{"id":103108,"date":"2026-08-13T12:10:00","date_gmt":"2026-08-13T03:10:00","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3696-20260813-02_wp_financial_summary\/"},"modified":"2026-08-13T12:10:00","modified_gmt":"2026-08-13T03:10:00","slug":"3696-20260813-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3696\/ir\/3696-20260813-02_wp_financial_summary\/","title":{"rendered":"Financial Results Briefing Materials (For the 12th Month Period Ended December 2026) &#8211; Q2"},"content":{"rendered":"<p>Q2 of the 12-month period ended December 2026 results announcement. Net sales grew YoY, with improving operating income and EBITDA. Segment focus is mobile services. Future earnings outlook and guidance revisions are included, with attention to trends in costs and selling, general and administrative expenses. Comparisons to prior forecasts and YoY growth rates are disclosed.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3696","jir_company_name":"Ceres Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3696-20260813-02.pdf","jir_short_summary":"Q2 of the 12-month period ended December 2026 results announcement. Net sales grew YoY, with improving operating income and EBITDA. Segment focus is mobile services. Future earnings outlook and guidance revisions are included, with attention to trends in costs and selling, general and administrative expenses. Comparisons to prior forecasts and YoY growth rates are disclosed.","jir_summary":"### Section heading\nIn the overview of the consolidated results, net sales grew year over year, with operating income and EBITDA significantly increasing, led by mobile services. Segment-wise, mobile services is a major contributor, and excluding the impact of D2C and MQ, overall profitability shows an improving trend.\n\n### Second section heading\nThe income statements include segment-level profitability and trends in cost items (selling, general and administrative expenses, etc.). Future forecast revisions (earnings guidance) are provided in a separate document. The policy on shareholder returns and the contribution of certain businesses are detailed.","jir_financial_highlights":"Net sales: 18,764 (+YoY 126.0%)\nGross profit: 8,277 (+YoY 20.8%)\nOperating income: 2,302 (+YoY 57.5%)\nEBITDA: 2,691 (+YoY  -)\nStrengthening shareholder returns (estimated): Unknown (Unknown)","jir_category":"","jir_hashtags":"CEP earnings, Mobile services business, Segmented net sales, Earnings guidance revisions, Shareholder returns, Cash flow","jir_key_figures":"Net sales: 18,764 (million yen)\nGross profit: 8,277 (million yen)\nOperating income: 2,302 (million yen)","jir_meta_title":"Ceres Financial Results (For the 12th Month Period Ended December 2026) \u2014 Net sales 18,764 million yen, YoY +126.0%","jir_meta_description":"Financial results briefing materials for shareholders. Includes Q2 trends in net sales, operating income and EBITDA, segment performance, YoY comparisons, revisions to guidance, and shareholder return policy. Please refer to the PDF for detailed figures.","jir_og_title":"Ceres Financial Results Announcement (Q2 of the Fiscal Year Ending December 2026)","jir_og_description":"Ceres reports Q2 results for the fiscal year ending December 2026. Net sales surged YoY, with increases in operating income and EBITDA. Explanations of segment breakdown and future outlook are provided.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025 Q2\\\",\\\"2026 Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Mobile Services\\\",\\\"data\\\":[12110,17143]},{\\\"label\\\":\\\"Financial Services\\\",\\\"data\\\":[293, 0]}]}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025 Q2\\\",\\\"2026 Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Company-wide\\\",\\\"data\\\":[1202,2302]}]}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segmented Net Sales\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"Mobile Services\\\",\\\"Financial Services\\\"],\\\"datasets\\\":[{\\\"data\\\":[17438, 593]},{\\\"data\\\":[?]}]}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Profit Margin Analysis\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025 Q2\\\",\\\"2026 Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating margin\\\",\\\"data\\\":[? , ?]},{\\\"label\\\":\\\"Ordinary income margin\\\",\\\"data\\\":[? , ?]}]}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Forecast vs Actual\", \"jir_chart_json_data\": \"{\\\"columns\\\":[\\\"Item\\\",\\\"2026 Q2 Actual\\\",\\\"2026 Year-end Guidance\\\",\\\"YoY\\\"],\\\"rows\\\":[[\\\"Net sales\\\",18764,37000,+50.7%],[\\\"Operating income\\\",2302,3700, +60%]]}\"}]","ir_related_company":57677,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-103108","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Financial Results Briefing Materials (For the 12th Month Period Ended December 2026) - Q2 - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3696\/ir\/3696-20260813-02_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3696\/ir\/3696-20260813-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3696\/ir\/3696-20260813-02_wp_financial_summary\/\",\"name\":\"Financial Results Briefing Materials (For the 12th Month Period Ended December 2026) - Q2 - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-08-13T03:10:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3696\/ir\/3696-20260813-02_wp_financial_summary\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-3696\/ir\/3696-20260813-02_wp_financial_summary\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3696\/ir\/3696-20260813-02_wp_financial_summary\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Financial Results Briefing Materials (For the 12th Month Period Ended December 2026) &#8211; 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