A contributed. Operating income was JPY 5.558 billion, 97.9% year-over-year, impacted by higher cost ratios and labor expenses, but offset by reduced SG&A expense ratio. Net income attributable to owners of parent was slightly up at JPY 3.346 billion, 100.5% year-over-year. EBITDA was JPY 11.268 billion, 105.1% year-over-year, exceeding the previous year despite the impact of capital expenditures.\n\n### Segment Performance and Investment Trends\nAll segments recorded revenue growth, with the ramen business growing significantly at 168.6% year-over-year. Yoshinoya decreased to 87.0% year-over-year, while Hanamaru and overseas operations performed steadily. Store openings and closures saw Yoshinoya increase by 36 stores, expanding new service model stores. Capital expenditures totaled JPY 8.175 billion, down year-over-year, focusing on store openings and renovations. Financially, borrowings increased and the equity ratio declined to 52.4%, but investment cash flow decreased and financing cash flow improved.","jir_financial_highlights":"Net Sales: 166,628 million JPY (109.8% YoY)\nOperating Income: 5,558 million JPY (97.9% YoY)\nNet Income Attributable to Owners of Parent: 3,346 million JPY (100.5% YoY)\nEBITDA: 11,268 million JPY (105.1% YoY)\nEquity Ratio: 52.4% (-1.4% YoY)\nBorrowings: Unknown (Increased (Borrowings +2,669 million JPY))","jir_category":"","jir_hashtags":"#YoshinoyaHoldings, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 166,628 million JPY (109.8% YoY)\nOperating Income: 5,558 million JPY (97.9% YoY)\nNet Income Attributable to Owners of Parent: 3,346 million JPY (100.5% YoY)","jir_meta_title":"Yoshinoya Holdings Q3 FY2026 Net Sales JPY 166.6 Billion, Operating Income Slightly Down","jir_meta_description":"Supplementary materials for Yoshinoya Holdings\u2019 Q3 FY2026 financial results. Net sales rose 9.8% YoY to JPY 166.6 billion, operating income slightly decreased to JPY 5.5 billion, with a steady net income of JPY 3.3 billion.","jir_og_title":"Yoshinoya Holdings Announces Q3 FY2026 Supplementary Financial Materials","jir_og_description":"Net sales JPY 166.6 billion, operating income JPY 5.5 billion, net income JPY 3.3 billion. 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