{"id":24656,"date":"2026-02-05T17:16:29","date_gmt":"2026-02-05T08:16:29","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5449-20260205-01_wp_financial_summary\/"},"modified":"2026-02-05T17:16:29","modified_gmt":"2026-02-05T08:16:29","slug":"5449-20260205-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5449\/ir\/5449-20260205-01_wp_financial_summary\/","title":{"rendered":"Financial Summary for the Third Quarter of the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending March 2026, net sales were \u00a571,905 million, down 18.4% year-over-year (YoY), operating loss was \u00a5250 million, and net loss attributable to owners of the parent was \u00a521,165 million.<\/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 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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":"5449","jir_company_name":"Osaka Steel 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\/5449-20260205-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were \u00a571,905 million, down 18.4% year-over-year (YoY), operating loss was \u00a5250 million, and net loss attributable to owners of the parent was \u00a521,165 million.","jir_summary":"### Overview of Business Performance\nDuring the nine months ended December 2025 of the fiscal year ending March 2026, downward pressure continued due to domestic inflation and stagnation in industrial production, along with the impact of U.S. tariff policies. Construction demand was sluggish, prices for materials and equipment soared, and delays in construction schedules due to labor shortages compounded costs. The domestic business prioritized securing appropriate margins and promoted cost improvement measures, but reduced shipment volumes and rising scrap prices worsened profitability. The Indonesian business saw a sharp decline in steel demand following government infrastructure budget cuts, leading to decreased sales volume and intensified competition, which deteriorated earnings. As a result, net sales amounted to \u00a571,905 million (down 18.4% YoY), operating loss was \u00a5250 million, and net loss attributable to owners of the parent for the quarter was \u00a521,165 million.\n\n### Dividends and Future Outlook\nRegarding dividends, while the basic policy is to provide appropriate returns to shareholders based on performance, funds for medium- to long-term growth and strategic investments will be secured. A consolidated payout ratio target of 30% is set, and the year-end dividend per share for the fiscal year ending March 2026 is planned to be zero, considering the earnings forecast (previous year: \u00a519). The full-year earnings forecast for fiscal 2026 projects net sales of \u00a598.0 billion, ordinary income of \u00a50, and a net loss attributable to owners of the parent of \u00a5800 million. The company has decided to withdraw from the Indonesian business; however, losses associated with the withdrawal have not yet been determined and are not reflected in the earnings forecast.","jir_financial_highlights":"Net Sales: \u00a571,905 million (Down 18.4% YoY)\nOperating Income: Loss of \u00a5250 million (Down 34.4% YoY)\nOrdinary Income: Loss of \u00a5365 million (Down 25.4% YoY)\nNet Income Attributable to Owners of Parent (Quarterly): Loss of \u00a521,165 million (Down 14.7% YoY)\nShares Outstanding (End of Period): 42,279,982 shares (No change YoY)\nTreasury Shares (End of Period): 12,361,158 shares (Increased YoY (from 3,360,855 shares to 12,361,158 shares))\nAnnual Dividend (Forecast): \u00a50 (No dividend YoY (previously \u00a534))\nFull-Year Earnings Forecast for Fiscal Year Ending March 2026 - Net Sales: \u00a598,000 million (Down 15.8% YoY)\nFull-Year Earnings Forecast for Fiscal Year Ending March 2026 - Operating Income: \u00a50 (Down 100.0% YoY)\nFull-Year Earnings Forecast for Fiscal Year Ending March 2026 - Net Income Attributable to Owners of Parent: Loss of \u00a5800 million (YoY change unknown)","jir_category":"","jir_hashtags":"#OsakaSteelCoLtd, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: \u00a571,905 million (Down 18.4% YoY)\nOperating Income: Loss of \u00a5250 million (Down 34.4% YoY)\nNet Income Attributable to Owners of Parent (Quarterly): Loss of \u00a521,165 million (Down 14.7% YoY)","jir_meta_title":"Osaka Steel Co., Ltd. Q3 Financial Results FY March 2026 - Net Sales \u00a571.9 Billion, Net Loss \u00a521.1 Billion","jir_meta_description":"Financial summary for Osaka Steel Co., Ltd. for the third quarter of fiscal year ending March 2026. Net sales at \u00a571,905 million (down 18.4% YoY), operating loss of \u00a5250 million, and net loss attributable to owners of the parent of \u00a521,165 million. Dividend forecast is zero.","jir_og_title":"Osaka Steel Q3 FY2026 Financial Results - Net Loss Recorded Due to Sales Decline","jir_og_description":"Osaka Steel Co., Ltd.'s third-quarter financial summary for fiscal year ending March 2026 reports a sales decline and worsening earnings leading to a net loss. Dividend forecast is zero.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 2025\\\",\\\"Q3 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[88143,71905],\\\"backgroundColor\\\":\\\"#007bff\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 2025\\\",\\\"Q3 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[3361,-250],\\\"backgroundColor\\\":[\\\"#28a745\\\",\\\"#dc3545\\\"]}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"ordinary_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Ordinary Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 2025\\\",\\\"Q3 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Ordinary Income\\\",\\\"data\\\":[3588,-365],\\\"backgroundColor\\\":[\\\"#28a745\\\",\\\"#dc3545\\\"]}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent (Quarterly) Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 2025\\\",\\\"Q3 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[2181,-21165],\\\"backgroundColor\\\":[\\\"#28a745\\\",\\\"#dc3545\\\"]}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"dividend_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Annual Dividend Trend (Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY 2025\\\",\\\"FY 2026 (Forecast)\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Annual Dividend\\\",\\\"data\\\":[34,0],\\\"backgroundColor\\\":[\\\"#007bff\\\",\\\"#6c757d\\\"]}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":9452,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-24656","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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