FINE SINTER CO.,LTD. Q3 FY2026 Earnings Presentation

Source disclosure: February 13, 2026

FINE SINTER CO.,LTD. [5994.T]

TOKYO — Fine Sinter Co., Ltd. (5994), an electronics materials manufacturer listed on both the Tokyo and Nagoya stock exchanges, reported its third quarter earnings for the fiscal year ending March 2026 on February 13, 2026. The company's consolidated sales reached ¥34.74 billion, marking a 10.5% increase from the same period last year. However, despite this growth in revenue, Fine Sinter’s operating income decreased to ¥1.47 billion compared to ¥1.35 billion in the corresponding quarter of the previous fiscal year.

The earnings report also highlighted that the net profit attributable to shareholders of the parent company stood at ¥906 million, which is significantly lower than the ¥928 million loss recorded in the prior-year period. On a per-share basis, the quarterly 65 per share, reversing the negative trend observed in the previous year when it was ¥(-217.59) per share. The total comprehensive income for the current quarter amounted to ¥2.371 billion, contrasting sharply with the ¥(-685) million reported in the same quarter last year.

Regarding the company’s financial position as of December 31, 2025, Fine Sinter reported a total asset value of ¥51.147 billion, representing a rise from ¥47.835 billion in the comparable period of the previous year. Additionally, the equity increased to ¥18.244 billion from ¥16.993 billion, leading to an improvement in the equity ratio to 34.3%, up from 29.5%. This translated to a book value per share of ¥4,100.08, reflecting a substantial gain over the previous year's figure of ¥3,291.89.

Fine Sinter did not announce any changes to its dividend policy during the reporting period. For the fiscal year ending March 2026, the company plans to distribute interim dividends of ¥10.00 per share by the end of the second quarter, followed by additional dividends of ¥15.00 per share by the end of the third quarter, bringing the total annual dividend payout to ¥25.00 per share. These figures align with the previously disclosed expectations without any revisions.

Looking ahead, Fine Sinter forecasts a full-year consolidated 0 billion, indicating a modest 3.0% growth from the previous fiscal year. The company anticipates a significant recovery in profitability, projecting an operating income of ¥1.5 billion, a remarkable 119.5% increase from the previous year. Similarly, the forecasted net income attributable to shareholders of the parent company stands at ¥950 million, marking a robust 132.6% surge from the preceding year. The projected earnings per share for the entire fiscal year is estimated at ¥221.90.

Notably, there were no material changes in the scope of consolidation for the current quarter, nor were there any adjustments related to accounting estimates or restatements. Furthermore, the review process by certified public accountants or auditing firms has not been applied to the attached interim consolidated financial statements. Investors should be aware that future performance projections are based on assumptions derived from currently available information and may vary due to unforeseen factors. Detailed explanations regarding these assumptions and conditions underlying the financial outlook can be found in the supplementary documents provided with the earnings release.

Note: Financial figures from the earnings presentation have been removed pending correction. For accurate figures, refer to the company's earnings summary (kessan tanshin) filed separately on TDNet.