{"id":24269,"date":"2026-02-05T13:20:43","date_gmt":"2026-02-05T04:20:43","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4114-20260205-01_wp_financial_summary\/"},"modified":"2026-02-05T13:20:43","modified_gmt":"2026-02-05T04:20:43","slug":"4114-20260205-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4114\/ir\/4114-20260205-01_wp_financial_summary\/","title":{"rendered":"Financial Summary for the Third Quarter of Fiscal Year Ending March 2026 [IFRS] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending March 2026, consolidated revenue was JPY 299,332 million (3.0% decrease YoY), operating income was JPY 15,184 million (0.1% decrease YoY), and net income attributable to owners of parent for the quarter was JPY 14,372 million (2.5% increase 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\u2605","jir_publication_date":"2026-02-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/4114-20260205-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, consolidated revenue was JPY 299,332 million (3.0% decrease YoY), operating income was JPY 15,184 million (0.1% decrease YoY), and net income attributable to owners of parent for the quarter was JPY 14,372 million (2.5% increase YoY).","jir_summary":"### Overview of Business Performance\nFor the consolidated cumulative third quarter period of the fiscal year ending March 2026, revenue was JPY 299,332 million (3.0% decrease YoY), and operating income was JPY 15,184 million (0.1% decrease YoY). Profit before tax was JPY 19,091 million (0.4% decrease YoY), while net income attributable to owners of parent for the quarter was JPY 14,372 million (2.5% increase YoY), showing solid performance. Comprehensive income for the quarter increased substantially to JPY 28,790 million (51.5% increase YoY), contributed by foreign exchange effects and appreciation in the fair value of financial assets. Basic quarterly earnings per share were JPY 95.82, exceeding the previous year's corresponding period.\n\n### Financial Position and Cash Flow Status\nTotal assets increased by JPY 21,051 million from the end of the previous consolidated fiscal year, reaching JPY 564,710 million. Current assets slightly decreased due to a decline in cash and cash equivalents, while non-current assets increased due to capital investments and goodwill generated from subsidiary acquisitions. Total liabilities increased by JPY 16,370 million to JPY 167,496 million, primarily due to an increase in long-term borrowings. The equity ratio attributable to owners of parent decreased from 70.5% to 68.7%. Cash flows from operating activities resulted in an inflow of JPY 40,347 million, investing activities resulted in an outflow of JPY 30,852 million, and financing activities resulted in an outflow of JPY 14,781 million, leading to a net decrease of JPY 3,853 million in cash and cash equivalents, which totaled JPY 50,712 million at the end of the period.","jir_financial_highlights":"Revenue: JPY 299,332 million (3.0% decrease YoY)\nOperating Income: JPY 15,184 million (0.1% decrease YoY)\nProfit Before Tax: JPY 19,091 million (0.4% decrease YoY)\nQuarterly Profit Attributable to Owners of Parent: JPY 14,372 million (2.5% increase YoY)\nComprehensive Income for the Quarter: JPY 28,790 million (51.5% increase YoY)\nBasic Quarterly Earnings per Share: JPY 95.82 (Increased YoY)\nTotal Assets: JPY 564,710 million (Increase from the end of previous consolidated fiscal year)\nTotal Equity: JPY 397,214 million (Increase from the end of previous consolidated fiscal year)\nEquity Attributable to Owners of Parent: JPY 387,725 million (Increase from the end of previous consolidated fiscal year)\nEquity Ratio Attributable to Owners of Parent: 68.7% (Decreased by 1.8 points from 70.5% at the end of previous consolidated fiscal year)\nNumber of Issued Shares (Including Treasury Stock): 150,000,000 shares (Decreased YoY)\nNumber of Treasury Shares at Fiscal Year-End: 2,242,554 shares (Decreased YoY)\nAnnual Dividend Forecast (Fiscal Year Ending March 2026): Total JPY 150.00 (Interim JPY 50.00, Year-end JPY 100.00) (Dividend increase from previous fiscal year (previous JPY 114.00 \u2192 current JPY 150.00))","jir_category":"","jir_hashtags":"#NipponCatalystCoLtd, #FinancialSummary, #financial_summary, #JapaneseStocks","jir_key_figures":"Revenue: JPY 299,332 million (3.0% decrease YoY)\nOperating Income: JPY 15,184 million (0.1% decrease YoY)\nQuarterly Profit Attributable to Owners of Parent: JPY 14,372 million (2.5% increase YoY)","jir_meta_title":"Nippon Catalyst Co., Ltd. Fiscal Year Ending March 2026 Third Quarter Financial Results: Revenue JPY 299.3 Billion, Profit Stable","jir_meta_description":"Nippon Catalyst Co., Ltd. 2026 Fiscal Year Third Quarter Financial Summary. Reporting revenue of JPY 299,332 million (3.0% decrease YoY), operating income of JPY 15,184 million (0.1% decrease YoY), and net income attributable to owners of parent of JPY 14,372 million (2.5% increase YoY).","jir_og_title":"Nippon Catalyst Co., Ltd. Announces Financial Summary for the Third Quarter of Fiscal Year Ending March 2026","jir_og_description":"Revenue of JPY 299,332 million, operating income of JPY 15,184 million, and net income attributable to owners of parent of JPY 14,372 million. 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