{"id":16507,"date":"2026-01-09T14:02:39","date_gmt":"2026-01-09T05:02:39","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9974-20260109-01_wp_financial_summary\/"},"modified":"2026-01-09T14:02:39","modified_gmt":"2026-01-09T05:02:39","slug":"9974-20260109-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9974\/ir\/9974-20260109-01_wp_financial_summary\/","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, operating revenue was 315,707 million yen (10.5% increase YoY), operating income was 12,537 million yen (0.7% decrease YoY), and net income attributable to owners of the parent was 8,623 million yen (0.0% YoY).<\/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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/9974-20260109-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending February 2026, operating revenue was 315,707 million yen (10.5% increase YoY), operating income was 12,537 million yen (0.7% decrease YoY), and net income attributable to owners of the parent was 8,623 million yen (0.0% YoY).","jir_summary":"### Overview of Financial Performance\nOperating revenue for the cumulative consolidated third quarter of the fiscal year ending February 2026 amounted to 315,707 million yen, an increase of 10.5% year-over-year. The rise in sales was driven by realizing relatively low product prices and continuing sales promotion activities. Operating income was 12,537 million yen, a decrease of 0.7% year-over-year, affected by rising product procurement costs and price strengthening efforts to sustain competitiveness that impacted profit margins. Net income attributable to owners of the parent for the quarter was 8,623 million yen, unchanged year-over-year, reflecting a result of increased revenue but decreased profit. The number of stores totaled 150, comprising 147 Belc stores and 3 Kurube stores.\n\n### Financial Position and Outlook\nTotal assets increased by 21,127 million yen to 221,845 million yen compared to the end of the previous consolidated fiscal year, and net assets also rose to 115,886 million yen. However, the equity ratio slightly declined to 52.2% from 54.8% at the end of the previous fiscal year. For the fiscal year ending February 2026, the full-year earnings guidance forecasts operating revenue of 414,172 million yen (6.8% increase YoY), operating income of 18,091 million yen (6.4% increase YoY), and net income attributable to owners of parent of 12,445 million yen (0.5% increase YoY). Progress for the current quarter is on plan. Dividends are planned to remain unchanged at 62 yen per share at year-end and 124 yen per share annually.","jir_financial_highlights":"Operating Revenue: 315,707 million yen (10.5% increase YoY)\nOperating Income: 12,537 million yen (0.7% decrease YoY)\nOrdinary Income: 12,729 million yen (1.3% decrease YoY)\nNet Income Attributable to Owners of Parent: 8,623 million yen (0.0% YoY)\nQuarterly Net Income per Share: 413.89 yen (Unknown)\nTotal Assets: 221,845 million yen (Increase from previous fiscal year-end)\nNet Assets: 115,886 million yen (Increase from previous fiscal year-end)\nEquity Ratio: 52.2% (Decrease from 54.8% at previous fiscal year-end)","jir_category":"","jir_hashtags":"#BelcCoLtd, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Operating Revenue: 315,707 million yen (10.5% increase YoY)\nOperating Income: 12,537 million yen (0.7% decrease YoY)\nNet Income Attributable to Owners of Parent: 8,623 million yen (0.0% YoY)","jir_meta_title":"Belc Co., Ltd. Financial Summary for the Third Quarter of Fiscal Year Ending February 2026: Operating Revenue 315,707 million yen, 10.5% Increase YoY","jir_meta_description":"Belc Co., Ltd. financial summary for the third quarter of fiscal year ending February 2026. Reports operating revenue of 315,707 million yen (10.5% increase YoY), operating income of 12,537 million yen (0.7% decrease YoY), and net income attributable to owners of the parent of 8,623 million yen (0.0% YoY).","jir_og_title":"Belc Co., Ltd. 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