For the third quarter of the fiscal year ending March 2026, net sales were JPY 164.346 billion (down 1.1% YoY), operating income was JPY 8.534 billion (up 29.0% YoY), ordinary income was JPY 9.340 billion (up 36.4% YoY), and quarterly net income attributable to owners of parent was JPY 6.25 billion (down 6.4% 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/5232-20260210-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were JPY 164.346 billion (down 1.1% YoY), operating income was JPY 8.534 billion (up 29.0% YoY), ordinary income was JPY 9.340 billion (up 36.4% YoY), and quarterly net income attributable to owners of parent was JPY 6.25 billion (down 6.4% YoY).","jir_summary":"### Performance Overview\nFor the consolidated results of the third quarter of the fiscal year ending March 2026, net sales decreased 1.1% year-on-year to JPY 164.346 billion. However, operating income increased 29.0% to JPY 8.534 billion and ordinary income increased 36.4% to JPY 9.340 billion, resulting in higher profits. Quarterly net income attributable to owners of the parent decreased 6.4% to JPY 6.25 billion. In the cement business, domestic sales volume decline led to lower net sales but operating income rose significantly due to price revisions. Mining products and building materials posted decreases in both sales and profits, while optoelectronics and new materials achieved increased sales and profits.\n\n### Financial Position and Dividend Status\nTotal assets stood at JPY 362.418 billion, an increase of JPY 9.388 billion compared to the previous consolidated fiscal year-end. Liabilities rose by JPY 9.864 billion to JPY 169.234 billion. Net assets decreased by JPY 0.475 billion to JPY 193.184 billion. The dividend is planned at 120 yen annually, with no revision from the previous forecast. Outstanding shares totaled 32,068,117 shares, down from the previous year-end.\n\n### Full-Year Earnings Forecast\nThe full-year consolidated earnings forecast for the fiscal year ending March 2026 is net sales of JPY 225.2 billion (up 2.6% YoY), operating income of JPY 14.0 billion (up 49.7% YoY), ordinary income of JPY 13.6 billion (up 45.2% YoY), and net income attributable to owners of parent of JPY 10.0 billion (up 11.0% YoY). Earnings per share are projected at 311.73 yen.","jir_financial_highlights":"Net Sales: 164,346 million JPY (Down 1.1% YoY)\nOperating Income: 8,534 million JPY (Up 29.0% YoY)\nOrdinary Income: 9,340 million JPY (Up 36.4% YoY)\nQuarterly Net Income Attributable to Owners of Parent: 6,250 million JPY (Down 6.4% YoY)\nAnnual Dividend (Forecast): 120 yen (No change)\nFull Year Net Sales Forecast: 225,200 million JPY (Up 2.6% YoY)\nFull Year Operating Income Forecast: 14,000 million JPY (Up 49.7% YoY)\nFull Year Ordinary Income Forecast: 13,600 million JPY (Up 45.2% YoY)\nFull Year Net Income Attributable to Owners of Parent Forecast: 10,000 million JPY (Up 11.0% YoY)","jir_category":"","jir_hashtags":"#SumitomoOsakaCement, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 164,346 million (Down 1.1% YoY)\nOperating Income: JPY 8,534 million (Up 29.0% YoY)\nQuarterly Net Income Attributable to Owners of Parent: JPY 6,250 million (Down 6.4% YoY)","jir_meta_title":"Sumitomo Osaka Cement FY2026 Q3 Financial Summary: Net Sales JPY 164.3 Billion, Operating Income Up 29%","jir_meta_description":"Sumitomo Osaka Cement FY2026 Q3 financial summary report. Net sales of JPY 164,346 million (down 1.1% YoY), operating income of JPY 8,534 million (up 29.0%), with an increase expected in full-year earnings forecast.","jir_og_title":"Sumitomo Osaka Cement FY2026 Q3 Financial Results Announcement","jir_og_description":"Announced fiscal year ending March 2026 third quarter results: net sales of JPY 164.346 billion and operating income of JPY 8.534 billion with increased profits.","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 JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[166167,164346],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[6614,8534],\\\"backgroundColor\\\":\\\"#f28e2b\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"ordinary_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Ordinary Income Trend (Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Ordinary Income\\\",\\\"data\\\":[6848,9340],\\\"backgroundColor\\\":\\\"#e15759\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Quarterly Net Income Attributable to Owners of Parent Trend (Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Q3\\\",\\\"FY2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Quarterly Net Income\\\",\\\"data\\\":[6675,6250],\\\"backgroundColor\\\":\\\"#76b7b2\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_profit_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment-wise Operating Income Comparison (Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Cement\\\",\\\"Mining Products\\\",\\\"Building Materials\\\",\\\"Optoelectronics\\\",\\\"New Materials\\\",\\\"Others\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"FY2025 Q3\\\",\\\"data\\\":[451,2504,1160,-306,1650,1115],\\\"backgroundColor\\\":\\\"#59a14f\\\"},{\\\"label\\\":\\\"FY2026 Q3\\\",\\\"data\\\":[2735,2221,836,-73,1760,1030],\\\"backgroundColor\\\":\\\"#edc948\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":9402,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-26519","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n