{"id":28906,"date":"2026-02-13T13:24:16","date_gmt":"2026-02-13T04:24:16","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3880-20260213-01_wp_financial_summary\/"},"modified":"2026-02-13T13:24:16","modified_gmt":"2026-02-13T04:24:16","slug":"3880-20260213-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3880\/ir\/3880-20260213-01_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 \u00a5493,063 million (down 1.8% YoY), operating income was \u00a518,092 million (up 165.4% YoY), and net income attributable to owners of parent significantly increased to \u00a58,820 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":"3880","jir_company_name":"Daio Paper Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/3880-20260213-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were \u00a5493,063 million (down 1.8% YoY), operating income was \u00a518,092 million (up 165.4% YoY), and net income attributable to owners of parent significantly increased to \u00a58,820 million.","jir_summary":"### Overview of Performance\nFor the consolidated results of the third quarter of the fiscal year ending March 2026, net sales were \u00a5493,063 million (down 1.8% YoY), while operating income increased significantly to \u00a518,092 million (up 165.4% YoY) and ordinary income to \u00a516,026 million (up 273.6% YoY). Net income attributable to owners of parent for the quarter was \u00a58,820 million, reversing from a loss of \u00a56,281 million in the same period last year. The primary drivers of increased profits included fixed cost reductions, increased sales of value-added products, the impact of price revisions taking hold, and recording of special gains. By segment, although net sales decreased in the Paper and Paperboard business, profits increased, and the Home & Personal Care business maintained steady sales while significantly improving profitability.\n\n### Financial Position and Outlook\nTotal assets stood at \u00a5865,951 million, a decrease from the previous fiscal year-end, while net assets increased to \u00a5254,022 million, improving the equity ratio to 27.6%. The number of issued shares remained unchanged, with a slight decrease in treasury shares. There is no revision to the full-year earnings forecast for the fiscal year ending March 2026, and management reform is advancing steadily under the Fifth Medium-Term Business Plan based on a stable management foundation. Additionally, some subsequent events such as subsidy approvals have occurred, but their impact on future performance is expected to be minimal.","jir_financial_highlights":"Net Sales: \u00a5493,063 million (Down 1.8% YoY)\nOperating Income: \u00a518,092 million (Up 165.4% YoY)\nOrdinary Income: \u00a516,026 million (Up 273.6% YoY)\nNet Income Attributable to Owners of Parent for the Quarter: \u00a58,820 million (Significant turnaround from a loss of \u00a56,281 million in the same period last year)\nTotal Assets: \u00a5865,951 million (Decreased \u00a520,114 million from previous consolidated fiscal year-end)\nNet Assets: \u00a5254,022 million (Increased \u00a54,309 million from previous consolidated fiscal year-end)\nEquity Ratio: 27.6% (Up 0.9 points from previous consolidated fiscal year-end)\nNumber of Issued Shares (including Treasury Shares): 169,012,926 shares (No change from previous fiscal year-end)\nNumber of Treasury Shares at Period End: 2,566,807 shares (Decreased from 2,596,936 shares at previous fiscal year-end)","jir_category":"","jir_hashtags":"#DaioPaperCorporation, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: \u00a5493,063 million (down 1.8% YoY)\nOperating Income: \u00a518,092 million (up 165.4% YoY)\nNet Income Attributable to Owners of Parent for the Quarter: \u00a58,820 million (previous period loss of \u00a56,281 million)","jir_meta_title":"Daio Paper Corporation Q3 Financial Summary for FY2026\uff5cOperating Income Up 165.4%, Net Income Substantially Increased","jir_meta_description":"Daio Paper Corporation's Q3 financial summary for the fiscal year ending March 2026. Net sales were \u00a5493,063 million (down 1.8% YoY), operating income was \u00a518,092 million (up 165.4% YoY), and net income attributable to owners of parent significantly increased to \u00a58,820 million.","jir_og_title":"Daio Paper Corporation Q3 FY2026 Financial Summary\uff5cOperating Income Up 165.4%","jir_og_description":"Daio Paper Corporation's Q3 financial summary for the fiscal year ending March 2026. Despite a decline in net sales, both operating income and net income increased significantly, strengthening the management base.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales Trend (in millions of yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY2025\\\",\\\"Q3 FY2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[502290,493063],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (in millions of yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY2025\\\",\\\"Q3 FY2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[6816,18092],\\\"backgroundColor\\\":\\\"#f28e2b\\\"}]},\\\"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 Trend (in millions of yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY2025\\\",\\\"Q3 FY2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[-6281,8820],\\\"backgroundColor\\\":\\\"#e15759\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"segment_profit_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Profit Comparison (in millions of yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Paper & Paperboard\\\",\\\"Home & Personal Care\\\",\\\"Others\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Q3 FY2025\\\",\\\"data\\\":[10285,6433,1317],\\\"backgroundColor\\\":\\\"#76b7b2\\\"},{\\\"label\\\":\\\"Q3 FY2026\\\",\\\"data\\\":[10285,6433,1317],\\\"backgroundColor\\\":\\\"#59a14f\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"self_equity_ratio_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Equity Ratio Trend (%)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Year-End\\\",\\\"Q3 FY2026 End\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Equity Ratio\\\",\\\"data\\\":[26.7,27.6],\\\"borderColor\\\":\\\"#edc949\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}]","ir_related_company":9192,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-28906","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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