HARD OFF CORPORATION Co.,Ltd. FY2026 Q2 Earnings Report | IR Tracker

HARD OFF CORPORATION Co.,Ltd. FY2026 Q2 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥17.26B
Operating Income: ¥1.33B
Net Income: ¥928M
EPS: ¥66.58

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥17.26B	¥16.16B	+6.8%
Cost of Sales	¥5.45B	¥5.07B	+7.4%
Gross Profit	¥11.81B	¥11.09B	+6.5%
SG&A Expenses	¥10.48B	¥9.56B	+9.6%
Operating Income	¥1.33B	¥1.53B	-13.3%
Non-operating Income	¥118M	¥123M	-4.1%
Non-operating Expenses	¥16M	¥17M	-3.0%
Ordinary Income	¥1.43B	¥1.64B	-12.8%
Profit Before Tax	¥1.41B	¥1.58B	-10.6%
Income Tax Expense	¥482M	¥549M	-12.2%
Net Income	¥928M	¥1.03B	-9.7%
Net Income Attributable to Owners	¥925M	¥1.02B	-9.4%
Total Comprehensive Income	¥994M	¥1.08B	-8.0%
Interest Expense	¥15M	¥7M	+125.1%
Basic EPS	¥66.58	¥73.51	-9.4%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥15.65B	¥13.92B	+¥1.73B
Cash and Deposits	¥3.96B	¥3.01B	+¥951M
Accounts Receivable	¥1.36B	¥1.38B	¥-16M
Inventories	¥9.61B	¥8.97B	+¥634M
Non-current Assets	¥12.00B	¥11.70B	+¥296M

Profitability Ratios

Item	Value
Net Profit Margin	5.4%
Gross Profit Margin	68.4%
Current Ratio	191.9%
Quick Ratio	74.1%
Debt-to-Equity Ratio	0.51x
Interest Coverage Ratio	87.20x
Effective Tax Rate	34.2%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+6.8%
Operating Income YoY Change	-13.3%
Ordinary Income YoY Change	-12.7%
Net Income Attributable to Owners YoY Change	-9.4%
Total Comprehensive Income YoY Change	-7.9%

Item	Value
Shares Outstanding (incl. Treasury)	13.95M shares
Treasury Stock	58K shares
Average Shares Outstanding	13.90M shares
Book Value Per Share	¥1,315.68

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥78.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥36.00B
Operating Income Forecast	¥3.55B
Ordinary Income Forecast	¥3.66B
Net Income Attributable to Owners Forecast	¥2.45B
Basic EPS Forecast	¥176.30
Dividend Per Share Forecast	¥78.00