Fiscal Year Ending February 2027 Q2 (Interim) Financial Summary

Summary of Results

Copa Corporation Inc. turned profitable in the second quarter (interim) of the fiscal year ending February 2027, reversing the loss recorded in the same period last year. Revenue was 1,052,699 thousand yen, down 7.4% year-over-year. Operating income was 15,377 thousand yen, ordinary income was 18,975 thousand yen, and interim net income was 12,074 thousand yen, marking the first profit in four fiscal periods. The full-year earnings forecasts remain unchanged. The equity ratio stood at 70.4%, and cash and cash equivalents totaled 462,294 thousand yen.

Outlook and Capital Policy

As of the end of the interim period, the company held 462,294 thousand yen in cash and determined that uncertainty regarding the going concern assumption is low at this time. The company will continue to target revenue growth and sustained profitability through cost control, optimization of advertising and social media activities, and strengthening live demonstration sales. Although the company operates a single business segment, it discloses revenue composition across diverse sales channels such as TV shopping, vendor sales, internet commerce, and demo cars, so the effectiveness of advertising and promotional expenses is expected to be a key influencing factor.