In Q2, progress on large-scale projects and a favorable order environment led to record highs with net sales of 5,895 million yen and operating income of 574 million yen (YoY +348 million yen). Full-year guidance remains 1.3 trillion yen in net sales and 1,000 million yen in operating income, but interim net income was revised to 99 million yen due to 313 million yen in gains on sale of investment securities and 499 million yen in impairment. Direct impact from the incident is currently limited. Topics include AI deployment across the company, new Osaka office, and the solidification of demand for PCB processing facility demolitions.<\/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":"BESTERRA CO., LTD","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/1433-20260909-02.pdf","jir_short_summary":"In Q2, progress on large-scale projects and a favorable order environment led to record highs with net sales of 5,895 million yen and operating income of 574 million yen (YoY +348 million yen). Full-year guidance remains 1.3 trillion yen in net sales and 1,000 million yen in operating income, but interim net income was revised to 99 million yen due to 313 million yen in gains on sale of investment securities and 499 million yen in impairment. Direct impact from the incident is currently limited. Topics include AI deployment across the company, new Osaka office, and the solidification of demand for PCB processing facility demolitions.","jir_summary":"### Overview of Results\nAlthough the second quarter was a transitional period, progress on major projects exceeded plans, with net sales rising 794 million yen YoY to a record high. Gross profit margin improved by 3.6 percentage points to 21.8%, and operating income increased by 348 million yen. The order environment remains favorable, with order value of 6,198 million yen and a backlog of 8,851 million yen supporting a solid outlook.\n\n### Outlook and Risks\nFull-year guidance remains unchanged at net sales of 13,000 million yen and operating income of 1,000 million yen. The direct impact of the incident on profit and loss is currently unclear, but is not expected to be material. Mid-term initiatives include company-wide AI deployment (three-layer approach), establishment of the Osaka office, and the onset of demand for PCB processing facility demolition.","jir_financial_highlights":"Net Sales: 5,895 (YoY +794 ( +15.6% ))\nOperating Income: 574 (YoY +348 ( +154.1% ))\nGross Profit Margin: 21.8% (YoY 18.2% \u2192 21.8% improvement)\nOrder Backlog: 6,198 (YoY +2,012 ( +48.1% ))\nNet Income: 99 (Impact of 313 million yen gains on sale of investment securities and 499 million yen impairment recognized)","jir_category":"","jir_hashtags":"#BESTERRA, #Earnings, #NotShareBuyback, #NewOsakaOffice","jir_key_figures":"Net Sales: 5,895 million yen (YoY +794 million yen \/ +15.6%)\nOrder Backlog: 6,198 million yen (YoY +2,012 million yen \/ +48.1%)\nOperating Income: 574 million yen (YoY +348 million yen \/ +154.1%)","jir_meta_title":"\u3010BESTERRA\u3011FY2027 Interim 2Q Results | Net Sales 5,895 million yen, Record High","jir_meta_description":"Overview of BESTERRA's FY2027 interim 2Q earnings. Net sales 5,895 million yen, operating income 574 million yen, order value 6,198 million yen, gross margin 21.8% improvement. Full-year outlook: net sales 13,000 million yen, operating income 1,000 million yen.","jir_og_title":"BESTERRA Announces Q2 Results | Net Sales 5,895 million yen, Record High","jir_og_description":"BESTERRA's earnings presentation. Q2 shows progress on large-scale projects and strong orders, with record-high profits. Full-year outlook is 13,000 million yen in net sales and 1,000 million yen in operating income, with growth strategies including AI utilization and expanding Osaka presence.","jir_og_image_url":"","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend\", \"jir_chart_json_data\": \"\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Profit Margin Analysis\", \"jir_chart_json_data\": \"\"}, {\"jir_chart_id\": \"order_backlog_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Order Backlog Trend\", \"jir_chart_json_data\": \"\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Comparison of Guidance and Actuals\", \"jir_chart_json_data\": \"\"}]","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-111772","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n