F.C.C. (7296) Q2 2027 earnings summary

Executive summary

• H1 FY2027 revenue rose 16.6% YoY to ¥147,394 million; operating profit increased 40.8% to ¥14,267 million and profit attributable to owners of parent rose 36.8% to ¥12,262 million.

• Full-year FY2027 guidance was raised: revenue ¥280,000 million, operating profit ¥23,500 million, profit before tax ¥25,500 million and parent profit ¥18,000 million.

Financial highlights

• Gross profit was ¥28,032 million vs ¥23,044 million YoY; operating profit was ¥14,267 million vs ¥10,135 million.

• Profit before income taxes rose 40.0% YoY to ¥15,478 million; net profit rose 36.9% to ¥12,291 million.

• Basic EPS was ¥255.78 vs ¥185.13; comprehensive income was ¥11,054 million vs ¥10,029 million.

• Operating cash flow was ¥14,068 million vs ¥11,538 million; cash and cash equivalents ended the period at ¥68,675 million.

Outlook and guidance

• FY2027 forecast: revenue ¥280,000 million (+7.3% YoY), operating profit ¥23,500 million (+24.2%), pretax profit ¥25,500 million (+18.2%) and parent profit ¥18,000 million (-4.1%).

• Compared with the prior forecast, revenue increased from ¥265,000 million and operating profit from ¥22,000 million; pretax profit rose from ¥24,000 million and parent profit from ¥17,000 million.

• Full-year basic EPS forecast is ¥377.40; forecast operating margin is 8.4%.

• FY2027 dividend forecast is ¥190 per share, including ¥95 for each of the interim and year-end payments; the dividend forecast was revised.