Net sales were JPY 17,346 million (down 18.2% YoY), operating loss was JPY 899 million (down JPY 1,629 million YoY), and the full-year dividend forecast is JPY 55 per 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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\/6905-20260323-02.pdf","jir_short_summary":"Net sales were JPY 17,346 million (down 18.2% YoY), operating loss was JPY 899 million (down JPY 1,629 million YoY), and the full-year dividend forecast is JPY 55 per share.","jir_summary":"### Overview of Financial Results\nNet sales for Q3 FY2026 ending May were JPY 17,346 million, down 18.2% year-over-year. Domestic demand for semiconductor manufacturing equipment remains strong and is recovering, but overseas markets were affected by U.S. tariff policies and the sluggish Chinese economy, resulting in continued weakness in Europe. Operating income fell into a loss of JPY 899 million due to the decline in sales being insufficient to cover fixed costs. Net income attributable to owners of the parent was also negative, recording a loss of JPY 240 million.\n\n### Order Trends and Future Outlook\nOrders for semiconductor manufacturing equipment for generative AI GPUs continue to be strong, and demand for FA, medical, and communication equipment sectors is steady as inventory adjustments progress. Although adjustments in advance orders from medical and communication equipment manufacturers are expected in Q4, steady performance is anticipated due to customer inventory digestion and increased demand for semiconductor manufacturing equipment. The full-year dividend is forecasted at JPY 55 per share.","jir_financial_highlights":"Net Sales: JPY 17,346 million (down 18.2% YoY)\nOperating Income: Loss of JPY 899 million (down JPY 1,629 million YoY)\nNet Income Attributable to Owners of Parent: Loss of JPY 240 million (down JPY 521 million YoY)\nEquity Ratio: 91.7% (down 1.4pt)\nFull-year Dividend (per share): JPY 55 (Unknown)","jir_category":"","jir_hashtags":"#CoselCoLtd, #FinancialResultsPresentation, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 17,346 million (down 18.2% YoY)\nOperating Income: Loss of JPY 899 million (down JPY 1,629 million YoY)\nAnnual Dividend: JPY 55 (Forecast for FY2026 Ending May)","jir_meta_title":"Cosel Co., Ltd. Q3 FY2026 Financial Results: Net Sales of JPY 17,346 Million Down 18.2%","jir_meta_description":"Cosel Co., Ltd. Q3 FY2026 financial results presentation. Net sales decreased 18.2% YoY to JPY 17,346 million, operating loss of JPY 899 million. Full-year dividend forecasted at JPY 55 per share.","jir_og_title":"Cosel Co., Ltd. FY2026 Q3 Financial Results Announcement","jir_og_description":"Net sales of JPY 17,346 million (down 18.2% YoY), operating loss of JPY 899 million. 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