{"id":137776,"date":"2026-10-30T15:52:07","date_gmt":"2026-10-30T06:52:07","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4771-20261030-01_wp_financial_summary\/"},"modified":"2026-10-30T15:52:07","modified_gmt":"2026-10-30T06:52:07","slug":"4771-20261030-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4771\/ir\/4771-20261030-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending March 2027: Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the interim period of the fiscal year ending March 2027, consolidated results were: revenue 11,458 million yen (YoY +27.9%), operating income 1,997 million yen (YoY +113.1%), ordinary income 2,029.351 thousand yen (YoY +111.7%), and net income attributable to owners of parent for the interim period 1,381.353 thousand yen (YoY +113.3%). Full-year earnings guidance remains unchanged from the previous announcement. An earnings presentation will be held.<\/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":"4771","jir_company_name":"F&M Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/4771-20261030-01.pdf","jir_short_summary":"For the interim period of the fiscal year ending March 2027, consolidated results were: revenue 11,458 million yen (YoY +27.9%), operating income 1,997 million yen (YoY +113.1%), ordinary income 2,029.351 thousand yen (YoY +111.7%), and net income attributable to owners of parent for the interim period 1,381.353 thousand yen (YoY +113.3%). Full-year earnings guidance remains unchanged from the previous announcement. An earnings presentation will be held.","jir_summary":"### Summary of Performance\nConsolidated results for the interim period showed year-on-year increases in revenue, with substantial increases in operating income, ordinary income, and net income attributable to owners of the parent. By segment, growth in revenue and profit was observed across Accounting Services, Consulting, Business Solutions, and Other businesses. Supplementary materials for the results will be prepared and an earnings presentation is scheduled, drawing attention to future developments.\n\n### Dividend and Financial Position Outlook\nThe full-year earnings forecast remains unchanged from the previously announced figures. The financial position is healthy, with a shareholders' equity ratio of 74.6%. The dividend forecast is stated as a full-year dividend of 60 yen (full-year forecast for FY2027), and no change to the dividend policy is expected. An earnings presentation will be held for analysts.","jir_financial_highlights":"Revenue: 11,458 million yen (YoY +27.9%)\nOperating Income: 1,997 million yen (YoY +113.1%)\nOrdinary Income: 2,029.351 thousand yen (YoY +111.7%)\nNet Income Attributable to Owners of Parent (Interim): 1,381.353 thousand yen (YoY +113.3%)\nEarnings per Share (Interim): 93.38 yen (Unknown)","jir_category":"","jir_hashtags":"#F&M, #Earnings, #AnalystBriefing","jir_key_figures":"Revenue: 11,458 million yen (YoY +27.9%)\nOperating Income: 1,997.274 thousand yen (YoY +113.1%)\nNet Income Attributable to Owners of Parent (Interim): 1,381.353 thousand yen (YoY +113.3%)","jir_meta_title":"F&M Co.,Ltd. Q2 Fiscal 2027 Results | Revenue 11,458 million yen, YoY +27.9%","jir_meta_description":"Analysis of F&M Co.,Ltd.'s financial summary for the second quarter of the fiscal year ending March 2027. Significant increases in revenue and profits, full-year forecast maintained, and supplementary materials and an earnings presentation scheduled. Key points for investors summarized.","jir_og_title":"Analysis of F&M Co.,Ltd.'s Q2 Results | Strong Revenue Growth, Full-Year Forecast Unchanged","jir_og_description":"F&M Co.,Ltd.'s second quarter results for the fiscal year ending March 2027 show revenue up 27.9% year-on-year, growth across segments, and maintenance of the full-year forecast. An earnings presentation is also scheduled.","jir_og_image_url":"\/assets\/og\/company-general_ir.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\/04\\\",\\\"2026\/07\\\",\\\"2026\/10\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue (million yen)\\\",\\\"data\\\":[0,0,11458]}]},\\\"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\/04\\\",\\\"2026\/07\\\",\\\"2026\/10\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (million yen)\\\",\\\"data\\\":[0,0,1997]}]},\\\"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\\\":[\\\"Accounting Services\\\",\\\"Consulting\\\",\\\"Business Solutions\\\",\\\"Real Estate Leasing\\\",\\\"System Development\\\",\\\"Other\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue (million yen)\\\",\\\"data\\\":[2387.0,5473.0,3366.0,53.0,105.0,0.0]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Margin\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026\/04\\\",\\\"2026\/07\\\",\\\"2026\/10\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Margin\\\",\\\"data\\\":[9.8,17.3,17.4]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Comparison of Full-Year Forecast Assumptions\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":{}}\"}]","ir_related_company":56991,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-137776","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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