{"id":135690,"date":"2026-10-28T16:57:32","date_gmt":"2026-10-28T07:57:32","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5994-20261028-03_wp_financial_summary\/"},"modified":"2026-10-28T16:57:32","modified_gmt":"2026-10-28T07:57:32","slug":"5994-20261028-03_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5994\/ir\/5994-20261028-03_wp_financial_summary\/","title":{"rendered":"Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the second quarter of the fiscal year ending March 2027 (consolidated), net sales were 23,119.674 million yen (0.3% increase YoY), operating income was 241.728 million yen (64.9% decrease YoY), ordinary income was 26.399 million yen (decrease YoY), and net income attributable to owners of parent for the interim period was 324.551 million yen (decrease YoY). The full-year forecast was revised to net sales of 46,000 million yen, operating income of 800 million yen, ordinary income of 360 million yen, and net income of 140 million yen. Dividends are expected to be 10 yen at the end of the second quarter and 15 yen at year-end, totaling 25 yen. Three segments are reported: automotive sintering, railway sintering, and hydraulic equipment products. One-time expenses, including costs related to suspension preparations at a U.S. subsidiary, affected results.<\/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 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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":"5994","jir_company_name":"Fine Sinter Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/5994-20261028-03.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2027 (consolidated), net sales were 23,119.674 million yen (0.3% increase YoY), operating income was 241.728 million yen (64.9% decrease YoY), ordinary income was 26.399 million yen (decrease YoY), and net income attributable to owners of parent for the interim period was 324.551 million yen (decrease YoY). The full-year forecast was revised to net sales of 46,000 million yen, operating income of 800 million yen, ordinary income of 360 million yen, and net income of 140 million yen. Dividends are expected to be 10 yen at the end of the second quarter and 15 yen at year-end, totaling 25 yen. Three segments are reported: automotive sintering, railway sintering, and hydraulic equipment products. One-time expenses, including costs related to suspension preparations at a U.S. subsidiary, affected results.","jir_summary":"### Performance Overview\nIn the second quarter of the fiscal year ending March 2027, net sales edged up while operating income, ordinary income and net income declined significantly. By segment, automotive sintering and railway sintering experienced profit declines due to weaker demand, while hydraulic equipment products posted higher sales and profits. One-time expenses, such as costs associated with suspension preparations at a U.S. subsidiary, weighed on profitability and reduced margins. The full-year forecast has been revised to net sales of 46,000 million yen, operating income of 800 million yen, ordinary income of 360 million yen, and net income of 140 million yen.\n\n### Outlook and Impact on Shareholders\nThe year-end dividend is expected to be 15 yen, combined with the 10 yen interim dividend to total 25 yen annually. Measures to improve capital efficiency included recording gains on sale of unused investment securities, but future performance remains uncertain depending on raw material price trends and supply-demand fluctuations. In the medium term, a recovery in demand for automotive and railway sintering and continued strength in hydraulic equipment could support earnings.","jir_financial_highlights":"Net Sales: 23,119.674 million yen (0.3% increase YoY)\nOperating Income: 241,728 thousand yen (Year-over-Year -79.9% decrease)\nOrdinary Income: 26,399 thousand yen (Year-over-Year -97.4% decrease)\nNet Income Attributable to Owners of Parent (Interim): 324,551 thousand yen (Year-over-Year -64.9% decrease)\nNet Assets per Share: 3,276.35 yen (Compared with end of previous fiscal year)","jir_category":"","jir_hashtags":"#FineSinter_IR, #EarningsRelease","jir_key_figures":"Net Sales: 23,119.674 million yen (YoY 0.3% increase)\nOperating Income: 241,728 thousand yen (Year-over-Year -79.9%)\nNet Income Attributable to Owners of Parent (Interim): 324,551 thousand yen (Year-over-Year -64.9%)","jir_meta_title":"Fine Sinter Co., Ltd. - Financial Summary for Q2 FY2027 | Net Sales \u00a523.12 billion, Operating Income \u00a5241.7 million","jir_meta_description":"Financial Summary for Fine Sinter Co., Ltd. for the second quarter of the fiscal year ending March 2027. Net sales were in the \u00a523.1 billion range, operating income \u00a5241.7 million; the full-year outlook was revised. Annual dividend projected at \u00a525. Review segment trends and outlook.","jir_og_title":"Fine Sinter Co., Ltd. | Financial Summary for Q2 FY2027","jir_og_description":"Fine Sinter Co., Ltd.'s Q2 results: net sales \u00a523.12 billion, operating income \u00a5241.7 million. Full-year forecasts revised; annual dividend planned at \u00a525. Check segment performance.","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\": \"Net Sales Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2026_Q2\\\",\\\"FY2027_Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[230.39,231.20]}]},\\\"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\\\":[\\\"FY2026_Q2\\\",\\\"FY2027_Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[1202.91,241.73]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Revenue by Segment\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Automotive Sintering\\\",\\\"Railway Sintering\\\",\\\"Hydraulic Equipment Products\\\"],\\\"datasets\\\":[{\\\"data\\\":[211.58,9.56,9.98]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Margin by Segment\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Automotive Sintering\\\",\\\"Railway Sintering\\\",\\\"Hydraulic Equipment Products\\\"],\\\"datasets\\\":[{\\\"data\\\":[\\\"Unknown\\\",\\\"Unknown\\\",\\\"Unknown\\\"]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Comparison of Guidance and Results\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026\/4-9\\\",\\\"2027\/4-9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Projected Net Sales\\\",\\\"data\\\":[231.0,460.0]},{\\\"label\\\":\\\"Actual Net Sales\\\",\\\"data\\\":[231.2,231.2]}]},\\\"options\\\":{}}\"}]","ir_related_company":59289,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-135690","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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