Net sales of 36.4 billion yen (YoY +9%), EBITDA of 6.7 billion yen (+3%), and Operating Income of 4.9 billion yen (+12%). Full-year plan assumes net sales of approximately 71.7\u201371.8 billion yen, EBITDA of 10.4 billion yen, and Operating Income of 6.8 billion yen. Overseas operations will pursue selection and concentration; the Medical Platform business will be divested or withdrawn. Career and Management Support businesses maintain solid growth. Growth investments will continue in the second half.<\/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":"2175","jir_company_name":"SMS Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2175-20261029-01.pdf","jir_short_summary":"Net sales of 36.4 billion yen (YoY +9%), EBITDA of 6.7 billion yen (+3%), and Operating Income of 4.9 billion yen (+12%). Full-year plan assumes net sales of approximately 71.7\u201371.8 billion yen, EBITDA of 10.4 billion yen, and Operating Income of 6.8 billion yen. Overseas operations will pursue selection and concentration; the Medical Platform business will be divested or withdrawn. Career and Management Support businesses maintain solid growth. Growth investments will continue in the second half.","jir_summary":"### Performance Overview\nFor the first half of the fiscal year ending March 2027, the Company reported net sales of 36.4 billion yen (Year-over-Year +9%), EBITDA of 6.7 billion yen (+3%), and Operating Income of 4.9 billion yen (+12%). Growth was sustained mainly in the Career and Management Support businesses, while overseas operations accelerated a policy of selection and concentration. The full-year plan projects net sales of 71.8 billion yen, EBITDA of 10.4 billion yen, and Operating Income of 6.8 billion yen. The Company will continue investments such as hiring and development in the second half to target growth in subsequent fiscal years.\n\n### Future Policy and Restructuring\nThe Company has decided to divest or withdraw the Medical Platform business. Global Career will withdraw from unprofitable countries and restructure strategies such as strengthening U.S.-focused recruitment services. Both Career and Management Support domains will aim to enhance customer value through cross-functional AI utilization and price revisions. Prior to publishing the mid-term plan, the Company will promote optimization of capital allocation and enrich its equity story.","jir_financial_highlights":"Net Sales: 36.4 billion yen (Year-over-Year +9%)\nEBITDA: 6.7 billion yen (Year-over-Year +3%)\nOperating Income: 4.9 billion yen (Year-over-Year +12%)\nFull-Year Plan: Net Sales 71.8 billion yen, EBITDA 10.4 billion yen, Operating Income 6.8 billion yen (Net Sales +11% YoY, EBITDA expected -9%)","jir_category":"","jir_hashtags":"#SMS_Co_Ltd, #Earnings, #MidTermManagementPlan, #CapitalPolicy","jir_key_figures":"Net Sales: 36.4 billion yen (Year-over-Year +9%)\nEBITDA: 6.7 billion yen (Year-over-Year +3%)\nOperating Income: 4.9 billion yen (Year-over-Year +12%)","jir_meta_title":"SMS Co., Ltd. H1 FY2027 Financial Results | Net Sales 36.4 billion yen, EBITDA 6.7 billion yen","jir_meta_description":"Summary of SMS Co., Ltd.'s H1 FY2027 results: net sales 36.4 billion yen, EBITDA 6.7 billion yen, operating income 4.9 billion yen. Full-year plan: net sales 71.8 billion yen, EBITDA 10.4 billion yen, operating income 6.8 billion yen. Explains overseas restructuring and growth strategy leveraging AI.","jir_og_title":"SMS Co., Ltd. H1 FY2027 Financial Results Summary","jir_og_description":"SMS reported H1 results: net sales 36.4 billion yen, EBITDA 6.7 billion yen, operating income 4.9 billion yen. Includes full-year guidance, overseas strategy, and AI-driven growth initiatives.","jir_og_image_url":"\/assets\/og\/sms-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\/4\\\",\\\"2026\/7\\\",\\\"2026\/10\\\",\\\"2027\/3 H1\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[364, ?, ?, 0],\\\"borderColor\\\":\\\"#3e95cd\\\",\\\"fill\\\":false}]},\\\"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\/4\\\",\\\"2026\/7\\\",\\\"2026\/10\\\",\\\"2027\/3 H1\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[49, ?, ?, 0],\\\"borderColor\\\":\\\"#8e5ea2\\\",\\\"fill\\\":false}]},\\\"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\\\":[\\\"Career\\\",\\\"Nursing & Disability Welfare Management Support\\\",\\\"Overseas\\\",\\\"Other\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[236, 64, 38, 26],\\\"backgroundColor\\\":[\\\"#3e95cd\\\",\\\"#8e5ea2\\\",\\\"#66cc66\\\",\\\"#cccccc\\\"]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Gross Profit Margin\\\",\\\"Operating Margin\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Rate\\\",\\\"data\\\":[, ,],\\\"backgroundColor\\\":\\\"#2e8b57\\\"}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Guidance vs Actual Comparison\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"H1\\\",\\\"H2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Sales Guidance\\\",\\\"data\\\":[718, 718],\\\"borderColor\\\":\\\"#3e95cd\\\"},{\\\"label\\\":\\\"Actual Sales\\\",\\\"data\\\":[364, 0],\\\"borderColor\\\":\\\"#8e5ea2\\\"}]}}\"}]","ir_related_company":9446,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-136566","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n