For the second quarter of the fiscal year ending March 2027, consolidated net sales were 40,951 million yen, ordinary loss was 2,758 million yen, and interim net loss attributable to owners of parent was 2,965 million yen. The full-year outlook was revised to net sales of 91,000 million yen, ordinary loss of 1,100 million yen, and net loss attributable to owners of parent of 2,000 million yen. Dividends are TBD, but a special dividend of 69 yen is planned; year-end dividend is planned at 0 yen and may change depending on treasury stock acquisition. Suspension of the KOS business in Indonesia and litigation risks are noted. Disaster loss from the Kumamoto earthquake of 1,890 million yen was recorded. The West Japan Kumamoto plant has been fully restored.<\/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":"5449","jir_company_name":"Osaka Steel Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/5449-20261104-01.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2027, consolidated net sales were 40,951 million yen, ordinary loss was 2,758 million yen, and interim net loss attributable to owners of parent was 2,965 million yen. The full-year outlook was revised to net sales of 91,000 million yen, ordinary loss of 1,100 million yen, and net loss attributable to owners of parent of 2,000 million yen. Dividends are TBD, but a special dividend of 69 yen is planned; year-end dividend is planned at 0 yen and may change depending on treasury stock acquisition. Suspension of the KOS business in Indonesia and litigation risks are noted. Disaster loss from the Kumamoto earthquake of 1,890 million yen was recorded. The West Japan Kumamoto plant has been fully restored.","jir_summary":"### Overview of Results\nFor the period, net sales were 40,951 million yen, a decrease year-on-year. Operating loss was 1,236 million yen, ordinary loss was 2,758 million yen, and interim net loss attributable to owners of parent was 2,965 million yen. Segment details are provided in the main document. A disaster loss of 1,890 million yen related to the Kumamoto earthquake was recorded as an extraordinary loss, and the plant has been fully restored. Note that suspension of operations at the Indonesian subsidiary KOS and related tax litigation risks may affect future earnings.\n\n### Outlook and Capital Policy\nThe full-year forecast has been revised to net sales of 91,000 million yen, ordinary loss of 1,100 million yen, and net loss attributable to owners of parent of 2,000 million yen. The year-end dividend is TBD, but a special dividend of 69 yen is planned and treasury stock acquisition is underway. Depending on the conditions of the treasury stock acquisition, the year-end dividend may be adjusted. Additional details for the fiscal year ending March 2027 are provided on page 3 of the attached materials.","jir_financial_highlights":"Net Sales: 40,951 million yen (YoY -15.8%)\nOperating Income: -1,236 million yen (YoY Unknown\/Negative)\nOrdinary Loss: -2,758 million yen (YoY Unknown\/Negative)\nInterim Net Loss Attributable to Owners of Parent: -2,965 million yen (YoY Increase)\nEquity Ratio: 76.1% (YoY +3.7pt)","jir_category":"","jir_hashtags":"#OsakaSteel, #FinancialSummary, #InterimResults, #FinancialPosition, #SpecialDividend","jir_key_figures":"Net Sales: 40,951 million yen (YoY -15.8%)\nInterim Net Loss Attributable to Owners of Parent: -2,965 million yen\nEquity Ratio: 76.1%","jir_meta_title":"Osaka Steel Co., Ltd. Second Quarter Financial Summary for FY2027\uff5cNet Sales ~41.0 billion yen, Widening Net Loss","jir_meta_description":"Osaka Steel Co., Ltd. Q2 FY2027 financial summary: net sales of approximately 40.95 billion yen, ordinary loss of approximately 2.76 billion yen, and net loss of approximately 2.97 billion yen. Full-year outlook revised; plans include a 69 yen special dividend and treasury stock acquisition. Analysis covers disaster losses and suspension of the KOS business.","jir_og_title":"Osaka Steel Co., Ltd.\uff5cFinancial Summary for Q2 FY2027","jir_og_description":"Osaka Steel Co., Ltd.'s Q2 results: net sales 40.95 billion yen, net loss approximately 2.97 billion yen. The full-year forecast was revised and a 69 yen special dividend is planned. Notes include disaster losses and KOS business risks.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":9452,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-141161","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n