For the third quarter of the fiscal year ending March 2026, net sales amounted to JPY 353,995 million (9.7% YoY increase), operating income was JPY 31,240 million (104.3% YoY increase), and net income attributable to owners of parent for the quarter was JPY 24,626 million (168.1% YoY increase). The full-year earnings guidance was also revised upward, with net sales projected at JPY 475,000 million (3.3% increase from previous forecast) and operating income at JPY 36,000 million (16.1% increase from previous forecast).<\/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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","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":"","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":""}},"ast-content-background-meta":{"desktop":{"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":""},"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":"7242","jir_company_name":"Kayaba Industry Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2605","jir_publication_date":"2026-02-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/7242-20260212-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales amounted to JPY 353,995 million (9.7% YoY increase), operating income was JPY 31,240 million (104.3% YoY increase), and net income attributable to owners of parent for the quarter was JPY 24,626 million (168.1% YoY increase). The full-year earnings guidance was also revised upward, with net sales projected at JPY 475,000 million (3.3% increase from previous forecast) and operating income at JPY 36,000 million (16.1% increase from previous forecast).","jir_summary":"### Performance Overview\nFor the cumulative consolidated third quarter period of the fiscal year ending March 2026 (April 1, 2025 to December 31, 2025), net sales were JPY 353,995 million (9.7% YoY increase), operating income was JPY 31,240 million (104.3% YoY increase), and net income attributable to owners of parent for the quarter was JPY 24,626 million (168.1% YoY increase). The main factors were steady sales of hydraulic equipment for construction machinery and automotive-related products, along with recognition of a negative goodwill gain from the full acquisition of Chita Steel Co., Ltd. By segment, net sales were JPY 252.6 billion for the AC business (12.0% YoY increase), JPY 91.8 billion for the HC business (6.7% YoY increase), and JPY 4.7 billion for the aircraft equipment business (108.4% YoY increase). On the other hand, sales in the special vehicle business declined due to withdrawal from the Indian market.\n\n### Future Outlook and Capital Policy\nThe consolidated full-year earnings forecast for the fiscal year ending March 2026 was revised to net sales of JPY 475,000 million (3.3% increase from previous forecast), operating income of JPY 36,000 million (16.1% increase), and net income attributable to owners of parent of JPY 27,500 million (10.0% increase). This assumes exchange rates of 143 JPY\/USD and 165 JPY\/EUR. Furthermore, at the board meeting held on February 12, 2026, a resolution was passed to conduct a share buyback via tender offer, responding to Toyota Motor Corporation's intention to sell shares, with plans to acquire up to 3,240,100 shares at a maximum total price of JPY 13,410,773,900. This strategy aims to improve capital efficiency and strengthen shareholder returns.","jir_financial_highlights":"Net Sales: JPY 353,995 million (9.7% YoY increase)\nOperating Income: JPY 31,240 million (104.3% YoY increase)\nNet Income Attributable to Owners of Parent for the Quarter: JPY 24,626 million (168.1% YoY increase)\nFull-Year Net Sales Guidance: JPY 475,000 million (3.3% increase from previous forecast)\nFull-Year Operating Income Guidance: JPY 36,000 million (16.1% increase from previous forecast)\nShares Outstanding (Common Stock): 50,468,662 shares (Unknown)\nTreasury Stock: 7,298,997 shares (Increase compared to the same period last year)\nBasic Quarterly Earnings Per Share: JPY 533.34 (Increase from JPY 169.46 in the same period last year)\nAnnual Dividend Forecast: JPY 150.00 (No change from previous fiscal year)","jir_category":"","jir_hashtags":"#KayabaIndustry, #ThirdQuarterFinancialResults, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 353,995 million (9.7% YoY increase)\nOperating Income: JPY 31,240 million (104.3% YoY increase)\nNet Income Attributable to Owners of Parent for the Quarter: JPY 24,626 million (168.1% YoY increase)","jir_meta_title":"Kayaba Industry Co., Ltd. Third Quarter Financial Results for Fiscal Year Ending March 2026: Net Sales Up 9.7%, Operating Income Up 104.3%","jir_meta_description":"Third quarter financial summary of Kayaba Industry Co., Ltd. for the fiscal year ending March 2026: Net sales reached JPY 353,995 million (9.7% YoY growth), operating income JPY 31,240 million (104.3% YoY growth), and net income attributable to owners of parent JPY 24,626 million (168.1% YoY growth). Full-year earnings guidance also revised upward.","jir_og_title":"Kayaba Industry Co., Ltd. Announces Third Quarter Financial Summary for Fiscal Year Ending March 2026","jir_og_description":"Net sales of JPY 353,995 million and operating income of JPY 31,240 million in the third quarter of fiscal year ending March 2026, showing significant profit growth. Full-year forecast revised upward accordingly.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend (Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q1 FY2025\\\",\\\"Q2 FY2025\\\",\\\"Q3 FY2025\\\",\\\"Q1 FY2026\\\",\\\"Q2 FY2026\\\",\\\"Q3 FY2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[108746,104711,109372,113945,116862,123188],\\\"borderColor\\\":\\\"#3e95cd\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend (Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q1 FY2025\\\",\\\"Q2 FY2025\\\",\\\"Q3 FY2025\\\",\\\"Q1 FY2026\\\",\\\"Q2 FY2026\\\",\\\"Q3 FY2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[4419,4322,4386,6073,5883,9117],\\\"borderColor\\\":\\\"#8e5ea2\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Net Sales (Cumulative Q3 FY2026, Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"AC Business\\\",\\\"HC Business\\\",\\\"Aircraft Equipment Business\\\",\\\"Special Vehicles Business & Others\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[252624,91767,4660,4945],\\\"backgroundColor\\\":[\\\"#3e95cd\\\",\\\"#8e5ea2\\\",\\\"#3cba9f\\\",\\\"#e8c3b9\\\"]}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":false}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Operating Income (Cumulative Q3 FY2026, Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"AC Business\\\",\\\"HC Business\\\",\\\"Aircraft Equipment Business\\\",\\\"Special Vehicles Business & Others\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[17100,2600,600,800],\\\"backgroundColor\\\":[\\\"#3e95cd\\\",\\\"#8e5ea2\\\",\\\"#3cba9f\\\",\\\"#e8c3b9\\\"]}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":false}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Full-Year Earnings Guidance Comparison (Million JPY)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Net Sales\\\",\\\"Segment Income\\\",\\\"Operating Income\\\",\\\"Income Before Taxes\\\",\\\"Net Income\\\",\\\"Net Income Attributable to Owners of Parent\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Previous Forecast\\\",\\\"data\\\":[460000,23000,31000,29500,26000,25000],\\\"backgroundColor\\\":\\\"#3e95cd\\\"},{\\\"label\\\":\\\"Revised Forecast\\\",\\\"data\\\":[475000,27500,36000,36000,29000,27500],\\\"backgroundColor\\\":\\\"#8e5ea2\\\"}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":8870,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-28557","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n