{"id":19153,"date":"2026-01-14T21:20:36","date_gmt":"2026-01-14T12:20:36","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3543-20260114-01_wp_financial_summary\/"},"modified":"2026-01-14T21:20:36","modified_gmt":"2026-01-14T12:20:36","slug":"3543-20260114-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3543\/ir\/3543-20260114-01_wp_financial_summary\/","title":{"rendered":"Financial Summary for the Third Quarter of the Fiscal Year Ending February 2026 [IFRS] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending February 2026, revenue was 42,403 million yen (22.3% YoY increase), operating income was 7,001 million yen (4.5% YoY increase), and net income attributable to owners of parent for the quarter was 4,711 million yen (6.4% YoY increase).<\/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":"3543","jir_company_name":"Komeda Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/3543-20260114-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending February 2026, revenue was 42,403 million yen (22.3% YoY increase), operating income was 7,001 million yen (4.5% YoY increase), and net income attributable to owners of parent for the quarter was 4,711 million yen (6.4% YoY increase).","jir_summary":"### Overview of Business Performance\nIn the cumulative third quarter period of the fiscal year ending February 2026, revenue reached 42,403 million yen (22.3% YoY increase) and operating income was 7,001 million yen (4.5% YoY increase). Net income attributable to owners of parent for the quarter was 4,711 million yen (6.4% YoY increase), with basic earnings per share for the quarter at 103.53 yen. In the domestic business, despite significant increases in raw material and energy costs which led to menu price revisions, existing store sales grew by 110.2% YoY and total store sales grew by 114.4% YoY, driven by campaigns and new product launches. Overseas business sales surged 346.1% YoY to 4,327 million yen following the consolidation of POON RESOURCES PTE. LTD. as a subsidiary, with segment profit increasing 256.1% YoY to 349 million yen.\n\n### Financial Position and Future Outlook\nAt the end of the third quarter of the fiscal year ending February 2026, total assets stood at 107,533 million yen (increase from previous fiscal year-end), total liabilities were 59,270 million yen (decrease from previous fiscal year-end), and total equity was 48,263 million yen (increase from previous fiscal year-end). Net cash provided by operating activities was 8,030 million yen, net cash used in investing activities was 4,132 million yen, and net cash used in financing activities was 7,669 million yen. There is no revision to the full-year consolidated earnings forecast, which anticipates revenue of 54,880 million yen (16.6% YoY increase), operating income of 10,000 million yen (13.4% YoY increase), and net income attributable to owners of parent of 6,770 million yen (16.4% YoY increase).","jir_financial_highlights":"Revenue: 42,403 million yen (22.3% YoY increase)\nOperating Income: 7,001 million yen (4.5% YoY increase)\nProfit before Tax for the Quarter: 6,921 million yen (6.5% YoY increase)\nNet Income Attributable to Owners of Parent for the Quarter: 4,711 million yen (6.4% YoY increase)\nBasic Earnings per Share for the Quarter: 103.53 yen (YoY increase (97.19 yen \u2192 103.53 yen))\nNumber of Stores (at the end of consolidated period): 1,138 stores (YoY increase (1,083 stores \u2192 1,138 stores))\nDividend Forecast (Full Year): 60.00 yen (Same as previous fiscal year)","jir_category":"","jir_hashtags":"#KomedaHoldings, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Revenue: 42,403 million yen (22.3% YoY increase)\nOperating Income: 7,001 million yen (4.5% YoY increase)\nNet Income Attributable to Owners of Parent for the Quarter: 4,711 million yen (6.4% YoY increase)","jir_meta_title":"Komeda Holdings Co., Ltd. Q3 Financial Results for Fiscal Year Ending February 2026 - Revenue 42,403 Million Yen (22.3% Increase)","jir_meta_description":"Komeda Holdings Co., Ltd. Q3 financial summary for the fiscal year ending February 2026. 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