{"id":29046,"date":"2026-02-13T14:39:19","date_gmt":"2026-02-13T05:39:19","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2108-20260213-02_wp_financial_summary\/"},"modified":"2026-02-13T14:39:19","modified_gmt":"2026-02-13T05:39:19","slug":"2108-20260213-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2108\/ir\/2108-20260213-02_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending March 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the nine months ended December 31, 2025 (FY March 2026 Q3), net sales increased 9.9% year-over-year to \u00a551,251 million, operating loss was \u00a51,182 million, and net income attributable to owners of parent was \u00a5577 million, down 88.4% year-over-year.<\/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":"2108","jir_company_name":"Japan Beet Sugar Manufacturing Co., 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\/2108-20260213-02.pdf","jir_short_summary":"For the nine months ended December 31, 2025 (FY March 2026 Q3), net sales increased 9.9% year-over-year to \u00a551,251 million, operating loss was \u00a51,182 million, and net income attributable to owners of parent was \u00a5577 million, down 88.4% year-over-year.","jir_summary":"### Performance Overview\nFor the nine months ended December 31, 2025 (FY March 2026 Q3 cumulative period), net sales were \u00a551,251 million, up 9.9% year-over-year. The increase was mainly due to higher sales in the sugar business. However, operating loss in the sugar business worsened to \u00a51,182 million from a loss of \u00a5831 million in the prior year period, leading to an expanded operating loss overall. Net income attributable to owners of parent was \u00a5577 million, down 88.4% year-over-year, due to a decline in extraordinary income. By segment, sugar business net sales rose 14.9% YoY to \u00a536,468 million, food business increased 4.9% to \u00a52,125 million, feed business decreased 1.3% to \u00a59,168 million, agricultural materials business declined 4.0% to \u00a51,741 million, real estate business fell 9.5% to \u00a5862 million, and other businesses rose 9.5% to \u00a5883 million.\n\n### Financial Position and Dividend Status\nTotal assets increased \u00a512,375 million from the previous consolidated fiscal year-end to \u00a5113,590 million, mainly due to increases in current assets. Net assets increased \u00a5365 million to \u00a574,195 million, and the equity ratio stands at 65.3%. Regarding dividends, the annual dividend forecast for FY March 2026 is \u00a5160.00 (comprising a year-end dividend of \u00a580.00 and a special dividend of \u00a580.00), representing an increase from \u00a580.00 in the prior fiscal year.\n\n### Full-Year Earnings Forecast for Fiscal Year Ending March 2026\nThe consolidated full-year earnings forecast for FY March 2026 anticipates net sales of \u00a569,000 million (up 6.5% YoY), operating loss of \u00a5400 million, ordinary income of \u00a5300 million (down 73.3% YoY), and net income attributable to owners of parent of \u00a54,700 million (up 73.8% YoY). The earnings forecast revision was announced on February 13, 2026.","jir_financial_highlights":"Net Sales: \u00a551,251 million (Up 9.9% YoY)\nOperating Income: Loss of \u00a51,182 million (Operating loss of \u00a5831 million in the prior year period)\nOrdinary Income: Loss of \u00a5439 million (Loss of \u00a5232 million in the prior year period)\nNet Income Attributable to Owners of Parent: \u00a5577 million (Down 88.4% YoY)\nTotal Assets: \u00a5113,590 million (Increase of \u00a512,375 million from previous fiscal year-end)\nNet Assets: \u00a574,195 million (Increase of \u00a5365 million from previous fiscal year-end)\nEquity Ratio: 65.3% (Down from 72.9% at previous fiscal year-end)\nAnnual Dividend (Forecast): \u00a5160.00 (Increase from \u00a580.00 in prior fiscal year)\nFiscal Year Ending March 2026 Full-Year Forecast Net Sales: \u00a569,000 million (Up 6.5% YoY)\nFiscal Year Ending March 2026 Full-Year Forecast Operating Income: Loss of \u00a5400 million (Unknown (YoY comparison unavailable))\nFiscal Year Ending March 2026 Full-Year Forecast Ordinary Income: \u00a5300 million (Down 73.3% YoY)\nFiscal Year Ending March 2026 Full-Year Forecast Net Income Attributable to Owners of Parent: \u00a54,700 million (Up 73.8% YoY)","jir_category":"","jir_hashtags":"#JapanBeetSugarManufacturing, #FinancialSummary, #QuarterlyResults, #JapaneseStocks","jir_key_figures":"Net Sales: \u00a551,251 million (up 9.9% YoY)\nOperating Loss: \u00a51,182 million (operating loss of \u00a5831 million in prior year period)\nNet Income Attributable to Owners of Parent: \u00a5577 million (down 88.4% YoY)\nTotal Assets: \u00a5113,590 million (increase of \u00a512,375 million from previous fiscal year-end)\nAnnual Dividend Forecast: \u00a5160.00 (\u00a580.00 in prior fiscal year)","jir_meta_title":"Japan Beet Sugar Manufacturing FY March 2026 Q3 Financial Summary: Net Sales Up 9.9% Despite Expanded Operating Loss","jir_meta_description":"Japan Beet Sugar Manufacturing's FY March 2026 Q3 financial summary. Net sales increased 9.9% YoY to \u00a551,251 million; operating loss was \u00a51,182 million; net income attributable to owners of parent was \u00a5577 million. Annual dividend forecast is \u00a5160.","jir_og_title":"Japan Beet Sugar Manufacturing FY 2026 Q3 Financial Summary Announcement","jir_og_description":"Net sales grew 9.9% while operating loss expanded. Net income attributable to owners of parent was \u00a5577 million. Dividend forecast is \u00a5160.","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 Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY March 2025 Q3\\\",\\\"FY March 2026 Q3\\\",\\\"FY March 2026 Full-Year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[46617,51251,69000],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"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\\\":[\\\"FY March 2025 Q3\\\",\\\"FY March 2026 Q3\\\",\\\"FY March 2026 Full-Year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[-831,-1182,-400],\\\"backgroundColor\\\":\\\"#f28e2b\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"ordinary_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Ordinary Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY March 2025 Q3\\\",\\\"FY March 2026 Q3\\\",\\\"FY March 2026 Full-Year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Ordinary Income\\\",\\\"data\\\":[-232,-439,300],\\\"backgroundColor\\\":\\\"#59a14f\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"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\\\":[\\\"FY March 2025 Q3\\\",\\\"FY March 2026 Q3\\\",\\\"FY March 2026 Full-Year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[4997,577,4700],\\\"backgroundColor\\\":\\\"#edc948\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"dividend_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Annual Dividend Trend (Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY March 2025\\\",\\\"FY March 2026 Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Annual Dividend\\\",\\\"data\\\":[80,160],\\\"backgroundColor\\\":\\\"#b07aa1\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":17460,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-29046","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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