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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":"3034","jir_company_name":"QUAL Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/3034-20260205-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were JPY 216,025 million (9.0% Year-over-Year increase), operating income was JPY 9,415 million (14.7% Year-over-Year decrease), and net income attributable to owners of parent for the quarter was JPY 4,671 million (32.6% Year-over-Year increase).","jir_summary":"### Business Overview\nFor the cumulative third quarter period of the fiscal year ending March 2026 (April 1, 2025 to December 31, 2025), net sales amounted to JPY 216,025 million (9.0% Year-over-Year increase), operating income was JPY 9,415 million (14.7% Year-over-Year decrease), ordinary income was JPY 9,487 million (16.5% Year-over-Year decrease), and net income attributable to owners of parent for the quarter was JPY 4,671 million (32.6% Year-over-Year increase). EBITDA was JPY 16,593 million (2.2% Year-over-Year decrease). Net sales reached a record high; however, operating income declined due to revisions to dispensing fees and increased personnel expenses.\n\n### Segment Performance\nThe Pharmacy Business recorded net sales of JPY 132,418 million (2.8% Year-over-Year increase) and operating income of JPY 6,866 million (2.3% Year-over-Year decrease). The BPO Business expanded with net sales of JPY 10,536 million (4.8% Year-over-Year increase) and operating income of JPY 1,346 million (9.9% Year-over-Year increase). The Pharmaceutical Business posted net sales of JPY 73,069 million (23.1% Year-over-Year increase) but operating income decreased to JPY 4,024 million (26.0% Year-over-Year decrease), with sales growth offset by profit decline.\n\n### Financial Position Overview\nAs of the end of the third quarter of the fiscal year ending March 2026, total assets declined to JPY 156,617 million compared to the previous fiscal year-end, and net assets decreased to JPY 56,655 million. The equity ratio stood at 34.9%, a slight decrease from 35.8% in the same period of the previous year.\n\n### Dividend Status and Earnings Forecast\nThe annual dividend for the fiscal year ending March 2026 is forecasted at JPY 46.00 (interim dividend of JPY 23.00 and year-end dividend of JPY 23.00), unchanged from the most recent dividend forecast. Full-year earnings guidance anticipates net sales of JPY 280,000 million (6.1% Year-over-Year increase), operating income of JPY 15,500 million (15.1% Year-over-Year increase), and net income attributable to owners of parent of JPY 7,000 million (35.5% Year-over-Year increase).","jir_financial_highlights":"Net Sales: JPY 216,025 million (9.0% Year-over-Year increase)\nOperating Income: JPY 9,415 million (14.7% Year-over-Year decrease)\nOrdinary Income: JPY 9,487 million (16.5% Year-over-Year decrease)\nNet Income Attributable to Owners of Parent for the Quarter: JPY 4,671 million (32.6% Year-over-Year increase)\nEBITDA: JPY 16,593 million (2.2% Year-over-Year decrease)\nEquity Ratio: 34.9% (Year-over-Year decrease (35.8% \u2192 34.9%))\nAnnual Dividend (Forecast for Fiscal Year Ending March 2026): JPY 46.00 (Interim: JPY 23.00, Year-end: JPY 23.00) (No revision from the latest announced dividend forecast)\nFull-year Earnings Guidance Net Sales: JPY 280,000 million (6.1% Year-over-Year increase)\nFull-year Earnings Guidance Operating Income: JPY 15,500 million (15.1% Year-over-Year increase)\nFull-year Earnings Guidance Net Income Attributable to Owners of Parent: JPY 7,000 million (35.5% Year-over-Year increase)","jir_category":"","jir_hashtags":"#QUALHoldings, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 216,025 million (9.0% Year-over-Year increase)\nOperating Income: JPY 9,415 million (14.7% Year-over-Year decrease)\nNet Income Attributable to Owners of Parent for the Quarter: JPY 4,671 million (32.6% Year-over-Year increase)","jir_meta_title":"QUAL Holdings Q3 FY2026 Financial Summary: Net Sales Up 9.0%, Net Income Up 32.6%","jir_meta_description":"QUAL Holdings Q3 FY2026 Financial Summary. Net sales reached JPY 216,025 million (9.0% YoY increase), operating income was JPY 9,415 million (14.7% decrease), and net income attributable to owners of parent was JPY 4,671 million (32.6% increase). Dividend forecast remains at JPY 46 annually.","jir_og_title":"QUAL Holdings Announces Q3 FY2026 Financial Results","jir_og_description":"Net sales increased 9.0%, net income increased 32.6%. Summary of the Q3 FY2026 financial results report released.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":16824,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-24628","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n