{"id":22203,"date":"2026-01-30T13:57:45","date_gmt":"2026-01-30T04:57:45","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5410-20260130-01_wp_financial_summary\/"},"modified":"2026-01-30T13:57:45","modified_gmt":"2026-01-30T04:57:45","slug":"5410-20260130-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5410\/ir\/5410-20260130-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending March 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of fiscal year ending March 2026, net sales were JPY 142.309 billion, down 7.8% Year-over-Year (YoY); operating income was JPY 7.855 billion, down 15.6% YoY; and net income attributable to owners of parent for the quarter was JPY 6.548 billion, down 17.5% 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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":"5410","jir_company_name":"Dowa Holdings Co., 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\/5410-20260130-01.pdf","jir_short_summary":"For the third quarter of fiscal year ending March 2026, net sales were JPY 142.309 billion, down 7.8% Year-over-Year (YoY); operating income was JPY 7.855 billion, down 15.6% YoY; and net income attributable to owners of parent for the quarter was JPY 6.548 billion, down 17.5% YoY.","jir_summary":"### Overview of Performance\nConsolidated results for the cumulative third quarter period of the fiscal year ending March 2026 showed net sales of JPY 142.309 billion, down 7.8% Year-over-Year, due to decreased sales volume amid weaker demand. Efforts to improve selling prices were offset by increased costs from rising electricity and material prices, resulting in operating income of JPY 7.855 billion, down 15.6% YoY; ordinary income declined 16.5% to JPY 9.116 billion; and net income attributable to owners of parent for the quarter decreased 17.5% to JPY 6.548 billion. By segment, the Steel Business had net sales of JPY 130.578 billion, down JPY 12.716 billion YoY, with ordinary income decreasing by JPY 8.779 billion to profit. The Agricultural Materials Business reported net sales of JPY 8.216 billion, up JPY 446 million YoY, but recorded an ordinary loss of JPY 65 million compared to the previous year.\n\n### Financial Condition and Dividends\nTotal assets increased to JPY 264.607 billion at the end of the period, driven by an increase in notes and accounts receivable and investment securities, compared with the end of the previous consolidated fiscal year. Liabilities also increased, while net assets rose by JPY 5.916 billion due to net income attributable to owners of parent recorded for the quarter and dividend payments, improving the equity ratio from 52.8% to 53.0%. The annual dividend forecast was revised downward from 240 JPY in the previous term to 180 JPY. Earnings guidance for the full fiscal year ending March 2026 anticipates net sales of JPY 195.0 billion (down 5.0% YoY), operating income of JPY 10.5 billion (down 23.6% YoY), and net income attributable to owners of parent of JPY 8.5 billion (down 24.9% YoY).","jir_financial_highlights":"Net Sales: 142,309 million JPY (Down 7.8% YoY)\nOperating Income: 7,855 million JPY (Down 15.6% YoY)\nOrdinary Income: 9,116 million JPY (Down 16.5% YoY)\nNet Income Attributable to Owners of Parent for the Quarter: 6,548 million JPY (Down 17.5% YoY)\nQuarterly Net Income Per Share: 447.76 JPY (Unknown)\nTotal Assets: 264,607 million JPY (Increased from previous fiscal year-end)\nNet Assets: 140,665 million JPY (Increased from previous fiscal year-end)\nEquity Ratio: 53.0% (Up 0.2 points from previous fiscal year-end)\nAnnual Dividend (Forecast): 180 JPY (Reduced from previous fiscal year (240 JPY \u2192 180 JPY))\nFull-Year Earnings Guidance Net Sales: 195,000 million JPY (Down 5.0% YoY)\nFull-Year Earnings Guidance Operating Income: 10,500 million JPY (Down 23.6% YoY)\nFull-Year Earnings Guidance Net Income Attributable to Owners of Parent: 8,500 million JPY (Down 24.9% YoY)","jir_category":"","jir_hashtags":"#DowaHoldings, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 142,309 million JPY (Down 7.8% YoY)\nOperating Income: 7,855 million JPY (Down 15.6% YoY)\nNet Income Attributable to Owners of Parent for the Quarter: 6,548 million JPY (Down 17.5% YoY)","jir_meta_title":"Dowa Holdings Co., Ltd. Fiscal Year Ending March 2026 Q3 Financial Summary Net Sales JPY 142.3 Billion Down 7.8%","jir_meta_description":"Dowa Holdings Co., Ltd. Fiscal Year Ending March 2026 Q3 Financial Summary. Net sales of JPY 142.309 billion (down 7.8% YoY), operating income of JPY 7.855 billion (down 15.6% YoY), net income attributable to owners of parent for the quarter of JPY 6.548 billion (down 17.5% YoY). Dividend forecast at 180 JPY per year.","jir_og_title":"Dowa Holdings Co., Ltd. Fiscal Year 2026 Q3 Financial Report","jir_og_description":"Dowa Holdings Co., Ltd. Fiscal Year Ending March 2026 Q3 financial summary. 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