For the second quarter (interim) of the fiscal year ending February 2027, results were: Net Sales 5,050 million yen, Operating Income 394 million yen, Ordinary Income 406 million yen, and Net Income Attributable to Owners of Parent 255 million yen \u2014 each exceeding prior forecasts by 150 \/ 154 \/ 166 \/ 115 million yen respectively. The increases represent a 3.1% rise in sales and a 64.5%\u201382.2% improvement in profits. Early recognition of certain orders in the first half, productivity improvements through AI utilization, and reduced goodwill amortization contributed. The full-year forecast remains 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,"price_fetched_at":"","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":"2186","jir_company_name":"Sobal Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2186-20261014-02.pdf","jir_short_summary":"For the second quarter (interim) of the fiscal year ending February 2027, results were: Net Sales 5,050 million yen, Operating Income 394 million yen, Ordinary Income 406 million yen, and Net Income Attributable to Owners of Parent 255 million yen \u2014 each exceeding prior forecasts by 150 \/ 154 \/ 166 \/ 115 million yen respectively. The increases represent a 3.1% rise in sales and a 64.5%\u201382.2% improvement in profits. Early recognition of certain orders in the first half, productivity improvements through AI utilization, and reduced goodwill amortization contributed. The full-year forecast remains unchanged.","jir_summary":"### Summary of Results and Variances\nThis report discloses variances between actual results and the initial forecasts for the second quarter (interim) of the fiscal year ending February 2027. In the first half, sales recognition was brought forward due to a change in the schedule for certain lump-sum contract orders. Productivity improvements from AI utilization and a reduction in goodwill amortization also contributed, resulting in Operating Income, Ordinary Income, and Net Income Attributable to Owners of Parent all exceeding initial forecasts. Net Sales reached 5,050 million yen, Operating Income was 394 million yen, Ordinary Income was 406 million yen, and Net Income Attributable to Owners of Parent was 255 million yen. The full-year forecast remains unchanged at this time.\n\n### Outlook and Factors\nAlthough the profit improvement factors materialized in the first half, because of the impact of accelerated sales recognition, the full-year forecast remains unmodified. Going forward, it will be necessary to monitor the progress of lump-sum contract orders, the continued effectiveness of AI-driven productivity gains, trends in goodwill amortization expenses, and the influence of external factors.","jir_financial_highlights":"Net Sales: 5,050 million yen (Previous forecast A: 4,900 million yen \u2192 Actual B: 5,050 million yen, Change amount 150 million yen, Change rate 3.1%)\nOperating Income: 394 million yen (Previous forecast A: 240 million yen \u2192 Actual B: 394 million yen, Change amount 154 million yen, Change rate 64.5%)\nOrdinary Income: 406 million yen (Previous forecast A: 240 million yen \u2192 Actual B: 406 million yen, Change amount 166 million yen, Change rate 69.3%)\nNet Income Attributable to Owners of Parent: 255 million yen (Previous forecast A: 140 million yen \u2192 Actual B: 255 million yen, Change amount 115 million yen, Change rate 82.2%)\nNet Income per Share (interim): 32.42 yen (Previous forecast A: 17.80 yen \u2192 Actual B: 32.42 yen, Change amount 14.62 yen, Change rate Unknown)","jir_category":"","jir_hashtags":"#Sobal, #EarningsVarianceReport","jir_key_figures":"Net Sales: 5,050 million yen\nOperating Income: 394 million yen\nOrdinary Income: 406 million yen\nNet Income Attributable to Owners of Parent: 255 million yen\nNet Income per Share (interim): 32.42 yen","jir_meta_title":"Sobal Corporation Announces Q2 Earnings Variance | Sales and Profits Exceed Forecasts","jir_meta_description":"Sobal Corporation announced variances between actual results and prior forecasts for Q2 of fiscal 2027: Net Sales 5,050 million yen, Operating Income 394 million yen, Ordinary Income 406 million yen, Net Income Attributable to Owners of Parent 255 million yen. Early revenue recognition and AI-driven productivity improvements contributed; full-year forecast unchanged.","jir_og_title":"Sobal Corporation Q2 Earnings Variance Announcement | Net Sales 5,050 million yen, Profits Above Forecast","jir_og_description":"Sobal Corporation reported Q2 results exceeding forecasts, citing early revenue recognition and AI-driven productivity improvements as contributors to first-half profit improvements. The full-year forecast remains unchanged.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59419,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-130447","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n