2Q cumulative revenue was 2,655 million yen. Revenue rose driven by the contribution from KSP-SP Co., while ordinary income decreased year-on-year. Full-year forecasts were revised to revenue of 5,700 million yen and ordinary income of 1,400 million yen. Interim dividend of 7.60 yen included, maintaining annual dividend of 15.20 yen. 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Revenue rose driven by the contribution from KSP-SP Co., while ordinary income decreased year-on-year. Full-year forecasts were revised to revenue of 5,700 million yen and ordinary income of 1,400 million yen. Interim dividend of 7.60 yen included, maintaining annual dividend of 15.20 yen. Recovery measures are being advanced in line with the medium-term management plan.","jir_summary":"### Financial Summary\nConsolidated revenue for the second quarter was 2,655 million yen (Year-over-Year +8.9%), exceeding expectations due to revenue contribution from KSP-SP Co. However, ordinary income is expected to be below the prior year due to one-time expenses and other factors. The full-year forecasts have been revised to revenue of 5,700 million yen and ordinary income of 1,400 million yen. The eBASE business benefited from a resilient food industry while M&A-related expenses continued to have an impact.\n\n### Impact on Shareholders and Outlook\nInterim dividend of 7.60 yen and annual dividend of 15.20 yen are maintained. Focus is on the upside in revenue from the consolidation of KSP-SP Co. and progress on recovery strategies under the medium-term management plan. The distribution policy continues to target a payout ratio around the 50% level.","jir_financial_highlights":"Consolidated Revenue: 2,655 million yen (Year-over-Year +8.9%)\nConsolidated Ordinary Income: 534 million yen (Year-over-Year -5.9%)\nInterim Net Income Attributable to Owners of Parent: 346 million yen (Year-over-Year -10.5%)\nRevenue (Full-year Forecast): 5,700 million yen (Previous Forecast +300)\nOrdinary Income (Full-year Forecast): 1,400 million yen (Previous Forecast 1,467 \u2192 Revised 1,400)\nDividend Forecast (Annual): 15.20 yen (No change (0 yen \u2192 0 yen not applicable))","jir_category":"","jir_hashtags":"#ShareBuyback, #Earnings, #MediumTermManagementPlan","jir_key_figures":"Revenue (2Q cumulative): 2,655 million yen\nOrdinary Income (2Q cumulative): 534 million yen\nInterim Net Income Attributable to Owners of Parent: 346 million yen\nFull-year Forecast Revenue: 5,700 million yen\nFull-year Forecast Ordinary Income: 1,400 million yen","jir_meta_title":"eBASE Co.,Ltd. FY2027 Second Quarter Results | Revenue 2,655 million yen, Full-year Revised to 5,700 million yen","jir_meta_description":"Summary of eBASE Co.,Ltd.'s FY2027 second quarter results. 2Q cumulative revenue was 2,655 million yen, ordinary income 534 million yen, and full-year outlook revised to revenue 5,700 million yen and ordinary income 1,400 million yen. Annual dividend expected at 15.20 yen.","jir_og_title":"eBASE Co.,Ltd. Announces FY2027 Second Quarter Financial Results","jir_og_description":"eBASE Co.,Ltd.'s 2Q results: revenue 2,655 million yen, ordinary income 534 million yen. Full-year forecast revised to revenue 5,700 million yen and ordinary income 1,400 million yen. Annual dividend planned at 15.20 yen.","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\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2023-3\\\",\\\"2024-3\\\",\\\"2025-3\\\",\\\"2026-3\\\",\\\"2027-3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"eBASE Business\\\",\\\"data\\\":[2086,2371,2530,2437,2655]},{\\\"label\\\":\\\"eBASE-PLUS Business\\\",\\\"data\\\":[0,0,0,0,1430]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Profit Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2023-3\\\",\\\"2024-3\\\",\\\"2025-3\\\",\\\"2026-3\\\",\\\"2027-3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"eBASE Business\\\",\\\"data\\\":[446,446,701,550,505]},{\\\"label\\\":\\\"eBASE-PLUS Business\\\",\\\"data\\\":[173,189,217,196,233]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2023\\\",\\\"2024\\\",\\\"2025\\\",\\\"2026\\\",\\\"2027\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"eBASE Business\\\",\\\"data\\\":[2086,2371,2530,2437,2655]},{\\\"label\\\":\\\"eBASE-PLUS Business\\\",\\\"data\\\":[0,0,0,0,1430]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2Q2026\\\",\\\"Full-year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Ordinary Income Margin\\\",\\\"data\\\":[534\/2655,1400\/5700]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Forecast vs Actual Comparison\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":[{\\\"item\\\":\\\"Revenue\\\",\\\"actual\\\":2655,\\\"forecast\\\":5700},{\\\"item\\\":\\\"Ordinary Income\\\",\\\"actual\\\":534,\\\"forecast\\\":1400}]}\"}]","ir_related_company":57797,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-138699","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n