Riso Kagaku Corporation TSE:6413

Riso Kagaku : Consolidated Financial Results for the Nine Months Ended December 31, 2025(Under Japanese GAAP)【PDF：313KB】

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Note: This document has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.



February 3, 2026

Consolidated Financial Results for the Nine Months Ended December 31, 2025 (Under Japanese GAAP)

Company name: RISO KAGAKU CORPORATION Listing: Tokyo Stock Exchange Prime Market Securities code: 6413

URL: https://www.riso.co.jp/english/ Representative: Akira Hayama, President & CEO

Inquiries: Yoshiomi Narumiya, Director and General Manager of Corporate Headquarters Telephone: +81-3-5441-6611 (from overseas)

Scheduled date to commence dividend payments: -

Preparation of supplementary material on financial results: None

Holding of financial results briefing: None

(Yen amounts are rounded down to millions, unless otherwise noted.)

  1. Consolidated financial results for the nine months ended December 31, 2025 (from April 1, 2025 to December 31, 2025)
    1. Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)

      Net sales

      Operating profit

      Ordinary profit

      Profit attributable to owners of parent

      Nine months ended

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      December 31, 2025

      56,473

      (1.1)

      3,689

      (13.7)

      4,326

      (5.4)

      3,226

      19.5

      December 31, 2024

      57,087

      7.8

      4,275

      33.7

      4,572

      23.9

      2,699

      (5.0)

      Note: Comprehensive income

      For the nine months ended December 31, 2025:

      ¥4,851 million

      [35.3%]

      For the nine months ended December 31, 2024:

      ¥3,585 million

      [(10.4)%]

      Basic earnings per share

      Diluted earnings per share

      Nine months ended

      Yen

      Yen

      December 31, 2025

      50.49

      -

      December 31, 2024

      41.35

      -

      A two-for-one split of its common shares was conducted on January 1, 2025. As a result, basic earnings per share stated above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2025.

    2. Consolidated financial position

    Total assets

    Net assets

    Equity-to-asset ratio

    As of

    Millions of yen

    Millions of yen

    %

    December 31, 2025

    92,613

    67,152

    72.5

    March 31, 2025

    88,911

    66,505

    74.8

    Reference: Equity

    As of December 31, 2025: ¥67,152 million As of March 31, 2025: ¥66,505 million

  2. Cash dividends

    Annual dividends per share

    First quarter-end

    Second quarter-end

    Third quarter-end

    Fiscal year-end

    Total

    Yen

    Yen

    Yen

    Yen

    Yen

    Fiscal year ended March 31, 2025

    -

    0.00

    -

    50.00

    50.00

    Fiscal year ending March 31, 2026

    -

    0.00

    -

    Fiscal year ending March 31, 2026 (Forecast)

    50.00

    50.00

    Note: Revisions to the forecast of cash dividends most recently announced: None

  3. Forecasts for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

(Percentages indicate year-on-year changes.)

Net sales

Operating

profit

Ordinary profit

Profit attributable to owners of parent

Net income per share

Fiscal year ending March 31, 2026

Millions of

yen

77,200

%

Millions of

yen

5,300

%

Millions of

yen

5,700

%

Millions of

yen

4,500

%

Yen

(1.9)

(14.3)

(10.4)

10.1

70.40

Note: Revisions to the forecasts in the current quarter: None

* Notes

  1. Significant changes in the scope of consolidation during the period: None

  2. Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements:

    None

  3. Changes in accounting policies, changes in accounting estimates, and restatement

    1. Changes in accounting policies due to revisions to accounting standards and other regulations: None

    2. Changes in accounting policies due to other reasons: None

    3. Changes in accounting estimates: None

    4. Restatement: None

  4. Number of issued shares (common shares)

    1. Total number of issued shares at the end of the period (including treasury shares)

      As of December 31, 2025

      72,000,000 shares

      As of March 31, 2025

      72,000,000 shares

    2. Number of treasury shares at the end of the period

      As of December 31, 2025

      8,693,016 shares

      As of March 31, 2025

      7,879,016 shares

    3. Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year)

Nine months ended December 31, 2025

63,902,969 shares

Nine months ended December 31, 2024

65,290,553 shares

A two-for-one split of its common shares was conducted on January 1, 2025. As a result, the number of issued shares stated above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2025.

  • Review of the attached consolidated semi-annual financial statements by a certified public accountant or audit firm: None

  • Proper use of the forecasts, and other special matters

The forward-looking statements, including forecasts, contained in these materials are based on information currently available to the Company. These statements do not purport that the Company pledges to achieve such performance. Actual business may differ substantially from the forecasts due to various factors in the future.

