TWOSTONE&Sons (7352) Full Fiscal Year Ending Aug 2026 Earnings: Operating Income Decreased by 1.2% to 810 million yen, Net Income Down 13.0%

TWOSTONE&Sons (7352) announced its full fiscal year ending Aug 2026 results, reporting net sales of 21.805 billion yen (up 20.6% year-on-year), operating income of 810 million yen (down 1.2% year-on-year), ordinary income of 847 million yen (up 5.0% year-on-year), and net income attributable to owners of the parent of 429 million yen (down 13.0% year-on-year). While top-line growth remained robust, earnings showed mixed year-on-year movements.

Examining the financial structure and cash flows, the company maintains an equity ratio of 35.9% with retained earnings of 1.652 billion yen and interest-bearing debt of 3.517 billion yen. Operating cash flows stood at 1.029 billion yen, while investing cash flows and financing cash flows registered at -847 million yen and -165 million yen, respectively. Free cash flow reached 182.213 million yen, supporting a solid cash and cash equivalents position of 4.574 billion yen. Regarding profitability metrics, return on equity (ROE) was recorded at 0.12, and return on assets (ROA) came in at 0.082.