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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/6849-20260205-02.pdf","jir_short_summary":"For the cumulative third quarter of FY2026, net sales were 164.013 billion yen (up 3.5% YoY), operating income was 9.134 billion yen (down 16.5% YoY), and quarterly net income attributable to owners of the parent was 6.408 billion yen (down 21.2% YoY).","jir_summary":"### Overview of Performance\nFor the cumulative third quarter of FY2026, net sales increased 3.5% YoY to 164.013 billion yen. Domestic net sales decreased 0.9% due to cautious capital investment mainly by public hospitals, while overseas net sales showed strong performance in North America, Europe, and Asia, increasing 11.3%. Operating income declined 16.5% to 9.134 billion yen, impacted by increased selling, general and administrative expenses due to wage rises and R&D investments. Net income decreased 21.2% due to a special loss of 2.4 billion yen related to early retirement benefits.\n\n### Full-Year Outlook and Future Initiatives\nThe full-year net sales forecast has been revised downward by 5 billion yen to 235 billion yen. Domestically, focus will be on consumables, service businesses, and IT system negotiations to secure sales at the same level as the previous year in Q4. Overseas sales forecast in yen terms remains unchanged from the previous forecast but is expected to fall short in real terms in North America and Asia. Operating income forecast is revised downward by 4 billion yen to 20 billion yen, reflecting a decline in gross profit margin and sales. In Q4, efforts will focus on sales of in-house products to maintain a gross profit margin in the 52% range and control SG&A expenses.","jir_financial_highlights":"Net Sales: 164.013 billion yen (Up 3.5% YoY)\nDomestic Net Sales: 100.192 billion yen (Down 0.9% YoY)\nOverseas Net Sales: 63.82 billion yen (Up 11.3% YoY)\nOperating Income: 9.134 billion yen (Down 16.5% YoY)\nOrdinary Income: 11.882 billion yen (Down 12.0% YoY)\nQuarterly Net Income Attributable to Owners of Parent: 6.408 billion yen (Down 21.2% YoY)","jir_category":"","jir_hashtags":"#NihonKohden, #FinancialResults, #MedicalDevices","jir_key_figures":"Net Sales: 164.013 billion yen (Up 3.5% YoY)\nOperating Income: 9.134 billion yen (Down 16.5% YoY)\nQuarterly Net Income: 6.408 billion yen (Down 21.2% YoY)","jir_meta_title":"Nihon Kohden FY2026 Q3 Financial Results Net Sales Up 3.5% Operating Income Down 16.5%","jir_meta_description":"Presentation materials for Nihon Kohden Corporation's FY2026 Q3 financial results. Net sales increased 3.5% YoY to 164 billion yen, operating income decreased 16.5% to 9.1 billion yen. Overseas sales grew 11.3%. Full-year outlook revised downward to net sales of 235 billion yen and operating income of 20 billion yen.","jir_og_title":"Nihon Kohden FY2026 Q3 Earnings Announcement Sales Increase with Profit Decline","jir_og_description":"In FY2026 Q3 results, net sales rose 3.5% YoY while operating income declined 16.5%. 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