{"id":135691,"date":"2026-10-28T16:57:36","date_gmt":"2026-10-28T07:57:36","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5994-20261028-04_wp_financial_summary\/"},"modified":"2026-10-28T16:57:36","modified_gmt":"2026-10-28T07:57:36","slug":"5994-20261028-04_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5994\/ir\/5994-20261028-04_wp_financial_summary\/","title":{"rendered":"Supplementary Materials for Q2 Results for Fiscal Year Ending March 2027"},"content":{"rendered":"<p>Revenue increased due to higher sales domestically and in Southeast Asia and foreign exchange effects. However, some price adjustments to offset raw material and energy cost surges were deferred to Q3 and beyond, and one-time costs related to winding down operations at a U.S. subsidiary reduced profits. The full-year forecasts for the fiscal year ending March 2027 have been revised to revenue of 46,000 hundred million yen, operating income of 800 million yen, ordinary income of 360 million yen, and net income attributable to owners of parent of 140 million 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,"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":"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\/5994-20261028-04.pdf","jir_short_summary":"Revenue increased due to higher sales domestically and in Southeast Asia and foreign exchange effects. However, some price adjustments to offset raw material and energy cost surges were deferred to Q3 and beyond, and one-time costs related to winding down operations at a U.S. subsidiary reduced profits. The full-year forecasts for the fiscal year ending March 2027 have been revised to revenue of 46,000 hundred million yen, operating income of 800 million yen, ordinary income of 360 million yen, and net income attributable to owners of parent of 140 million yen.","jir_summary":"### Performance Overview\nConsolidated revenue for Q2 of the fiscal year ending March 2027 increased, but operating income, ordinary income, and net income declined due to factors including the deferral of some price adjustments intended to offset raw material and energy cost increases to subsequent periods and one-time expenses associated with preparations to suspend operations at a U.S. subsidiary. The full-year forecast has been revised to revenue of 46,000 hundred 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 for Investors\nThe revised full-year forecast reflects the progress of price normalization and the impact of one-time expenses. Going forward, movements in raw material and energy prices and cost-structure changes associated with the suspension of the U.S. subsidiary's operations are expected to affect performance. The business anticipates revenue growth domestically and internationally, and recovery prospects in subsequent periods will be a key factor.","jir_financial_highlights":"Revenue: 46,000 hundred million yen (Year-over-Year +3.49% (comparison to prior forecast))\nOperating Income: 800 million yen (Compared with previous forecast -33.3%)\nOrdinary Income: 360 million yen (Year-over-Year -55.0%)\nNet Income Attributable to Owners of Parent: 140 million yen (Year-over-Year -72.0% (interpretation of comparative notation))","jir_category":"","jir_hashtags":"#FineSinter, #Earnings, #PerformanceTrends","jir_key_figures":"Revenue: 46,000 hundred million yen\nOperating Income: 800 million yen\nOrdinary Income: 360 million yen","jir_meta_title":"Fine Sinter Co., Ltd. \u2014 Supplementary Q2 Results Materials for FY Mar 2027 | Revenue 46,000 hundred million yen","jir_meta_description":"Summary of Fine Sinter Co., Ltd.'s supplementary materials for Q2 of the fiscal year ending March 2027. Revenue rose, but profits declined due to certain deferred price adjustments and one-time costs. Full-year forecasts revised: revenue 46,000 hundred million yen; operating income 800 million yen; ordinary income 360 million yen; net income 140 million yen.","jir_og_title":"Fine Sinter Co., Ltd.: Key Points from Q2 Supplementary Results Materials","jir_og_description":"Earnings include domestic and international revenue growth and impacts from rising raw material costs. Full-year forecasts revised; outlook depends on raw material and energy price trends and developments at the U.S. subsidiary.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","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-135691","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Supplementary Materials for Q2 Results for Fiscal Year Ending March 2027 - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-5994\/ir\/5994-20261028-04_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-5994\/ir\/5994-20261028-04_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-5994\/ir\/5994-20261028-04_wp_financial_summary\/\",\"name\":\"Supplementary Materials for Q2 Results for Fiscal Year Ending March 2027 - 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