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By segment, Accounting, Consulting, and Business Solutions performed steadily. Revenue increased partly due to recognition of subsidy award fees. Full-year plan maintained; no revisions for fiscal 2026.","jir_summary":"### Overview of Results\nConsolidated revenue for Q2 of the fiscal year ending March 2027 was 11,458 million yen, a substantial increase year-over-year. Operating income reached 1,997 million yen, ordinary income 2,029 million yen, and net income attributable to owners of parent 1,381 million yen. EBITDA amounted to 3,189 million yen, showing solid growth. By segment, Accounting Services, Consulting, and Business Solutions all performed steadily, and recognition of subsidy award fees contributed to revenue growth. The full-year budget remains unchanged with no revisions compared to the prior period.\n\n### Outlook and Impact\nOverall revenue and profits are steady year-over-year. Although there are one-off factors such as subsidy award fees, the strengthening of the foundation continues with increases in members across core segments. The full-year plan remains unchanged since Q4 of the prior fiscal year. Progress on the medium-term plan is steady, and growth in the Business Solutions domain, including Office Station, is expected to continue contributing going forward.","jir_financial_highlights":"Revenue: 11,458 (YoY +2,502)\nOperating Income: 1,997 (+1,060)\nOrdinary Income: 2,029 (+1,070)\nNet Income Attributable to Owners of Parent: 1,381 (+573)\nEBITDA: 3,189 (+1,284)","jir_category":"","jir_hashtags":"#F&M_IR, #Earnings","jir_key_figures":"Revenue: 11,458 million yen\nOperating Income: 1,997 million yen\nNet Income Attributable to Owners of Parent: 1,381 million yen","jir_meta_title":"F&M Co.,Ltd. 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