S Foods (2292) Q2 2027 earnings summary

Executive summary

• H1 FY2027 net sales rose 8.0% YoY; operating and ordinary profit increased, while profit attributable to owners of parent declined 22.5%.

• FY2027 guidance projects sales growth but lower operating profit, ordinary profit, and profit attributable to owners of parent YoY.

Financial highlights

• H1 net sales were ¥247,261 million, up 8.0% YoY; operating profit was ¥4,455 million, up 23.8%.

• Ordinary profit was ¥5,021 million, up 24.2% YoY; profit attributable to owners of parent was ¥3,216 million, down 22.5%.

• Basic EPS was ¥101.51, compared with ¥131.09 in H1 FY2026.

Outlook and guidance

• FY2027 forecast: net sales ¥500,000 million, up 5.9% YoY; operating profit ¥11,000 million, down 6.2%.

• FY2027 ordinary profit forecast is ¥10,000 million, down 4.5%; profit attributable to owners of parent is ¥6,500 million, down 29.6%.

• Forecast basic EPS is ¥205.07; financial result forecast was unchanged.