For the second quarter of the 2027 January term, sales were 3.049 billion yen (YoY +48.0%), operating income 443 million yen (YoY +330.4%), ordinary income 439 million yen (YoY +360.8%), and interim net income 303 million yen (YoY +414.5%). Full-year guidance and dividend expectations were revised upward. The dividend is planned as a regular dividend of 30 yen per share at year-end and a special dividend of 5 yen.<\/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":"7878","jir_company_name":"Koh\u30fbSai Incorporated","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/7878-20260911-01.pdf","jir_short_summary":"For the second quarter of the 2027 January term, sales were 3.049 billion yen (YoY +48.0%), operating income 443 million yen (YoY +330.4%), ordinary income 439 million yen (YoY +360.8%), and interim net income 303 million yen (YoY +414.5%). Full-year guidance and dividend expectations were revised upward. The dividend is planned as a regular dividend of 30 yen per share at year-end and a special dividend of 5 yen.","jir_summary":"### Key highlights\nIn the second quarter, domestic and international demand recovery and strict cost control substantially lifted sales and profits above the previous year. Sales were 3,049 million yen, operating income 443 million yen, ordinary income 439 million yen, and interim net income 303 million yen, marking significant profit growth. Strengthening of the production system and cost management contributed. The full-year forecast and dividend outlook were revised upward and a new outlook has been disclosed.\n\n### Financial position and cash flow\nTotal assets were 3,960 million yen, up vs the same period last year, with equity at 1,767 million yen and an equity ratio of 45.5% maintaining stability. Cash and cash equivalents rose to 573 million yen. Operating cash flow was a positive 61 million yen, investing cash flow was a negative 47 million yen, and financing cash flow was a positive 52 million yen. There are financing activities such as an increase in short-term borrowings.","jir_financial_highlights":"Sales: 3,049,510 (YoY +48.0%)\nOperating income: 443,134 (YoY +330.4%)\nOrdinary income: 439,812 (YoY +360.8%)\nInterim net income: 303,206 (YoY +414.5%)\nTotal assets: 3,960,491 (vs end of previous term +542,812)\nEquity ratio: 45.5% (vs previous term +0.2pt)","jir_category":"","jir_hashtags":"#KohSaiFinancials, Not a notice of treasury stock buyback, Shareholder return \/ dividend policy","jir_key_figures":"Sales: 3,049,510 thousand yen (YoY +48.0%)\nOperating income: 443,134 thousand yen (YoY +330.4%)\nInterim net income: 303,206 thousand yen (YoY +414.5%)","jir_meta_title":"Koh\u30fbSai 2027 January Term Interim Financials\uff5cSales 3,049 million yen, YoY +48.0%","jir_meta_description":"Overview of Koh\u30fbSai's 2027 January term interim financials. Increases in sales, operating income, ordinary income, and interim net income versus the previous year, revisions to full-year guidance and dividend outlook, and outlines of financial position and cash flow.","jir_og_title":"Koh\u30fbSai Interim Financials\uff5cSales 3,049 million yen, Large Increase","jir_og_description":"Koh\u30fbSai's 2027 January term interim financials show substantial profit growth. Full-year guidance and dividend outlook revised; financial position and cash flow disclosed.","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\\\",\\\"2027\/01\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[2061,3049,?]}]},\\\"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\\\":[\\\"2026\/02\\\",\\\"2026\/07\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[102,443]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Interim Net Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/02\\\",\\\"2026\/02\\\",\\\"2027\/01\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Interim Net Income\\\",\\\"data\\\":[58,303,303]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"assets_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Asset Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Current assets\\\",\\\"Non-current assets\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Total assets\\\",\\\"data\\\":[3197,763],\\\"backgroundColor\\\":\\\"#4dc9f6\\\"}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"liabilities_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Liability Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Current liabilities\\\",\\\"Non-current liabilities\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Total liabilities\\\",\\\"data\\\":[2055,102],\\\"backgroundColor\\\":\\\"#36a2eb\\\"}]},\\\"options\\\":{}}\"}]","ir_related_company":61311,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-112941","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n