For the second quarter of the 2027 January term, consolidated net sales reached 1.928 billion yen (YoY 132.9%), operating loss was 1.388 billion yen (significant YoY improvement), ordinary loss was 3.091 billion yen, and net loss attributable to owners of the parent was 3.104 billion yen. With demand recovery for separators and ion-exchange membranes, sales are expected to recover in the second half and progress on new projects. At the end of the interim period, total assets were 4.928 billion yen, net assets were 3.932 billion yen, and equity ratio stood at 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/6619-20260910-01.pdf","jir_short_summary":"For the second quarter of the 2027 January term, consolidated net sales reached 1.928 billion yen (YoY 132.9%), operating loss was 1.388 billion yen (significant YoY improvement), ordinary loss was 3.091 billion yen, and net loss attributable to owners of the parent was 3.104 billion yen. With demand recovery for separators and ion-exchange membranes, sales are expected to recover in the second half and progress on new projects. At the end of the interim period, total assets were 4.928 billion yen, net assets were 3.932 billion yen, and equity ratio stood at 79.6%.","jir_summary":"### Section Heading\nIn the interim period, the Separator business and the Ion Exchange Membrane business showed solid growth, surpassing the prior year's corresponding period. Specifically, separators reached 1,131 million yen (YoY 133.5%), and ion exchange membranes reached 796 million yen (YoY 132.1%), totaling 1,928 million yen (YoY 132.9%). Although there were increases in raw material costs, operating loss was substantially improved due to reductions in manufacturing costs, personnel costs, depreciation, and lower inventory write-downs.\n\n### Section 2 Heading\nIn terms of financial position, total assets were about 4.928 billion yen and net assets about 3.932 billion yen, with the equity ratio at 79.6%. While cash and deposits increased at the interim period end, there were changes in asset composition such as increases in accounts receivable and decreases in short-term loans receivable. Although interim period performance remains uncertain, progress is being made on mass production preparations for high-end EV and ESS projects for new customers, and increased shipments are expected in the second half. The company will continue expanding sales of separators and ion exchange membranes both domestically and internationally.","jir_financial_highlights":"Revenue: 1,928 (YoY 132.9%)\nOperating loss: \u25b31,388 (YoY \u25b31,480)\nOrdinary loss: \u25b33,091 (YoY \u25b32,321)\nNet loss attributable to owners of the parent: \u25b33,104 (YoY \u25b32,055)\nTotal assets: 4,928 (YoY \u25b32,723)\nNet assets: 3,932 (YoY \u25b31,616)","jir_category":"","jir_hashtags":"#DoubleScope, #InterimFinancials, #Separator, #IonExchangeMembrane, #AIInvestments","jir_key_figures":"Revenue: 1,928 million yen (YoY 132.9%)\nOperating loss: \u25b31,388 million yen (YoY improvement)\nNet loss attributable to owners of the parent: \u25b33,104 million yen","jir_meta_title":"Double Scope | 2027 January Term Q2 Earnings Summary | Sales up 131%+, Operating Loss Significantly Improved","jir_meta_description":"Double Scope 2027 January term Q2 earnings summary. Revenue 1,928 million yen (YoY 132.9%), operating loss improved. Coverage of Separator and Ion Exchange Membrane sales, outlook for the second half, and key financial position.","jir_og_title":"[Double Scope] Q2 Earnings Summary for the 2027 January Term Released","jir_og_description":"Sales of separators and ion exchange membranes expanded. Summary of second-half recovery prospects and financial position trends.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":0,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-112288","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n