BUSINESS BRAIN SHOWA・OTA INC. FY2026 Q2 Earnings Report | IR Tracker

BUSINESS BRAIN SHOWA・OTA INC. FY2026 Q2 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥20.41B
Operating Income: ¥1.49B
Net Income: ¥1.24B
EPS: ¥113.57

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥20.41B	¥18.06B	+13.0%
Cost of Sales	¥15.91B	¥14.03B	+13.4%
Gross Profit	¥4.50B	¥4.03B	+11.6%
SG&A Expenses	¥3.06B	¥2.85B	+7.1%
Operating Income	¥1.49B	¥1.18B	+26.7%
Equity Method Investment Income	¥250M	¥185M	+34.8%
Profit Before Tax	¥1.98B	¥1.39B	+42.1%
Income Tax Expense	¥733M	¥386M	+89.7%
Net Income	¥1.24B	¥1.00B	+23.8%
Net Income Attributable to Owners	¥1.23B	¥992M	+23.9%
Total Comprehensive Income	¥1.29B	¥1.14B	+13.0%
Basic EPS	¥113.57	¥85.50	+32.8%
Diluted EPS	¥113.56	¥85.46	+32.9%
Dividend Per Share	¥37.00	¥37.00	+0.0%

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥19.09B	¥18.25B	+¥838M
Accounts Receivable	¥4.68B	¥5.09B	¥-413M
Inventories	¥148M	¥104M	+¥44M
Non-current Assets	¥27.18B	¥27.07B	+¥112M
Property, Plant & Equipment	¥599M	¥625M	¥-26M

Cash Flow Statement

Item	Current	Prior	Change
Cash and Cash Equivalents	¥10.82B	¥9.91B	+¥909M

Profitability Ratios

Item	Value
Net Profit Margin	6.0%
Gross Profit Margin	22.0%
Debt-to-Equity Ratio	0.54x
Effective Tax Rate	37.1%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+13.0%
Operating Income YoY Change	+26.7%
Profit Before Tax YoY Change	+42.1%
Net Income YoY Change	+23.8%
Net Income Attributable to Owners YoY Change	+23.9%
Total Comprehensive Income YoY Change	+13.1%

Item	Value
Shares Outstanding (incl. Treasury)	11.62M shares
Treasury Stock	806K shares
Average Shares Outstanding	10.82M shares
Book Value Per Share	¥2,778.63

Dividend Information

Item	Amount
Q2 Dividend	¥37.00
Year-End Dividend	¥41.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥42.60B
Operating Income Forecast	¥3.30B
Net Income Forecast	¥2.60B
Net Income Attributable to Owners Forecast	¥2.56B
Basic EPS Forecast	¥222.35
Dividend Per Share Forecast	¥66.50