Recognized impairment losses on investment securities amounting to 499 million yen as a special loss. Second-quarter results: net sales 5,895 million yen, operating profit 574 million yen, Ordinary income 609 million yen, net income attributable to owners of parent for the interim 99 million yen, interim net income per share 11.18 yen. While several items beat previous forecasts, the inclusion of special losses reduced interim net income below expectations. Full-year forecast revised to net sales 13,000 million yen, operating profit 1,000 million yen, ordinary income 1,020 million yen, net income attributable to owners of parent 530 million yen, and net income per share 59.81 yen. Dividend forecast unchanged.<\/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\/1433-20260909-03.pdf","jir_short_summary":"Recognized impairment losses on investment securities amounting to 499 million yen as a special loss. Second-quarter results: net sales 5,895 million yen, operating profit 574 million yen, Ordinary income 609 million yen, net income attributable to owners of parent for the interim 99 million yen, interim net income per share 11.18 yen. While several items beat previous forecasts, the inclusion of special losses reduced interim net income below expectations. Full-year forecast revised to net sales 13,000 million yen, operating profit 1,000 million yen, ordinary income 1,020 million yen, net income attributable to owners of parent 530 million yen, and net income per share 59.81 yen. Dividend forecast unchanged.","jir_summary":"### Overview of Results\nIn today's mid-year earnings release, we report a special loss of 493\u2013499 million yen as impairment on investment securities. Second-quarter results show net sales of 5,895 million yen, operating profit of 574 million yen, ordinary income of 609 million yen, net income attributable to owners of parent for the interim of 99 million yen, and interim net income per share of 11.18 yen. While many items surpassed the previous forecast, the presence of a special loss reduced interim net income below the forecast. The full-year forecast has been revised to net sales of 13,000 million yen, operating profit of 1,000 million yen, ordinary income of 1,020 million yen, net income attributable to owners of parent 530 million yen, and net income per share of 59.81 yen. Dividend forecast remains unchanged.\n\n### Outlook and Factors\nThe full-year outlook remains conservative, reflecting progress on major projects in the latter half of the year. Net income for the current year has been revised downward due to one-off factors. While margins have improved, it is important to monitor the progress of large-scale projects toward the year-end, as they may impact results. Dividend forecast remains unchanged.","jir_financial_highlights":"Special loss: 499 million yen (Unknown)\nNet sales (Second Quarter): 5,895 million yen (Increased from previous forecast of 5,706 million yen)\nOperating profit (Second Quarter): 574 million yen (Increased from previous forecast of 400 million yen)\nOrdinary income (Second Quarter): 609 million yen (Increased from previous forecast of 416 million yen)\nNet income attributable to owners of parent (Interim, Second Quarter): 99 million yen (Decreased from previous forecast of 287 million yen)\nNet income per share (Interim): 11.18 yen (Decreased from previous forecast of 32.48 yen)\nFull-year net sales: 13,000 million yen (Same as the previously announced forecast)\nFull-year operating profit: 1,000 million yen (Same as the previously announced forecast)\nFull-year ordinary income: 1,020 million yen (Same as the previously announced forecast)\nNet income attributable to owners of parent: 530 million yen (\u25b3170 million yen)\nNet income per share (Year): 59.81 yen (Decreased from previous forecast of 79.00 yen)","jir_category":"","jir_hashtags":"#Bestera, #Earnings, #FullYearRevision","jir_key_figures":"Special loss: 499 million yen\nNet sales (Second Quarter): 5,895 million yen\nNet income attributable to owners of parent (Year-long): 530 million yen","jir_meta_title":"\u3010Bestera\u3011Recording of Special Loss and Revision of Full-Year Forecast | September 9, 2026","jir_meta_description":"Bestera records impairment losses on investment securities as a special loss. Second-quarter results show net sales of 5,895 million yen and operating profit of 574 million yen. Full-year forecast revised; progress on major projects may affect second-half performance. Dividend forecast unchanged.","jir_og_title":"Bestera | Special Loss Recording and Full-Year Forecast Revision","jir_og_description":"Bestera discloses a special loss and the second-quarter results. Full-year forecast revised, with attention to future performance trends and dividends.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","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-111773","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n