OPTiM (3694) Q2 2027 earnings summary

Executive summary

• H1 FY2027 net sales rose 42.1% YoY to ¥7,062.0m; operating profit increased 11.1% to ¥1,015.8m and net profit rose 7.0% to ¥576.4m.

• Results were largely in line with plan; FY2027 guidance remained unchanged.

Financial highlights

• H1 gross profit was ¥2,816.2m, ordinary profit ¥950.4m and net profit attributable to owners ¥576.4m.

• Operating margin was 14.4%, down 4.0 percentage points YoY as revenue growth outpaced operating profit growth.

• EPS was ¥10.58 versus ¥9.78 YoY; total assets were ¥12,176.4m and net assets ¥9,935.6m at September 30, 2026.

Outlook and guidance

• FY2027 guidance, unchanged: net sales ¥12,980m, operating profit ¥1,980m, ordinary profit ¥1,993m, net profit ¥1,136m and EPS ¥20.85; record sales and operating profit targeted.

• AX Business forecast: sales ¥9.18bn, up 1.0%, and operating profit ¥4.98bn, down 0.3%; Agritech forecast: sales ¥3.80bn, up 44.0%, and operating loss ¥350m.

• FY2027 annual dividend forecast remained ¥0 per share.