For the second quarter of the 2027 January period, net sales were 5,895,455 thousand yen (YoY +15.6%), operating income was 574,840 thousand yen (YoY +154.1%), ordinary income was 609,027 thousand yen (YoY +183.2%), and net income attributable to owners of the parent was 99,106 thousand yen (YoY -55.1%). Extraordinary income of 314,158 thousand yen and extraordinary losses of 500,158 thousand yen were recognized. Full-year guidance was revised upward: net sales of 13,000,000 thousand yen, operating income of 1,000,000 thousand yen, ordinary income of 1,020,000 thousand yen, and net income attributable to owners of the parent of 530,000 thousand yen. Mid-term plan \u201cLeading the Future 2030\u201d was announced. The current year dividend forecast is 40 yen per share (for the full year).<\/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":"1433","jir_company_name":"Bestera Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/1433-20260909-01.pdf","jir_short_summary":"For the second quarter of the 2027 January period, net sales were 5,895,455 thousand yen (YoY +15.6%), operating income was 574,840 thousand yen (YoY +154.1%), ordinary income was 609,027 thousand yen (YoY +183.2%), and net income attributable to owners of the parent was 99,106 thousand yen (YoY -55.1%). Extraordinary income of 314,158 thousand yen and extraordinary losses of 500,158 thousand yen were recognized. Full-year guidance was revised upward: net sales of 13,000,000 thousand yen, operating income of 1,000,000 thousand yen, ordinary income of 1,020,000 thousand yen, and net income attributable to owners of the parent of 530,000 thousand yen. Mid-term plan \u201cLeading the Future 2030\u201d was announced. The current year dividend forecast is 40 yen per share (for the full year).","jir_summary":"### Summary of Results\nDuring the current interim period, progress on large-scale projects exceeded plans and the order-taking environment remained robust, leading to sales surpassing the previous year. On the other hand, an impact from a year 20F extraordinary loss due to impairment of marketable securities diminished interim net income versus the prior year. The mid-term management plan 2030, focusing on decarbonization dismantling technology development and AI-driven competitiveness, was announced. The full-year 2027 forecast was revised upward considering gains from policy-held share sales and impairment losses on marketable securities.\n\n### Outlook and Strategy\nThe new mid-term plan 'Leading the Future Mid-Term Management Plan 2030' outlines three focus strategies: development of decarbonization dismantling methods and AI-driven competitiveness, expanding footprint in plant cluster regions to maximize orders and recurring revenue, and exploring overseas markets while laying the groundwork for future expansion. The full-year forecast has been revised, and future market trends and risks such as accidents will be closely monitored.","jir_financial_highlights":"Net Sales: 5,895,455 thousand yen (YoY+15.6\uff05)\nOperating income: 574,840 thousand yen (YoY+154.1\uff05)\nOrdinary income: 609,027 thousand yen (YoY+183.2\uff05)\nNet income attributable to owners of the parent (interim): 99,106 thousand yen (YoY\u25b355.1\uff05)\nFull-year net sales: 13,000,000 thousand yen (revised)\nFull-year operating income: 1,000,000 thousand yen (revised)\nFull-year ordinary income: 1,020,000 thousand yen (revised)\nFull-year net income attributable to owners of the parent: 530,000 thousand yen (revised)","jir_category":"","jir_hashtags":"#Bestera, #InterimFinancials, #AIUtilization, #LeadingtheFuture2030","jir_key_figures":"Net sales: 5,895,455 thousand yen (YoY +15.6%)\nOperating income: 574,840 thousand yen (YoY +154.1%)\nNet income attributable to owners of the parent (interim): 99,106 thousand yen (YoY -55.1%)","jir_meta_title":"\u3010Bestera\u30112027 Jan Period Q2 Financial Results\uff5cNet Sales at 5,895 million yen, Revisions to Full-Year 13,000 million yen","jir_meta_description":"Summary of Bestera's 2027 January period Q2 financial results. Net sales exceeded the previous year; operating and ordinary income rose significantly. Interim net income declined. Full-year guidance revised, and Leading the Future 2030 announced. Dividend outlook and growth strategy explained.","jir_og_title":"Bestera: Revenue Stable in 2Q, Net Income Declines; Full-Year Guidance Revised","jir_og_description":"Bestera's 2Q 2027 results. Revenue increased YoY, but interim net income declined. Full-year guidance revised and a mid-term plan outlining five growth strategies announced.","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\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-02\\\",\\\"2026-07\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[5895455,5895455]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-02\\\",\\\"2026-07\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[? ,574840]}]}}\"}]","ir_related_company":58745,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-111771","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n