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KYOEI STEEL, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 28%, Oct-Dec Ordinary Profit Increases by 11%
5440 KYOEI STEEL LTD. 【J-GAAP】
Earnings ReportKYOEI STEEL LTD. <5440> [TSE Prime] announced its financial results in the afternoon session on January 30th (13:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 28.0% from the same period last year, reaching 12.6 billion yen. Progress toward the full-year plan of 16.0 billion yen was 79.1%, also surpassing the five-year average of 73.1%.
Based on the cumulative third-quarter performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the January to March period (4Q) is expected to drop 42.9% from the same period last year to 3.34 billion yen.
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit grew 11.2% from the same period last year, reaching 4.17 billion yen. The operating profit margin improved from 4.8% in the same period last year to 5.4%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 237,491 | 14,749 | 14,860 | 11,570 | 266.2 | 70.6 | Jan 31, 2024 | J-GAAP |
| Apr - Dec, 2024 | 240,399 | 9,698 | 9,892 | 9,135 | 210.2 | 62.8 | Jan 31, 2025 | J-GAAP |
| Apr - Dec, 2025 | 232,698 | 13,442 | 12,659 | 7,943 | 182.8 | 79.1 | Jan 30, 2026 | J-GAAP |
| YoY | -3.2% | +38.6% | +28.0% | -13.0% | -13.1% |
Guidance Update
Second Half Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2025 Prev | 168,317 | 7,792 | 7,518 | 5,067 | 116.6 | 60 | Oct 31, 2025 | J-GAAP |
| Oct - Mar, 2025 New | 162,317 | 7,792 | 7,518 | 5,067 | 116.6 | 60 | Jan 30, 2026 | J-GAAP |
| Revision Rate | -3.6% | 0.0% | 0.0% | 0.0% | 0.0% |
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 323,000 | 17,000 | 16,000 | 10,500 | 241.6 | 90 | Jul 31, 2025 | J-GAAP |
| Mar, 2026 New | 317,000 | 17,000 | 16,000 | 10,500 | 241.6 | 90 | Jan 30, 2026 | J-GAAP |
| Revision Rate | -1.9% | 0.0% | 0.0% | 0.0% | 0.0% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2024 | 161,812 | 9,417 | 9,610 | 5,725 | 131.7 | 60 | Apr 30, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 162,317 | 7,792 | 7,518 | 5,067 | 116.6 | 60 | Jan 30, 2026 | J-GAAP |
| YoY | +0.3% | -17.3% | -21.8% | -11.5% | -11.5% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 320,982 | 21,055 | 21,034 | 13,826 | 318.1 | 90 | Apr 30, 2024 | J-GAAP |
| Mar, 2025 | 322,849 | 15,332 | 15,745 | 10,791 | 248.3 | 90 | Apr 30, 2025 | J-GAAP |
| Mar, 2026 Guidance | 317,000 | 17,000 | 16,000 | 10,500 | 241.6 | 90 | Jan 30, 2026 | J-GAAP |
| YoY | -1.8% | +10.9% | +1.6% | -2.7% | -2.7% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 79,362 | 3,783 | 3,757 | 4,069 | 93.6 | 4.8 | Jan 31, 2025 | J-GAAP |
| Jan - Mar, 2025 | 82,450 | 5,634 | 5,853 | 1,656 | 38.1 | 6.8 | Apr 30, 2025 | J-GAAP |
| Apr - Jun, 2025 | 74,152 | 4,302 | 4,066 | 2,724 | 62.7 | 5.8 | Jul 31, 2025 | J-GAAP |
| Jul - Sep, 2025 | 80,531 | 4,906 | 4,416 | 2,709 | 62.3 | 6.1 | Oct 31, 2025 | J-GAAP |
| Oct - Dec, 2025 | 78,015 | 4,234 | 4,177 | 2,510 | 57.8 | 5.4 | Jan 30, 2026 | J-GAAP |
| YoY | -1.7% | +11.9% | +11.2% | -38.3% | -38.3% |
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