S&J Corporation FY2026 Q2 Earnings Report | IR Tracker

S&J Corporation FY2026 Q2 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥1.10B
Operating Income: ¥278M
Net Income: ¥193M
EPS: ¥34.87

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥1.10B	¥908M	+21.6%
Cost of Sales	¥519M	¥473M	+9.7%
Gross Profit	¥585M	¥436M	+34.3%
SG&A Expenses	¥307M	¥247M	+24.0%
Operating Income	¥278M	¥188M	+47.9%
Non-operating Income	¥3M	¥848,000	+211.3%
Non-operating Expenses	¥547,000	-	-
Ordinary Income	¥280M	¥189M	+48.1%
Profit Before Tax	¥281M	¥189M	+48.2%
Income Tax Expense	¥87M	¥59M	+46.8%
Net Income	¥193M	¥129M	+49.6%
Depreciation & Amortization	¥43M	¥18M	+136.4%
Basic EPS	¥34.87	¥23.07	+51.1%
Diluted EPS	¥33.12	¥21.99	+50.6%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥2.60B	¥2.24B	+¥362M
Cash and Deposits	¥2.39B	¥2.00B	+¥390M
Accounts Receivable	¥137M	¥139M	¥-2M
Non-current Assets	¥423M	¥463M	¥-40M
Property, Plant & Equipment	¥340M	¥380M	¥-40M

Cash Flow Statement

Item	Current	Prior	Change
Operating Cash Flow	¥434M	¥148M	+¥287M
Investing Cash Flow	¥-4M	¥-232M	+¥229M
Financing Cash Flow	¥-41M	-	-
Free Cash Flow	¥431M	-	-

Profitability Ratios

Item	Value
Net Profit Margin	17.5%
Gross Profit Margin	53.0%
Current Ratio	301.8%
Quick Ratio	301.8%
Debt-to-Equity Ratio	0.40x
EBITDA Margin	29.1%
Effective Tax Rate	31.1%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+21.5%
Operating Income YoY Change	+47.8%
Ordinary Income YoY Change	+48.2%
Net Income YoY Change	+48.9%

Item	Value
Shares Outstanding (incl. Treasury)	5.63M shares
Treasury Stock	63K shares
Average Shares Outstanding	5.54M shares
Book Value Per Share	¥389.11
EBITDA	¥321M

Dividend Information

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

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥2.52B
Operating Income Forecast	¥519M
Ordinary Income Forecast	¥521M
Net Income Forecast	¥352M
Basic EPS Forecast	¥63.17
Dividend Per Share Forecast	¥15.00