In the individual results for the fiscal year ended September 2026, an allowance for doubtful accounts reversal of 80 million yen was recorded as non-operating income. Net sales decreased by -23 million yen year-on-year, operating income decreased by -32 million yen, ordinary income increased due to upward revision factors, and net income attributable to owners of parent amounted to 196.72 yen per share, representing a substantial increase versus the prior period. There is no impact on consolidated results. The main causes were reduced transactions with major customers and sharp increases in fuel and solvent prices.<\/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,"price_fetched_at":"","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":"4124","jir_company_name":"Osaka Yuka Industry 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\/4124-20261113-05.pdf","jir_short_summary":"In the individual results for the fiscal year ended September 2026, an allowance for doubtful accounts reversal of 80 million yen was recorded as non-operating income. Net sales decreased by -23 million yen year-on-year, operating income decreased by -32 million yen, ordinary income increased due to upward revision factors, and net income attributable to owners of parent amounted to 196.72 yen per share, representing a substantial increase versus the prior period. There is no impact on consolidated results. The main causes were reduced transactions with major customers and sharp increases in fuel and solvent prices.","jir_summary":"### Performance Differences and Factors\nIn the individual financial statements for the fiscal year ended September 2026, while net sales decreased year-on-year, ordinary income and net income increased due to the reversal of allowance for doubtful accounts being recorded. The decrease in net sales is explained as resulting from reduced transactions with some major customers and the sharp rise in fuel and solvent prices. The allowance for doubtful accounts reversal was recorded only in the individual financial statements and does not affect consolidated results.\n\n### Future Impact and Key Points\nThe current differences are mainly due to temporary factors (including the allowance for doubtful accounts reversal and special comparison factors). Future performance will depend on reducing dependence on major customers and trends in raw material prices. Key points of the earnings are that the allowance for doubtful accounts reversal was recorded as non-operating income in the individual results and that there is no impact on consolidated results.","jir_financial_highlights":"Net Sales: 1,075 million yen (Compared with prior-period result of 1,098 million yen: -23 million yen)\nOperating Income: 141 million yen (Compared with prior-period result of 173 million yen: -32 million yen)\nOrdinary Income: 227 million yen (Compared with prior-period result of 180 million yen: +47 million yen)\nNet Income Attributable to Owners of Parent: 175 million yen (Compared with prior-period result of 19 million yen: +156 million yen)\nNet Income Per Share: 196.72 yen (Compared with prior-period result of 18.22 yen: +178.50 yen)\nAllowance for Doubtful Accounts Reversal: 80 million yen (Newly recorded)","jir_category":"","jir_hashtags":"#OsakaYukaIndustryLtd., #FinancialHighlightsOnly, #EarningsFlashReport","jir_key_figures":"Net Sales: 1,075 million yen (prior-period result 1,098 million yen, YoY -23 million yen)\nOperating Income: 141 million yen (prior-period result 173 million yen, YoY -32 million yen)\nOrdinary Income: 227 million yen (prior-period result 180 million yen, YoY +47 million yen)","jir_meta_title":"Osaka Yuka Industry Ltd. \u2013 Notice of Non-Operating Income Recognition and Prior-Period Differences | FY2026","jir_meta_description":"Summary of Osaka Yuka Industry Ltd.'s individual results for the fiscal year ended September 2026: recognition of an 80 million yen reversal of allowance for doubtful accounts as non-operating income, impact on consolidated results, and primary causes including customer trends and raw material price increases.","jir_og_title":"Osaka Yuka Industry Ltd. \u2013 Earnings Differences and Recognition of Non-Operating Income","jir_og_description":"Summary of the factors behind earnings differences and the recording of an allowance for doubtful accounts reversal in Osaka Yuka Industry Ltd.'s fiscal year ended September 2026. No impact on consolidated results; monitor future performance trends.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60943,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153110","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n