{"id":15194,"date":"2026-01-07T21:46:53","date_gmt":"2026-01-07T12:46:53","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2670-20260107-01_wp_financial_summary-2\/"},"modified":"2026-01-07T21:46:53","modified_gmt":"2026-01-07T12:46:53","slug":"2670-20260107-01_wp_financial_summary-2","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2670\/ir\/2670-20260107-01_wp_financial_summary-2\/","title":{"rendered":"Financial Summary for the Third Quarter of the Fiscal Year Ending February 2026 [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending February 2026, net sales were \u00a5279,285 million (0.8% YoY increase), operating income was \u00a546,633 million (2.8% YoY decrease), and net income attributable to owners of parent was \u00a533,700 million (1.3% YoY decrease).<\/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,"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":"2670","jir_company_name":"ABC-Mart, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/2670-20260107-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending February 2026, net sales were \u00a5279,285 million (0.8% YoY increase), operating income was \u00a546,633 million (2.8% YoY decrease), and net income attributable to owners of parent was \u00a533,700 million (1.3% YoY decrease).","jir_summary":"### Overview of Business Results\nIn the cumulative third quarter period for the fiscal year ending February 2026, net sales increased 0.8% YoY to \u00a5279,285 million. Operating income declined 2.8% YoY to \u00a546,633 million due to inflation and wage increases. Ordinary income remained nearly flat at \u00a549,722 million, while net income attributable to owners of parent decreased 1.3% YoY to \u00a533,700 million. Domestically, sales increased 5.7% driven by higher demand for new sneakers and hands-free shoes, resulting in a 4.3% growth in segment profit. Conversely, overseas sales dropped 7.5% and profit fell 42.7% due to deteriorating market conditions in South Korea and the United States. The number of stores totaled 1,113 domestically and 397 overseas, with 54 new store openings across domestic and international markets.\n\n### Financial Position and Earnings Forecast\nTotal assets increased to \u00a5449,839 million compared to the end of the previous fiscal year, and net assets rose to \u00a5385,295 million. However, the equity ratio slightly declined from 87.7% to 85.0%. The number of shares outstanding was unchanged from the previous year at 247,618,938 shares. The dividend forecast remains at \u00a570 per share, unchanged from the previous fiscal year. There are no revisions to the full-year consolidated earnings forecast, with net sales expected at \u00a5383,900 million (3.1% YoY increase), operating income forecasted at \u00a564,000 million (2.3% YoY increase), and net income attributable to owners of parent projected at \u00a545,530 million (0.4% YoY increase).","jir_financial_highlights":"Net Sales: \u00a5279,285 million (0.8% YoY increase)\nOperating Income: \u00a546,633 million (2.8% YoY decrease)\nOrdinary Income: \u00a549,722 million (0.2% YoY increase)\nNet Income Attributable to Owners of Parent: \u00a533,700 million (1.3% YoY decrease)\nTotal Assets: \u00a5449,839 million (Increase YoY (\u00a5418,725 million \u2192 \u00a5449,839 million))\nNet Assets: \u00a5385,295 million (Increase YoY (\u00a5369,747 million \u2192 \u00a5385,295 million))\nEquity Ratio: 85.0% (Declined from 87.7% YoY)\nAnnual Dividend (Forecast): \u00a570.00 (Same as previous year)\nNumber of Shares Outstanding (End of Period): 247,618,938 shares (Unchanged YoY)\nNumber of Domestic Stores: 1,113 stores (Increase YoY)\nNumber of Overseas Stores: 397 stores (Increase YoY)","jir_category":"","jir_hashtags":"#ABC_Mart_Inc, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: \u00a5279,285 million (0.8% YoY increase)\nOperating Income: \u00a546,633 million (2.8% YoY decrease)\nNet Income Attributable to Owners of Parent: \u00a533,700 million (1.3% YoY decrease)","jir_meta_title":"ABC-Mart, Inc. Financial Summary for Q3 Fiscal Year Ending February 2026 - Net Sales \u00a5279.2 Billion, Operating Income \u00a546.6 Billion","jir_meta_description":"ABC-Mart, Inc. Financial Summary for the third quarter of the fiscal year ending February 2026. Net sales at \u00a5279,285 million (0.8% YoY increase), operating income \u00a546,633 million (2.8% YoY decrease), net income \u00a533,700 million (1.3% YoY decrease). Dividend forecast unchanged at \u00a570.","jir_og_title":"ABC-Mart Q3 Financial Summary Fiscal Year Ending February 2026 Released","jir_og_description":"ABC-Mart's Q3 financial summary for the fiscal year ending February 2026. Net sales \u00a5279.2 billion, operating income \u00a546.6 billion, net income \u00a533.7 billion. Dividend forecast remains at \u00a570.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[277078,279285],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[48001,46633],\\\"backgroundColor\\\":\\\"#f28e2b\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[34154,33700],\\\"backgroundColor\\\":\\\"#e15759\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Segment Revenue Composition Ratio (Q3 FY2026)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"pie\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Domestic\\\",\\\"Overseas\\\"],\\\"datasets\\\":[{\\\"data\\\":[203451,80048],\\\"backgroundColor\\\":[\\\"#76b7b2\\\",\\\"#59a14f\\\"]}]}}\"}, {\"jir_chart_id\": \"segment_profit_breakdown\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Segment Operating Income Composition Ratio (Q3 FY2026)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"pie\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Domestic\\\",\\\"Overseas\\\"],\\\"datasets\\\":[{\\\"data\\\":[42486,4194],\\\"backgroundColor\\\":[\\\"#edc948\\\",\\\"#b07aa1\\\"]}]}}\"}]","ir_related_company":7728,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-15194","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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