{"id":131436,"date":"2026-10-15T17:09:07","date_gmt":"2026-10-15T08:09:07","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3548-20261015-01_wp_financial_summary\/"},"modified":"2026-10-15T17:09:07","modified_gmt":"2026-10-15T08:09:07","slug":"3548-20261015-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3548\/ir\/3548-20261015-01_wp_financial_summary\/","title":{"rendered":"Baroque Japan Limited: Financial Summary for the Second Quarter (Interim) of Fiscal Year Ending February 2027"},"content":{"rendered":"<p>For the interim period of the fiscal year ending February 2027, consolidated net sales were 23,469 million yen, down 5.4% year-on-year. Operating loss was 904 million yen, ordinary loss was 1,028 million yen, and net loss attributable to owners of parent was 1,495 million yen. Full-year forecasts have been revised.<\/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":"3548","jir_company_name":"Baroque Japan Limited","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3548-20261015-01.pdf","jir_short_summary":"For the interim period of the fiscal year ending February 2027, consolidated net sales were 23,469 million yen, down 5.4% year-on-year. Operating loss was 904 million yen, ordinary loss was 1,028 million yen, and net loss attributable to owners of parent was 1,495 million yen. Full-year forecasts have been revised.","jir_summary":"### Performance Overview\nNet sales for the interim period decreased year-on-year, impacted by lower domestic sales of core brands and increased costs in overseas operations. Operating loss, ordinary loss, and interim net loss all deteriorated. In terms of financial position, total assets decreased and the equity ratio declined to 40.8%. A revised full-year forecast for the interim period has been announced, including the recording of extraordinary losses and adjustments to the full-year performance forecast.\n\n### Outlook and Impact\nThe full-year forecast has been revised; recovery will depend on improvements in domestic and international demand and containment of supply chain costs. Cash flows fluctuated across operating, investing, and financing activities, and cash and cash equivalents decreased to 7,854 million yen at the end of the period. Investors will focus on progress in additional capital measures and cost-reduction initiatives from the perspective of financial soundness.","jir_financial_highlights":"Net Sales: 23,469 million yen (Year-over-Year -5.4%)\nOperating Income: -904 million yen\nOrdinary Income: -1,028 million yen\nNet Loss Attributable to Owners of Parent (Interim): -1,495 million yen\nEquity Ratio: 40.8%","jir_category":"","jir_hashtags":"#BaroqueJapanLimitedEarnings, #ShareBuyback, #BusinessStrategy, #InterimResults, #FinancialPosition","jir_key_figures":"Net Sales: 23,469 million yen (Year-over-Year -5.4%)\nOperating Loss: -904 million yen\nOrdinary Loss: -1,028 million yen\nNet Loss Attributable to Owners of Parent (Interim): -1,495 million yen\nEquity Ratio: 40.8%","jir_meta_title":"Baroque Japan Limited \u2014 FY Feb 2027 Q2 Financial Summary | Net Sales 23,469 million yen, widening losses","jir_meta_description":"Financial summary for Baroque Japan Limited for the second quarter of FY ending Feb 2027. Net sales declined 5.4% year-on-year, with widening operating, ordinary, and interim net losses. Summary of revised full-year forecasts and key financial points.","jir_og_title":"Baroque Japan Limited \u2014 FY Feb 2027 Q2 Financial Summary | Net Sales 23,469 million yen","jir_og_description":"Baroque Japan Limited interim results: declining net sales, widening losses, and revised full-year forecasts. 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