For the third quarter of the fiscal year ending May 2026, revenue was JPY 17,346 million (down 18.2% YoY), operating loss was JPY 899 million, and net quarterly loss attributable to owners of the parent was JPY 240 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-23","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/6905-20260323-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending May 2026, revenue was JPY 17,346 million (down 18.2% YoY), operating loss was JPY 899 million, and net quarterly loss attributable to owners of the parent was JPY 240 million.","jir_summary":"### Performance Overview\nFor the cumulative third quarter consolidated period of the fiscal year ending May 2026, revenue amounted to JPY 17,346 million (down 18.2% YoY), resulting in an operating loss of JPY 899 million. Ordinary income was JPY 9 million, down 98.6% YoY, and the net quarterly loss attributable to owners of the parent was JPY 240 million. The decline in revenue was primarily due to sluggish sales in the Japanese production and sales business. Although order intake recovered to JPY 19,133 million (up 44.6% YoY), much of that revenue is expected to contribute from the fourth quarter onward. Currency fluctuations and fixed cost burdens also impacted profitability.\n\n### Segment Performance and Financial Position\nThe Japanese production and sales business reported revenue of JPY 9,729 million (down 28.2% YoY) with a segment loss of JPY 466 million. The North American sales business posted revenue of JPY 1,219 million (up 9.7% YoY) and a segment profit of JPY 15 million. The European production and sales business recorded revenue of JPY 4,534 million (up 0.5% YoY), while segment loss widened to JPY 630 million. The Asian sales business had revenue of JPY 1,862 million (down 8.8% YoY) with a segment profit of JPY 61 million. The Chinese production business is striving to increase production volume, but recorded a segment loss of JPY 22 million. Total assets were JPY 59,611 million, total liabilities were JPY 4,934 million, and total net assets were JPY 54,677 million, with an equity ratio of 91.7%.","jir_financial_highlights":"Revenue: JPY 17,346 million (down 18.2% YoY)\nOperating Income: \u25b3 JPY 899 million (Operating income of JPY 730 million in the same period last year)\nOrdinary Income: JPY 9 million (down 98.6% YoY)\nNet Income Attributable to Owners of Parent (Quarterly): \u25b3 JPY 240 million (Net income of JPY 281 million in the same period last year)\nEquity Ratio: 91.7% (93.1% at the end of the previous consolidated fiscal year)\nNumber of Shares Outstanding at Period-End: 41,186,100 shares (No change from the previous fiscal year)","jir_category":"","jir_hashtags":"#CoselCoLtd, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Revenue: JPY 17,346 million (down 18.2% YoY)\nOperating Loss: JPY 899 million (operating income of JPY 730 million in the same period last year)\nNet Quarterly Loss Attributable to Owners of Parent: JPY 240 million (net income of JPY 281 million in the same period last year)","jir_meta_title":"Cosel Co., Ltd. 3Q FY2026 Financial Summary - Revenue Decreases 18.2% to JPY 17,346 million","jir_meta_description":"Cosel Co., Ltd.'s financial summary for the third quarter of FY ending May 2026. Revenue declined 18.2% YoY to JPY 17,346 million, operating loss of JPY 899 million, and net loss of JPY 240 million. Detailed segment performance and financial position reported.","jir_og_title":"Cosel Co., Ltd. FY2026 Q3 Financial Results Announcement","jir_og_description":"Revenue of JPY 17,346 million, operating loss of JPY 899 million, net loss of JPY 240 million. 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