{"id":41590,"date":"2026-04-21T15:51:51","date_gmt":"2026-04-21T06:51:51","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3091-20260421-02_wp_financial_summary\/"},"modified":"2026-04-21T15:51:51","modified_gmt":"2026-04-21T06:51:51","slug":"3091-20260421-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3091\/ir\/3091-20260421-02_wp_financial_summary\/","title":{"rendered":"Financial Summary for the First Quarter of Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the first quarter of the fiscal year ending December 2026, net sales were 8,241 million yen (up 13.1% YoY), operating income was 1,031 million yen (up 93.5% YoY), and net income attributable to owners of parent was 693 million yen (up 85.9% 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-21","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/3091-20260421-02.pdf","jir_short_summary":"For the first quarter of the fiscal year ending December 2026, net sales were 8,241 million yen (up 13.1% YoY), operating income was 1,031 million yen (up 93.5% YoY), and net income attributable to owners of parent was 693 million yen (up 85.9% YoY).","jir_summary":"### Performance Overview\nFor the first quarter of the fiscal year ending December 2026, consolidated results were net sales of 8,241 million yen (up 13.1% YoY), operating income of 1,031 million yen (up 93.5% YoY), ordinary income of 1,037 million yen (up 87.6% YoY), and net income attributable to owners of parent of 693 million yen (up 85.9% YoY). The primary steak and hamburger business brand 'Bronco Billy' executed effective initiatives that successfully gained customer support. The tonkatsu brand 'Katsu Masa' also achieved improved profitability through a product lineup refresh and renovation effects. The total number of stores was 162 as of the end of March 2026.\n\n### Financial Position and Future Outlook\nTotal assets were 27,108 million yen (an increase of 393 million yen from the previous fiscal year-end), total liabilities were 4,910 million yen (a decrease of 96 million yen), and total net assets were 22,270 million yen (an increase of 489 million yen), resulting in an equity ratio of 81.7%. There is no change to the dividend forecast, and the consolidated full-year earnings guidance remains unchanged. The impact on results from the April 2026 acquisition of subsidiary Asahi Meat Co., Ltd. is expected to be minor and is currently under detailed review.","jir_financial_highlights":"Net Sales: 8,241 million yen (Up 13.1% YoY)\nOperating Income: 1,031 million yen (Up 93.5% YoY)\nOrdinary Income: 1,037 million yen (Up 87.6% YoY)\nNet Income Attributable to Owners of Parent: 693 million yen (Up 85.9% YoY)\nEquity Ratio: 81.7% (Increased from 81.0% at previous consolidated fiscal year-end)\nNumber of Shares Outstanding (Including Treasury Stock): 15,079,000 shares (Unchanged from previous consolidated fiscal year-end)\nNumber of Treasury Shares at Fiscal Year-End: 191,776 shares (Unchanged from previous consolidated fiscal year-end)","jir_category":"","jir_hashtags":"#BroncoBillyCoLtd, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 8,241 million yen (up 13.1% YoY)\nOperating Income: 1,031 million yen (up 93.5% YoY)\nNet Income Attributable to Owners of Parent: 693 million yen (up 85.9% YoY)","jir_meta_title":"Bronco Billy Co., Ltd. Q1 FY2026 Financial Summary | Net Sales 8.24 Billion Yen (+13.1% YoY)","jir_meta_description":"Bronco Billy Co., Ltd.'s Q1 FY2026 financial summary with net sales of 8,241 million yen (up 13.1% YoY), operating income of 1,031 million yen (up 93.5% YoY), and other strong performance indicators.","jir_og_title":"Bronco Billy Co., Ltd. Q1 FY2026 Earnings | Net Sales 8.24 Billion Yen (+13.1%)","jir_og_description":"Announcement of the Q1 FY2026 financial summary showing significant YoY increases in net sales and profits, demonstrating solid business performance.","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 (Q1)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q1 2025\\\",\\\"Q1 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales (million yen)\\\",\\\"data\\\":[7284,8241],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Q1)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q1 2025\\\",\\\"Q1 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (million yen)\\\",\\\"data\\\":[532,1031],\\\"backgroundColor\\\":\\\"#f28e2b\\\"}]},\\\"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 (Q1)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q1 2025\\\",\\\"Q1 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income (million yen)\\\",\\\"data\\\":[373,693],\\\"backgroundColor\\\":\\\"#e15759\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"equity_ratio_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Equity Ratio Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Fiscal Year-End Dec 2025\\\",\\\"Q1 End Mar 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Equity Ratio (%)\\\",\\\"data\\\":[81.0,81.7],\\\"borderColor\\\":\\\"#76b7b2\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false,\\\"min\\\":80,\\\"max\\\":85}}}}\"}, {\"jir_chart_id\": \"store_count\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Number of Stores (As of March 2026)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Bronco Billy\\\",\\\"Katsuhiro \/ Katsu Masa, etc.\\\",\\\"Shinigiya\\\",\\\"Total\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Number of Stores\\\",\\\"data\\\":[147,14,1,162],\\\"backgroundColor\\\":[\\\"#59a14f\\\",\\\"#edc949\\\",\\\"#b07aa1\\\",\\\"#ff9da7\\\"]}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":17226,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-41590","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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