For Q3 of the fiscal year ending December 2026, revenue was 22,612 million yen (6.9% YoY increase), operating income was 489 million yen (156.1% YoY increase), ordinary income was 490 million yen (162.8% YoY increase), and net income attributable to owners of parent for the quarter was 271 million yen (163.5% YoY increase). The full-year forecast has been revised from the previously disclosed figures. By segment, the Food segment performed well while the Real Estate segment saw increased contribution from rental 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/2215-20261113-02.pdf","jir_short_summary":"For Q3 of the fiscal year ending December 2026, revenue was 22,612 million yen (6.9% YoY increase), operating income was 489 million yen (156.1% YoY increase), ordinary income was 490 million yen (162.8% YoY increase), and net income attributable to owners of parent for the quarter was 271 million yen (163.5% YoY increase). The full-year forecast has been revised from the previously disclosed figures. By segment, the Food segment performed well while the Real Estate segment saw increased contribution from rental income.","jir_summary":"### Overview of Performance\nThis financial summary presents consolidated results for Q3 of the fiscal year ending December 2026. Revenue totaled 22,612 million yen, a 6.9% increase year-on-year. Operating income was 489 million yen, ordinary income was 490 million yen, and net income attributable to owners of parent for the quarter was 271 million yen, representing significant year-on-year gains. The full-year forecast has been revised from the most recently disclosed figures. Despite pressure from higher raw material prices and logistics costs, productivity improvements such as DPS and cost-reduction measures contributed to results. By segment, the Food business drove growth, while the Real Estate business contributed notably through increased rental income.\n\n### Outlook and Financial Position\nAs of the cumulative Q3 period, total assets were 15,806 million yen, net assets were 8,818 million yen, and the equity ratio was 55.8%. The full-year forecast has been revised from the February disclosure and is expected to be: revenue 30,400 million yen, operating income 570 million yen, ordinary income 560 million yen, and net income attributable to owners of parent 360 million yen. Management will continue to prioritize margin improvement through controlling raw material and logistics costs and rigorous cost management.","jir_financial_highlights":"Revenue: 22,612 (YoY +6.9%)\nOperating Income: 489 (YoY +156.1%)\nOrdinary Income: 490 (YoY +162.8%)\nNet Income Attributable to Owners of Parent (quarter): 271 (YoY +163.5%)\nEquity Ratio: 55.8 (Increased from prior fiscal year-end)","jir_category":"","jir_hashtags":"#FirstBaking, #Earnings, #Food, #MediumTermManagementPlan","jir_key_figures":"Revenue: 22,612 million yen (YoY +6.9%)\nOperating Income: 489 million yen (YoY +156.1%)\nNet Income Attributable to Owners of Parent (quarter): 271 million yen (YoY +163.5%)","jir_meta_title":"First Baking Co., Ltd. Q3 FY2026 Financial Summary | Revenue 22,612 million yen, Profit Growth","jir_meta_description":"Summary of First Baking Co., Ltd.'s Q3 fiscal 2026 financial results: revenue 22,612 million yen, operating income 489 million yen, net income 271 million yen, with significant profit growth. Includes revised full-year forecast and segment contributions.","jir_og_title":"First Baking Co., Ltd. | Q3 FY2026 Financial Summary","jir_og_description":"First Baking Co., Ltd. reported year-on-year revenue and profit increases in Q3. Review segment performance and the revised full-year outlook.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q1\\\",\\\"Q2\\\",\\\"Q3\\\",\\\"Q4\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[0,0,22612,0]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q1\\\",\\\"Q2\\\",\\\"Q3\\\",\\\"Q4\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[0,0,489,0]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Revenue by Segment\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Bread Division\\\",\\\"Japanese\/Western Confectionery Division\\\",\\\"Other\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[16927,3420,1921]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Profit Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Food Business\\\",\\\"Real Estate Business\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Segment Profit\\\",\\\"data\\\":[206,327]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Comparison of Full-Year Forecast and Results\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025 Actual\\\",\\\"2026 Full-Year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[21057,30400]},{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[570,570]}]},\\\"options\\\":{}}\"}]","ir_related_company":60323,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-152966","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n