Quarterly Consolidated Financial Statements Quarterly Consolidated Balance Sheets

Assets

Current assets

Cash and deposits

13,610

17,678

Notes and accounts receivable - trade

13,604

11,356

Securities

218

110

Merchandise and finished goods

7,651

8,362

Work in process

789

851

Raw materials and supplies

2,542

2,970

Other

2,989

3,138

Allowance for doubtful accounts

(174)

(185)

Total current assets

41,232

44,283

Non-current assets

Property, plant and equipment

Buildings and structures

23,982

24,380

Accumulated depreciation

(16,895)

(17,452)

Buildings and structures, net

7,087

6,927

Machinery, equipment and vehicles

7,450

8,198

Accumulated depreciation

(6,485)

(6,858)

Machinery, equipment and vehicles, net

965

1,339

Tools, furniture and fixtures

12,897

13,591

Accumulated depreciation

(12,093)

(12,500)

Tools, furniture and fixtures, net

803

1,091

Land

17,755

17,793

Leased assets

310

300

Accumulated depreciation

(126)

(153)

Leased assets, net

183

146

Construction in progress

582

555

Other

9,304

9,554

Accumulated depreciation

(7,510)

(7,515)

Other, net

1,794

2,038

Total property, plant and equipment

29,172

29,892

Intangible assets

Goodwill

2,308

1,900

Software

1,104

1,285

Other

2,027

1,946

Total intangible assets

5,440

5,132

Investments and other assets

Investment securities

4,288

4,596

Long-term loans receivable

10

10

Deferred tax assets

1,631

1,511

Retirement benefit asset

3,574

3,804

Other

3,574

3,393

Allowance for doubtful accounts

(12)

(9)

Total investments and other assets

13,066

13,305

Total non-current assets

47,678

48,330

Total assets

88,911

92,613

(Millions of yen) As of March 31, 2025 As of December 31, 2025



Liabilities

(Millions of yen) As of March 31, 2025 As of December 31, 2025

Current liabilities

Notes and accounts payable - trade

5,556

6,303

Short-term borrowings

1,404

3,620

Current portion of long-term borrowings

563

751

Income taxes payable

788

473

Provision for bonuses

1,992

1,144

Provision for bonuses for directors (and other officers)

52

67

Provision for product warranties

27

24

Other

7,607

8,328

Total current liabilities

17,990

20,713

Non-current liabilities

Long-term borrowings

2,445

1,881

Deferred tax liabilities

31

541

Retirement benefit liability

718

1,467

Other

1,220

857

Total non-current liabilities

4,414

4,747

Total liabilities

22,405

25,461

Net assets

Shareholders' equity

Share capital

14,114

14,114

Capital surplus

14,779

14,779

Retained earnings

38,213

38,234

Treasury shares

(8,315)

(9,315)

Total shareholders' equity

58,792

57,813

Accumulated other comprehensive income

Valuation difference on available-for-sale securities

2,212

2,517

Foreign currency translation adjustment

3,138

4,769

Remeasurements of defined benefit plans

2,362

2,052

Total accumulated other comprehensive income

7,713

9,338

Total net assets

66,505

67,152

Total liabilities and net assets

88,911

92,613

Quarterly Consolidated Statements of Income and Comprehensive Income (Quarterly Consolidated Statements of Income)

(Millions of yen)



Nine months ended December 31, 2024

Nine months ended December 31, 2025

Net sales

57,087

56,473

Cost of sales

23,070

22,319

Gross profit

34,017

34,153

Selling, general and administrative expenses

29,741

30,463

Operating profit

4,275

3,689

Non-operating income

Interest income

184

168

Dividend income

119

155

Foreign exchange gains

-

272

Other

146

163

Total non-operating income

451

758

Non-operating expenses

Interest expenses

35

66

Foreign exchange losses

64

-

Loss on retirement of non-current assets

16

6

Other

37

48

Total non-operating expenses

154

121

Ordinary profit

4,572

4,326

Extraordinary income

Gain on sale of investment securities

-

672

Total extraordinary income

-

672

Extraordinary losses

Loss on liquidation of subsidiaries

-

101

Business restructuring expenses

496

-

Total extraordinary losses

496

101

Profit before income taxes

4,075

4,898

Income taxes

1,375

1,671

Profit

2,699

3,226

Profit attributable to owners of parent

2,699

3,226

(Quarterly Consolidated Statements of Comprehensive Income)

(Millions of yen)



Nine months ended December 31, 2024

Nine months ended December 31, 2025

Profit 2,699 3,226

Other comprehensive income

Valuation difference on available-for-sale securities 307 304

Foreign currency translation adjustment 787 1,631

Remeasurements of defined benefit plans, net of tax (208) (310)

Total other comprehensive income 886 1,625

Comprehensive income 3,585 4,851

Comprehensive income attributable to

Comprehensive income attributable to owners of parent 3,585 4,851

Comprehensive income attributable to non-controlling － －

interests