For the second quarter of the fiscal year ending March 2027, net sales were 68,466 million yen (YoY +8.1%), operating income was 7,050 million yen (YoY +50.0%), ordinary income was 7,066 million yen (YoY +44.6%), and interim net income attributable to owners of parent was 5,172 million yen (YoY +39.0%). Full-year forecasts were revised upward to net sales of 136,500 million yen, operating income of 11,500 million yen, ordinary income of 11,700 million yen, and net income of 8,700 million yen, with earnings per share raised to 359.82 yen. S&B SPICE CANADA INC. was newly added to the consolidated scope.<\/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":"2805","jir_company_name":"S&B Foods Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2805-20261030-01.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2027, net sales were 68,466 million yen (YoY +8.1%), operating income was 7,050 million yen (YoY +50.0%), ordinary income was 7,066 million yen (YoY +44.6%), and interim net income attributable to owners of parent was 5,172 million yen (YoY +39.0%). Full-year forecasts were revised upward to net sales of 136,500 million yen, operating income of 11,500 million yen, ordinary income of 11,700 million yen, and net income of 8,700 million yen, with earnings per share raised to 359.82 yen. S&B SPICE CANADA INC. was newly added to the consolidated scope.","jir_summary":"### Business Performance Overview\nSales were firm both domestically and internationally. Although impacted by rising raw material costs, profit expanded due to price revisions and tax refunds. Under the Fourth Medium-Term Management Plan, the Company has been strengthening overseas operations and research and development. Interim net sales were 68,466 million yen, operating income was 7,050 million yen, ordinary income was 7,066 million yen, and net income was 5,172 million yen, representing substantial increases. S&B SPICE CANADA INC. has been added to the consolidated group as a new consolidated subsidiary.\n\n### Outlook and Capital Policy\nFull-year forecasts have been revised to net sales of 136,500 million yen, operating income of 11,500 million yen, ordinary income of 11,700 million yen, net income attributable to owners of parent of 8,700 million yen, and earnings per share of 359.82 yen. Taking into account factors such as price revisions and tariff refunds, the Company will continue to pursue its growth strategy. Although dividend policy details are not directly stated in this summary, a note indicates that supplementary materials and the earnings presentation should be consulted for further information.","jir_financial_highlights":"Net sales: 68,466 (YoY +8.1%)\nOperating income: 7,050 (YoY +50.0%)\nOrdinary income: 7,066 (YoY +44.6%)\nInterim net income attributable to owners of parent: 5,172 (YoY +39.0%)\nEarnings per share (EPS): 359.82 (Unknown)","jir_category":"","jir_hashtags":"#S&BFoods_earnings, #InterimEarnings, #SegmentSales, #OverseasExpansion","jir_key_figures":"Net sales (interim): 68,466 million yen (YoY +8.1%)\nOperating income: 7,050 million yen (YoY +50.0%)\nOrdinary income: 7,066 million yen (YoY +44.6%)","jir_meta_title":"S&B Foods Inc. Financial Summary for Q2 FY2027 | Net Sales 68,466 million yen, Higher Revenue and Profit","jir_meta_description":"S&B Foods Inc. financial summary for Q2 FY2027: net sales 68,466 million yen, operating income 7,050 million yen, ordinary income 7,066 million yen, net income 5,172 million yen. Full-year forecasts revised and S&B SPICE CANADA INC. added as a consolidated subsidiary.","jir_og_title":"S&B Foods Inc. Financial Summary for Q2 FY2027","jir_og_description":"Net sales 68,466 million yen and operating income 7,050 million yen, marking higher revenue and profit. Full-year forecasts revised and consolidated scope expanded.","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\\\":[\\\"Q1\\\",\\\"Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net sales\\\",\\\"data\\\":[63250,68466]}]},\\\"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\\\":[\\\"Q1\\\",\\\"Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating income\\\",\\\"data\\\":[2610,7050]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue by Business\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Domestic Business\\\",\\\"Overseas Business\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net sales\\\",\\\"data\\\":[59939,8570]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Gross Margin Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q1\\\",\\\"Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Gross margin\\\",\\\"data\\\":[27.2,29.7]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Comparison of Full-Year Forecast and Interim Results\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Previous Forecast\\\",\\\"Revised Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net sales\\\",\\\"data\\\":[134500,136500]},{\\\"label\\\":\\\"Net income\\\",\\\"data\\\":[8100,8700]}]},\\\"options\\\":{}}\"}]","ir_related_company":9534,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-137533","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n