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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/8281-20260213-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were \u00a5188.803 billion (0.3% YoY increase), operating income was \u00a52.494 billion (58.9% YoY decrease), and net income attributable to owners of parent was \u00a5866 million (77.9% YoY decrease).","jir_summary":"### Overview of Business Performance\nDuring the cumulative consolidated third quarter period of the fiscal year ending March 2026, net sales slightly increased to \u00a5188.803 billion (0.3% YoY increase). However, operating income decreased significantly to \u00a52.494 billion (58.9% YoY decrease), ordinary income was \u00a54.078 billion (41.2% YoY decrease), and net income attributable to owners of parent declined substantially to \u00a5866 million (77.9% YoY decrease). The decline in profits was primarily due to a drop in gross profit margin, recording of product valuation losses, costs related to the closure of low-efficiency stores, and the recording of one-time special losses. Selling, general and administrative expenses increased due to rising personnel expenses and system renewal costs. By segment, winter sports declined 11.4% due to climatic factors, golf decreased 2.0%, and sports apparel declined 1.7%, whereas general competitive sports and shoes increased 4.0%.\n\n### Financial Position and Future Outlook\nAssets increased to \u00a5216.596 billion compared to the end of the previous fiscal year due to an increase in merchandise, while liabilities also rose to \u00a596.117 billion due to increased accounts payable and other factors. Net assets decreased to \u00a5120.478 billion as a result of dividend payments and treasury stock acquisitions. The equity ratio declined to 55.3%. There are no changes to the full-year earnings forecast for the fiscal year ending March 2026, with expected net sales of \u00a5253.534 billion (1.2% YoY increase), operating income of \u00a54.017 billion (42.7% YoY decrease), and net income attributable to owners of parent of \u00a5236 million (75.7% YoY decrease).","jir_financial_highlights":"Net Sales: \u00a5188,803 million (0.3% YoY increase)\nOperating Income: \u00a52,494 million (58.9% YoY decrease)\nOrdinary Income: \u00a54,078 million (41.2% YoY decrease)\nNet Income Attributable to Owners of Parent: \u00a5866 million (77.9% YoY decrease)\nTotal Assets: \u00a5216,596 million (Increase compared to previous consolidated fiscal year-end)\nNet Assets: \u00a5120,478 million (Decrease compared to previous consolidated fiscal year-end)\nEquity Ratio: 55.3% (Decreased from 59.5% at previous consolidated fiscal year-end)\nNumber of Shares Outstanding (Including Treasury Stock): 47,911,023 shares (Same as previous period)\nNumber of Treasury Shares: 6,529,016 shares (Increased compared to previous period)","jir_category":"","jir_hashtags":"#XebioHoldings, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: \u00a5188,803 million (0.3% YoY increase)\nOperating Income: \u00a52,494 million (58.9% YoY decrease)\nNet Income Attributable to Owners of Parent: \u00a5866 million (77.9% YoY decrease)","jir_meta_title":"Xebio Holdings Fiscal 2026 Third Quarter Financial Summary: Net Sales \u00a5188.8 Billion, Operating Income down 58.9%","jir_meta_description":"Xebio Holdings Co., Ltd. releases its financial summary for the third quarter of the fiscal year ending March 2026. Net sales rose 0.3% YoY to \u00a5188.8 billion, operating income fell 58.9% to \u00a52.494 billion, and net income declined 77.9% to \u00a5866 million.","jir_og_title":"Xebio Holdings Fiscal 2026 Third Quarter Financial Results Announcement","jir_og_description":"Net sales increased 0.3% YoY to \u00a5188.8 billion, operating income decreased 58.9% to \u00a52.494 billion resulting in a profit decline.","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 (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY2025\\\",\\\"Q3 FY2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[188258,188803],\\\"backgroundColor\\\":\\\"#4e73df\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY2025\\\",\\\"Q3 FY2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[6075,2494],\\\"backgroundColor\\\":\\\"#1cc88a\\\"}]},\\\"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 (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY2025\\\",\\\"Q3 FY2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[3925,866],\\\"backgroundColor\\\":\\\"#e74a3b\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Year-over-Year Sales Change by Product Segment (%)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Winter Sports Segment\\\",\\\"Golf Segment\\\",\\\"General Competitive Sports & Shoes Segment\\\",\\\"Sports Apparel Segment\\\",\\\"Outdoor & Other Segment\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"YoY Change Rate\\\",\\\"data\\\":[-11.4,-2.0,4.0,-1.7,-1.2],\\\"backgroundColor\\\":[\\\"#4e73df\\\",\\\"#1cc88a\\\",\\\"#f6c23e\\\",\\\"#36b9cc\\\",\\\"#e74a3b\\\"]}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"capital_structure\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Capital Structure (End of Q3 FY2026)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"pie\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Net Assets\\\",\\\"Liabilities\\\"],\\\"datasets\\\":[{\\\"data\\\":[120478,96117],\\\"backgroundColor\\\":[\\\"#4e73df\\\",\\\"#e74a3b\\\"]}]},\\\"options\\\":{}}\"}]","ir_related_company":17366,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-28920","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n