Encourage Technologies Co.,Ltd. FY2026 Q2 Earnings Report | IR Tracker

Encourage Technologies Co.,Ltd. FY2026 Q2 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥1.29B
Operating Income: ¥137M
Net Income: ¥96M
EPS: ¥14.51

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥1.29B	¥1.22B	+5.3%
Cost of Sales	¥625M	¥660M	-5.2%
Gross Profit	¥662M	¥563M	+17.6%
SG&A Expenses	¥524M	¥461M	+13.7%
Operating Income	¥137M	¥102M	+34.3%
Non-operating Income	¥4M	¥2M	+128.3%
Non-operating Expenses	¥785,000	¥13,000	+5938.5%
Ordinary Income	¥141M	¥103M	+36.9%
Profit Before Tax	¥141M	¥104M	+36.1%
Income Tax Expense	¥45M	¥34M	+30.4%
Net Income	¥96M	¥69M	+39.1%
Depreciation & Amortization	¥58M	¥142M	-58.9%
Basic EPS	¥14.51	¥10.45	+38.9%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥4.22B	¥4.06B	+¥160M
Cash and Deposits	¥3.91B	¥3.71B	+¥206M
Accounts Receivable	¥221M	¥267M	¥-46M
Non-current Assets	¥602M	¥595M	+¥6M
Property, Plant & Equipment	¥43M	¥36M	+¥7M

Cash Flow Statement

Item	Current	Prior	Change
Operating Cash Flow	¥458M	¥178M	+¥280M
Investing Cash Flow	¥-1.08B	¥-99M	¥-985M
Financing Cash Flow	¥-168M	¥-134M	¥-34M
Free Cash Flow	¥-626M	-	-

Profitability Ratios

Item	Value
Net Profit Margin	7.5%
Gross Profit Margin	51.5%
Current Ratio	314.3%
Quick Ratio	314.3%
Debt-to-Equity Ratio	0.40x
EBITDA Margin	15.2%
Effective Tax Rate	31.7%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+5.3%
Operating Income YoY Change	+35.1%
Ordinary Income YoY Change	+36.1%
Net Income YoY Change	+38.9%

Item	Value
Shares Outstanding (incl. Treasury)	6.92M shares
Treasury Stock	262K shares
Average Shares Outstanding	6.66M shares
Book Value Per Share	¥517.97
EBITDA	¥195M

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥25.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥2.80B
Operating Income Forecast	¥300M
Ordinary Income Forecast	¥303M
Net Income Forecast	¥210M
Basic EPS Forecast	¥31.52
Dividend Per Share Forecast	¥26.00