For the second quarter of the 2026 fiscal year, net sales were 56,242 million yen, operating income 5,503 million yen, ordinary income 5,348 million yen, and net income attributable to owners of the parent 6,179 million yen. Special gains were recorded, including foreign exchange gains of 696 million yen and gains on sale of fixed assets of 4,306 million yen. Segment highlights: Solar panel manufacturing 51,255 million yen, Green energy 4,667 million yen, others 319 million yen. In the US market, while affected by tariffs (AD\/CVD), the company is expanding the supply chain with cell production commencing in Ethiopia and increasing supply from the new US plant to strengthen the supply 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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-19","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3856-20260819-04.pdf","jir_short_summary":"For the second quarter of the 2026 fiscal year, net sales were 56,242 million yen, operating income 5,503 million yen, ordinary income 5,348 million yen, and net income attributable to owners of the parent 6,179 million yen. Special gains were recorded, including foreign exchange gains of 696 million yen and gains on sale of fixed assets of 4,306 million yen. Segment highlights: Solar panel manufacturing 51,255 million yen, Green energy 4,667 million yen, others 319 million yen. In the US market, while affected by tariffs (AD\/CVD), the company is expanding the supply chain with cell production commencing in Ethiopia and increasing supply from the new US plant to strengthen the supply chain.","jir_summary":"### Overview of Results\nFor the interim period, net sales were 56,242 million yen, operating income 5,503 million yen, ordinary income 5,348 million yen, and net income attributable to owners of the parent 6,179 million yen. As special gains, foreign exchange gains of 696 million yen and fixed asset sale gains of 4,306 million yen were recorded, while certain figures in the financial summary were revised. By segment, Solar panel manufacturing accounted for 51,255 million yen, Green energy 4,667 million yen, and others 319 million yen. In the US market, despite tariff impacts, the company is advancing supply chain strengthening by starting cell production in Ethiopia and expanding supply from a new US plant.\n\n### Outlook and Risks\nRisks driven by tariff trends in the US market and geopolitical developments remain. The company aims to strengthen its earnings base through cost competitiveness of Ethiopian cell production and expanded production at its US plant. Interim period's financial position shows an improved equity ratio of 22.2%, and cash and cash equivalents have increased. As of the earnings announcement, the annual dividend forecast is undecided, and any revision to full-year earnings guidance remains as previously announced.","jir_financial_highlights":"Sales: 56,242 (YoY interim period\u2014)\nOperating income: 5,503 (YoY interim period increase)\nOrdinary income: 5,348 (YoY interim period increase)\nNet income attributable to owners of the parent: 6,179 (YoY interim period increase)\nSpecial gains: 4,547 (Details: foreign exchange gain 696, gains on sale of fixed assets 4,306, others)\nShareholders' equity ratio: 22.2 (End of previous year 15.6% \u2192 22.2%)","jir_category":"","jir_hashtags":"#Abalance, #SolarPanel, #RenewableEnergy, #FinancialSummary","jir_key_figures":"Sales: 56,242 million yen\nOperating income: 5,503 million yen\nOrdinary income: 5,348 million yen","jir_meta_title":"\u3010Abalance\u3011Strengthening Profitability through Expansion in Renewable Energy and Contribution from Special Gains\uff5cQ2 FY2026","jir_meta_description":"Abalance's Q2 FY2026 results show net sales of 56,242 million yen, operating income of 5,503 million yen, and 4,547 million yen in special gains. Strengthening the supply chain considering US tariff trends and expanding operations in Ethiopia enhance the earnings base.","jir_og_title":"Abalance Q2 FY2026 Results\uff5cSales 56,242 million yen","jir_og_description":"Abalance's Q2 results show net sales of 56,242 million yen, operating income of 5,503 million yen, and special gains of 4,547 million yen. Tariff measures in the US and expansion of new plants are key points.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/9\\\",\\\"2025\/12\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[56242, not_allowed],\\\"borderColor\\\":\\\"#3e95cd\\\",\\\"fill\\\":false}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/9\\\",\\\"2025\/12\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating income\\\",\\\"data\\\":[5503, not_allowed],\\\"borderColor\\\":\\\"#8e5ea2\\\",\\\"fill\\\":false}]},\\\"options\\\":{}}\"}]","ir_related_company":59421,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-105213","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n