{"id":40289,"date":"2026-04-13T15:53:19","date_gmt":"2026-04-13T06:53:19","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3349-20260413-01_wp_financial_summary\/"},"modified":"2026-04-13T15:53:19","modified_gmt":"2026-04-13T06:53:19","slug":"3349-20260413-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3349\/ir\/3349-20260413-01_wp_financial_summary\/","title":{"rendered":"FY2026 May Q3 Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending May 2026, net sales were JPY 810,380 million (7.7% YoY increase), operating income was JPY 32,021 million (1.2% YoY increase), and net income attributable to owners of parent for the quarter was JPY 22,748 million (1.8% YoY increase).<\/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":"3349","jir_company_name":"Cosmos Pharmaceutical Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/3349-20260413-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending May 2026, net sales were JPY 810,380 million (7.7% YoY increase), operating income was JPY 32,021 million (1.2% YoY increase), and net income attributable to owners of parent for the quarter was JPY 22,748 million (1.8% YoY increase).","jir_summary":"### Performance Overview\nDuring the cumulative consolidated third quarter period of the fiscal year ending May 2026, net sales amounted to JPY 810,380 million (7.7% YoY increase), operating income was JPY 32,021 million (1.2% YoY increase), ordinary income was JPY 33,865 million (0.3% YoY increase), and net income attributable to owners of parent for the quarter was JPY 22,748 million (1.8% YoY increase). Amid consumers' growing cost-consciousness, the promotion of low-cost operations and the opening of 57 new stores (Kanto 14, Chubu 13, Kansai 11, Chugoku 2, Shikoku 8, Kyushu 9) raised the total number of stores to 1,662. As the business consists of a single segment, segment-specific information is omitted.\n\n### Financial Position and Dividend Status\nTotal assets increased by JPY 21,992 million to JPY 546,747 million compared to the previous fiscal year-end, mainly due to an increase in tangible fixed assets. Total liabilities rose by JPY 5,200 million to JPY 272,492 million, and net assets grew by JPY 16,792 million to JPY 274,255 million. The equity ratio increased to 50.2%. Annual dividends are forecasted at JPY 75.00 (JPY 37.50 at the end of the second quarter and JPY 37.50 at the end of the fourth quarter), representing an increase from JPY 70.00 in the previous term. There are no changes to the consolidated earnings guidance for FY2026 May.","jir_financial_highlights":"Net Sales: 810,380 million yen (7.7% YoY increase)\nOperating Income: 32,021 million yen (1.2% YoY increase)\nOrdinary Income: 33,865 million yen (0.3% YoY increase)\nNet Income Attributable to Owners of Parent: 22,748 million yen (1.8% YoY increase)\nTotal Assets: 546,747 million yen (Increase of 21,992 million yen from previous consolidated fiscal year-end)\nNet Assets: 274,255 million yen (Increase of 16,792 million yen from previous consolidated fiscal year-end)\nEquity Ratio: 50.2% (Increase from 49.1% at previous consolidated fiscal year-end)\nNumber of Outstanding Shares (Common Stock): 80,001,600 shares (Unchanged from previous term)\nTreasury Stock at Term-end: 744,335 shares (Approximately unchanged from previous term)\nAnnual Dividend (Forecast): 75.00 yen (Planned increase from 70.00 yen last term)","jir_category":"","jir_hashtags":"#CosmosPharmaceutical, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 810,380 million (7.7% YoY increase)\nOperating Income: JPY 32,021 million (1.2% YoY increase)\nNet Income Attributable to Owners of Parent: JPY 22,748 million (1.8% YoY increase)","jir_meta_title":"\u3010Cosmos Pharmaceutical Corporation\u3011FY2026 Q3 Earnings\uff5cNet Sales JPY 810.3 Billion (+7.7% YoY)","jir_meta_description":"Cosmos Pharmaceutical Corporation's FY2026 May third quarter financial summary. Net sales of JPY 810,380 million (7.7% YoY increase), operating income of JPY 32,021 million (1.2% YoY increase), and net income of JPY 22,748 million (1.8% YoY increase). Annual dividend forecast is 75 yen.","jir_og_title":"\u3010Cosmos Pharmaceutical Corporation\u3011FY2026 Q3 Earnings\uff5cNet Sales JPY 810.3 Billion (+7.7%)","jir_og_description":"FY2026 May third quarter financial summary. 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