Back to Articles
24612026 Q2 / First HalfPrimeJGAAP

FAN Communications,Inc. FY2026 Q2 Earnings Report

FAN Communications,Inc. FY2026 Q2 earnings report and financial analysis

IT & Services, Others/Services


Financial Highlights

  • Net Sales: ¥3.43B
  • Operating Income: ¥489M
  • Net Income: ¥199M
  • EPS: ¥3.01

Income Statement

ItemCurrentPriorYoY %
Net Sales¥3.43B¥3.64B-5.8%
Cost of Sales¥754M¥385M+95.7%
Gross Profit¥2.68B¥3.26B-17.8%
SG&A Expenses¥2.19B¥2.19B-0.2%
Operating Income¥489M¥1.06B-54.0%
Non-operating Income¥62M¥30M+110.1%
Non-operating Expenses¥92M¥46M+98.2%
Ordinary Income¥459M¥1.05B-56.2%
Profit Before Tax¥404M¥1.06B-61.9%
Income Tax Expense¥205M¥366M-44.0%
Net Income¥199M¥694M-71.3%
Net Income Attributable to Owners¥198M¥693M-71.4%
Total Comprehensive Income¥229M¥649M-64.7%
Basic EPS¥3.01¥10.47-71.3%
Diluted EPS¥3.01¥10.47-71.3%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥15.26B¥17.96B¥-2.70B
Cash and Deposits¥12.13B¥14.69B¥-2.57B
Accounts Receivable¥2.44B¥2.62B¥-184M
Non-current Assets¥5.97B¥4.97B+¥1.00B
Property, Plant & Equipment¥66M¥70M¥-5M
Intangible Assets¥918M¥863M+¥55M
Goodwill¥494M¥432M+¥62M
Investment Securities¥4.64B¥3.69B+¥950M
Total Assets¥21.23B¥22.93B¥-1.69B
Current Liabilities¥4.86B¥5.23B¥-369M
Accounts Payable¥3.86B¥3.94B¥-82M
Non-current Liabilities¥107M¥115M¥-9M
Total Liabilities¥4.97B¥5.35B¥-378M
Total Equity¥16.27B¥17.58B¥-1.31B
Capital Stock¥1.19B¥1.19B¥0
Capital Surplus¥294M¥294M¥0
Retained Earnings¥14.89B¥15.95B¥-1.06B
Treasury Stock¥-284M--
Owners' Equity¥16.23B¥17.55B¥-1.31B
Working Capital¥10.40B--

Profitability Ratios

ItemValue
Net Profit Margin5.8%
Gross Profit Margin78.0%
Current Ratio313.8%
Quick Ratio313.8%
Debt-to-Equity Ratio0.31x
Effective Tax Rate50.8%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change-5.8%
Operating Income YoY Change-54.0%
Ordinary Income YoY Change-56.1%
Profit Before Tax YoY Change-61.9%
Net Income YoY Change-71.4%
Net Income Attributable to Owners YoY Change-71.3%
Total Comprehensive Income YoY Change-64.7%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)66.31M shares
Treasury Stock612K shares
Average Shares Outstanding65.94M shares
Book Value Per Share¥247.59

Dividend Information

ItemAmount
Q2 Dividend¥10.50

Segment Information

SegmentRevenueOperating Income
CostPerActionSolutionBusinessReportab¥2.53B¥1.61B
Strategic¥1.04B¥-473M

Full Year Forecast

ItemForecast
Net Sales Forecast¥7.33B
Operating Income Forecast¥1.20B
Ordinary Income Forecast¥1.18B
Net Income Attributable to Owners Forecast¥687M
Basic EPS Forecast¥10.44
Dividend Per Share Forecast¥21.00