{"id":22166,"date":"2026-01-30T13:35:20","date_gmt":"2026-01-30T04:35:20","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5440-20260130-01_wp_financial_summary\/"},"modified":"2026-01-30T13:35:20","modified_gmt":"2026-01-30T04:35:20","slug":"5440-20260130-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5440\/ir\/5440-20260130-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending March 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>Consolidated net sales for the third quarter of the fiscal year ending March 2026 were JPY 232.698 billion (3.2% year-over-year decrease), operating income was JPY 13.44242 billion (38.6% year-over-year increase), and net income attributable to owners of parent for the quarter was JPY 7.943 billion (13.1% year-over-year 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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":"5440","jir_company_name":"Kyoei Steel Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/5440-20260130-01.pdf","jir_short_summary":"Consolidated net sales for the third quarter of the fiscal year ending March 2026 were JPY 232.698 billion (3.2% year-over-year decrease), operating income was JPY 13.44242 billion (38.6% year-over-year increase), and net income attributable to owners of parent for the quarter was JPY 7.943 billion (13.1% year-over-year decrease).","jir_summary":"### Overview of Business Performance\nFor the consolidated results in the third quarter of the fiscal year ending March 2026, net sales decreased by 3.2% year-over-year to JPY 232,698 million; however, operating income increased by 38.6% to JPY 13,442 million and ordinary income rose by 28.0% to JPY 12,659 million, achieving profit growth. Net income attributable to owners of parent for the quarter decreased by 13.1% to JPY 7,943 million. In the domestic steel business, net sales declined due to labor shortages at construction and logistics sites and project delays caused by rising material costs, resulting in decreased operating income. Conversely, the overseas steel business saw increases in both net sales and operating income supported by expansion in Vietnam and North America. The environmental recycling business posted lower sales and profits due to a challenging competitive environment.\n\n### Financial Position and Revision of Earnings Forecast\nTotal assets increased by 0.5% from the end of the previous fiscal year to JPY 354,685 million, net assets rose 1.2% to JPY 211,635 million, and the equity ratio improved to 57.8%. The full-year earnings forecast for the fiscal year ending March 2026 is revised to net sales of JPY 317,000 million (1.9% decrease from previous forecast), operating income of JPY 17,000 million (unchanged), ordinary income of JPY 16,000 million (unchanged), and net income attributable to owners of parent of JPY 10,500 million (unchanged). The dividend forecast remains at JPY 90 per annum.","jir_financial_highlights":"Net Sales: 232,698 million yen (3.2% year-over-year decrease)\nOperating Income: 13,442 million yen (38.6% year-over-year increase)\nOrdinary Income: 12,659 million yen (28.0% year-over-year increase)\nNet Income Attributable to Owners of Parent: 7,943 million yen (13.1% year-over-year decrease)\nQuarterly Net Income per Share: 182.76 yen (Unknown)\nTotal Assets: 354,685 million yen (0.5% year-over-year increase)\nNet Assets: 211,635 million yen (1.2% year-over-year increase)\nEquity Ratio: 57.8% (0.3 percentage point year-over-year increase)\nNumber of Shares Outstanding (End of Period): 44,898,730 shares (Unknown)","jir_category":"","jir_hashtags":"#KyoeiSteel, #FinancialSummary, #SteelIndustry, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 232,698 million (3.2% year-over-year decrease)\nOperating Income: JPY 13,442 million (38.6% year-over-year increase)\nNet Income Attributable to Owners of Parent for the Quarter: JPY 7,943 million (13.1% year-over-year decrease)","jir_meta_title":"Kyoei Steel FY2026 Q3 Financial Summary: Net Sales Down 3.2% but Operating Income Up 38.6%","jir_meta_description":"Kyoei Steel Ltd. FY2026 Q3 Financial Summary. Net sales declined 3.2% year-over-year to JPY 232,698 million while operating income rose 38.6% to JPY 13,442 million. Full-year earnings forecast also revised.","jir_og_title":"Kyoei Steel FY2026 Q3 Earnings Flash Report","jir_og_description":"Net sales decreased by 3.2% year-over-year while operating income increased by 38.6%. 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