Business One Holdings, Inc. Quarterly Results: Standalone & Consolidated Reports

Quarterly Results

Results Snapshot

YoYQoQ

Figures in Million

Consolidate Quarterly Results

Dec'25

Sep'25

Jun'25

Mar'25

Dec'24

Sep'24

Jun'24

Net Sales

3,787.85

4,745.07

3,817.97

4,367.15

4,572.35

3,124.61

4,030.00

Other Operating Income

0.00

Total Operating income

3,787.85

4,745.07

3,817.97

4,367.15

4,572.35

3,124.61

4,030.00

Raw Material Cost

2,926.51

3,531.39

2,878.03

3,274.39

3,581.61

2,315.94

3,108.71

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

62.06

54.79

69.80

61.79

55.47

59.86

53.98

Selling and Distribution Expenses

646.52

672.23

583.14

637.04

647.97

577.50

489.47

Other Expenses

-6.21

-5.48

-6.98

-6.18

-5.55

-5.99

-5.40

Total Expenditure (Excl Depreciation)

3,573.03

4,203.62

3,461.18

3,911.43

4,229.58

2,893.44

3,598.18

Operating Profit (PBDIT) excl Other Income

214.8

541.5

356.8

455.7

342.8

231.20000000000002

431.8

Other Income

7.00

17.14

6.08

17.12

6.79

-3.55

2.21

Operating Profit (PBDIT)

223.78

764.19

463.63

621.89

500.73

405.11

524.24

Interest

62.06

54.79

69.80

61.79

55.47

59.86

53.98

Exceptional Items

21.52

10.47

0.54

2.14

0.80

1.30

3.17

Gross Profit (PBDT)

861.34

1,213.69

939.94

1,092.76

990.74

808.68

921.29

Depreciation

1.96

205.59

100.75

149.05

151.16

177.49

90.21

Profit Before Tax

181.27

514.27

293.62

413.19

294.90

169.07

383.23

Tax

64.62

144.08

89.82

129.46

117.84

34.87

121.04

Provisions and contingencies

0.00

Profit After Tax

101.70

343.63

204.71

292.76

139.31

134.20

262.19

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

101.70

343.63

204.71

292.76

139.31

134.20

262.19

Share in Profit of Associates

0.00

Minority Interest

14.94

26.56

-0.91

-9.04

37.75

0.00

Other related items

0.00

Consolidated Net Profit

116.64

370.19

203.79

283.73

177.06

134.20

262.19

Equity Capital

0.00

Face Value

0.0

Reserves

6,432.84

6,328.54

5,992.77

5,822.91

5,526.06

5,385.51

5,251.79

Earnings per share (EPS)

24.51

82.83

49.34

70.56

33.58

32.35

63.19

Diluted Earnings per share

24.51

82.83

49.34

70.56

33.58

32.35

63.19

Operating Profit Margin (Excl OI)

5.67%

11.41%

9.35%

10.44%

7.5%

7.4%

10.72%

Gross Profit Margin

4.84%

15.17%

10.33%

12.87%

9.76%

11.09%

11.75%

PAT Margin

2.68%

7.24%

5.36%

6.7%

3.05%

4.29%

6.51%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Quarterly Analysis Highlights - QoQ

Net Sales

QoQ Growth in quarter ended Dec 2025 is -20.17% vs 24.28% in Sep 2025

Consolidate Net Profit

QoQ Growth in quarter ended Dec 2025 is -68.50% vs 81.65% in Sep 2025

Operating Profit (PBDIT) excl Other Income

QoQ Growth in quarter ended Dec 2025 is -70.98% vs 63.26% in Sep 2025

Interest

QoQ Growth in quarter ended Dec 2025 is 13.32% vs -21.49% in Sep 2025

Operating Profit Margin (Excl OI)

QoQ Growth in quarter ended Dec 2025 has fallen from Sep 2025

Compare Quarterly Results Of Business One Holdings, Inc. With

Select Peers

Figures in Million

Consolidate Quarterly Results

Change(JPY)

Change(%)

Net Sales

3,787.85

1,330.28

2,457.57

184.74%

Other Operating Income

0.00

Total Operating income

3,787.85

1,330.28

2,457.57

184.74%

Raw Material Cost

2,926.51

714.29

2,212.22

309.71%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

62.06

7.25

54.81

756.00%

Selling and Distribution Expenses

646.52

0.00

646.52

Other Expenses

-6.21

1.60

-7.81

-488.12%

Total Expenditure (Excl Depreciation)

3,573.03

737.52

2,835.51

384.47%

Operating Profit (PBDIT) excl Other Income

214.82

592.76

-377.94

-63.76%

Other Income

7.00

5.03

1.97

39.17%

Operating Profit (PBDIT)

223.78

621.01

-397.23

-63.97%

Interest

62.06

7.25

54.81

756.00%

Exceptional Items

21.52

-81.47

102.99

126.41%

Gross Profit (PBDT)

861.34

592.76

268.58

45.31%

Depreciation

1.96

23.23

-21.27

-91.56%

Profit Before Tax

181.27

-84.19

265.46

315.31%

Tax

64.62

-10.38

75.00

722.54%

Provisions and contingencies

0.00

Profit After Tax

101.70

-73.81

175.51

237.79%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

101.70

-73.81

175.51

237.79%

Share in Profit of Associates

0.00

Minority Interest

14.94

0.00

14.94

Other related items

0.00

Consolidated Net Profit

116.64

-73.81

190.45

258.03%

Equity Capital

0.00

Face Value

0.00

Reserves

6,432.84

4,498.12

1,934.72

43.01%

Earnings per share (EPS)

24.51

-46.08

70.59

153.19%

Diluted Earnings per share

24.51

-46.08

70.59

153.19%

Operating Profit Margin (Excl OI)

5.67%

44.56%

0.00

-38.89%

Gross Profit Margin

4.84%

-4.58%

0.00

9.42%

PAT Margin

2.68%

-5.55%

0.00

8.23%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Quarterly - Net Sales

Net Sales 378.78 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is -20.17% vs 24.28% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -17.16% vs 49.70% in Dec 2024

Quarterly - Consolidate Net Profit

Consolidate Net Profit 11.66 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is -68.50% vs 81.65% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -34.16% vs 45.28% in Dec 2024

Quarterly - Operating Profit (PBDIT)

Operating Profit (PBDIT) 21.68 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is -70.98% vs 63.26% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -56.10% vs 24.19% in Dec 2024

Quarterly - Interest

Interest 6.21 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 13.32% vs -21.49% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 11.89% vs 2.21% in Dec 2024

Quarterly - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 5.67%

in Dec 2025

Figures in %

QoQ Growth in quarter ended Dec 2025 has fallen from Sep 2025

YoY Growth in quarter ended Dec 2025 has fallen from Dec 2024