Kato Sangyo (9869) investor relations material

Executive summary

• Operating revenues for the nine months ended June 30, 2026, rose 2.5% year-over-year to ¥931,672 million, with operating profit up 1.7% to ¥14,428 million and ordinary profit up 4.5% to ¥16,533 million.

• Profit attributable to owners of parent surged 31.5% year-over-year to ¥13,656 million, and comprehensive income increased 15.1% to ¥13,102 million.

• Basic earnings per share for the period was ¥448.83, up from ¥333.65 in the prior year.

Financial highlights

• Gross profit increased to ¥63,917 million from ¥61,767 million year-over-year.

• Total assets stood at ¥465,848 million as of June 30, 2026, with net assets at ¥181,117 million and an equity-to-asset ratio of 37.1%.

• Cash and cash equivalents at period end were ¥73,587 million, up from ¥68,989 million at the previous year-end.

• Net cash provided by operating activities was ¥14,477 million, a significant improvement from a net outflow of ¥691 million in the prior period.

Outlook and guidance

• Full-year operating revenues are forecast to rise 3.1% to ¥1,252,000 million, with profit attributable to owners of parent expected to increase 8.1% to ¥14,300 million.

• Operating profit is projected to decrease 3.7% year-over-year, while ordinary profit is expected to decline 3.0%.

• Annual dividend forecast is ¥160.00 per share, up from ¥140.00 in the previous year.