Osaka Steel (5449) Q2 2027 earnings summary

Executive summary

• H1 FY2026 net sales fell to ¥40,951 million from ¥48,641 million; operating loss widened to ¥1,236 million from ¥170 million.

• Net loss attributable to owners of parent was ¥2,965 million, versus ¥1,550 million in H1 FY2025.

Financial highlights

• Gross profit was ¥2,517 million versus ¥3,869 million; SG&A declined to ¥3,753 million from ¥4,040 million.

• Ordinary loss widened to ¥2,758 million from ¥1,324 million; EPS was -¥99.12 versus -¥51.81.

• Comprehensive loss was ¥2,201 million, compared with ¥2,550 million in H1 FY2025.

Outlook and guidance

• FY2026 forecast: net sales ¥91,000 million (-9.0%), operating profit ¥100 million (-90.0%), ordinary loss ¥1,100 million, and attributable loss ¥2,000 million; EPS -¥66.85.

• The FY2026 forecasts were revised; actual results may vary significantly due to factors affecting future performance.