For the third quarter of the fiscal year ending March 2026, net sales were 55,013 million yen (0.0% year-over-year), operating income was 442 million yen (41.6% year-over-year decrease), and net income attributable to owners of parent for the quarter was 360 million yen (49.2% year-over-year 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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\/7421-20260210-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were 55,013 million yen (0.0% year-over-year), operating income was 442 million yen (41.6% year-over-year decrease), and net income attributable to owners of parent for the quarter was 360 million yen (49.2% year-over-year decrease).","jir_summary":"### Overview of Performance\nNet sales for the cumulative third quarter period of the fiscal year ending March 2026 were 55,013 million yen, essentially flat compared to the previous year. However, operating income declined significantly by 41.6% to 442 million yen, ordinary income decreased by 37.6% to 493 million yen, and net income attributable to owners of parent for the quarter fell 49.2% to 360 million yen. Rising raw material costs and increased labor expenses pressured earnings, and the gross profit margin fell by 0.3 percentage points compared to the same period last year.\n\n### Segment Performance and Business Strategy\nThe conveyor belt sushi business reported net sales of 44,483 million yen (0.8% year-over-year decrease) and segment income of 425 million yen (45.5% year-over-year decrease). Efforts to enhance existing stores, renovate locations, and review pricing are underway to improve customer satisfaction. The delicatessen business achieved net sales of 10,529 million yen (3.5% year-over-year increase) and a segment loss of 30 million yen (improved from a 70 million yen loss in the previous year). Growth investments include new store openings and the utilization of DX and AI technologies, with a focus also on sustainability and expanding related businesses.\n\n### Financial Position and Outlook\nTotal assets increased to 31,869 million yen and net assets rose to 10,999 million yen compared to the end of the previous period. Although liabilities have also increased, the equity ratio remains stable at 34.4%. Dividends are undecided, and the full-year earnings forecast remains unchanged. Litigation risks exist, but at this time, any impact on financial results cannot be reasonably estimated.","jir_financial_highlights":"Net Sales: 55,013 million yen (0.0% year-over-year decrease)\nOperating Income: 442 million yen (41.6% year-over-year decrease)\nOrdinary Income: 493 million yen (37.6% year-over-year decrease)\nNet Income Attributable to Owners of Parent: 360 million yen (49.2% year-over-year decrease)\nTotal Assets: 31,869 million yen (Increase of 796 million yen compared to the previous consolidated fiscal year-end)\nNet Assets: 10,999 million yen (Increase of 109 million yen compared to the previous consolidated fiscal year-end)\nEquity Ratio: 34.4% (0.5 percentage points decrease year-over-year)\nNumber of Issued Shares (Including Treasury Stock): 49,414,578 shares (Same as the previous fiscal year-end)\nTreasury Stock at Period-End: 62,202 shares (Decrease year-over-year (65,702 shares \u2192 62,202 shares))","jir_category":"","jir_hashtags":"#KappaCreateCoLtd, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 55,013 million yen (0.0% year-over-year decrease)\nOperating Income: 442 million yen (41.6% year-over-year decrease)\nNet Income Attributable to Owners of Parent for the Quarter: 360 million yen (49.2% year-over-year decrease)","jir_meta_title":"Kappa Create Co., Ltd. Fiscal 2026 Third Quarter Financial Summary Net Sales 55 Billion Yen, Operating Income Down 41.6%","jir_meta_description":"Kappa Create Co., Ltd. fiscal 2026 third quarter financial summary. Net sales were 55,013 million yen, flat year-over-year, operating income decreased 41.6% to 442 million yen, and net income declined 49.2% to 360 million yen. Focus on growth investments and sustainability.","jir_og_title":"Kappa Create Fiscal 2026 Q3 Earnings Report Net Sales 55 Billion Yen, Profit Decline","jir_og_description":"Released fiscal 2026 third quarter financial summary. Net sales remained stable year-over-year while profits declined. 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