For the second quarter of the fiscal year ending March 2027, consolidated net sales were 13,456 million yen (YoY +0.2%), operating income was 86 million yen (YoY -70.8%, decline), ordinary income was 120 million yen (YoY -64.5%), and interim net income attributable to owners of parent was 123 million yen (YoY -52.5%), a decrease. The full-year earnings forecast has been revised and announced: net sales 29,000 million yen, operating income 550 million yen, net income attributable to owners of parent 460 million yen, and earnings per share of 309.49 yen. By segment, Paper Products segment reported net sales of 6,821 million yen and operating income of 291 million yen; Chemical Products segment reported net sales of 3,064 million yen and operating income of 82 million yen; Other Businesses reported net sales of 3,571 million yen and operating income of 129 million yen. Financial position: total assets 14,431 million yen, net assets 5,603 million yen, equity ratio 38.8%. Cash and cash equivalents decreased to 1,186 million yen.<\/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":"3945","jir_company_name":"Superbag Company, Limited","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3945-20261106-01.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2027, consolidated net sales were 13,456 million yen (YoY +0.2%), operating income was 86 million yen (YoY -70.8%, decline), ordinary income was 120 million yen (YoY -64.5%), and interim net income attributable to owners of parent was 123 million yen (YoY -52.5%), a decrease. The full-year earnings forecast has been revised and announced: net sales 29,000 million yen, operating income 550 million yen, net income attributable to owners of parent 460 million yen, and earnings per share of 309.49 yen. By segment, Paper Products segment reported net sales of 6,821 million yen and operating income of 291 million yen; Chemical Products segment reported net sales of 3,064 million yen and operating income of 82 million yen; Other Businesses reported net sales of 3,571 million yen and operating income of 129 million yen. Financial position: total assets 14,431 million yen, net assets 5,603 million yen, equity ratio 38.8%. Cash and cash equivalents decreased to 1,186 million yen.","jir_summary":"### Business Performance Overview\nNet sales for the interim period were 13,456 million yen, a slight increase year-on-year, but operating income, ordinary income and net income declined significantly. External factors such as higher raw material costs and increased logistics expenses impacted results; despite implementing price revisions, a decline in gross margin and increased depreciation from capital investment became burdens. By segment, the Paper Products segment recorded net sales of 6,821 million yen and operating income of 291 million yen; the Chemical Products segment recorded net sales of 3,064 million yen and operating income of 82 million yen, where strategic price pass-through contributed; the Other Businesses segment reported net sales of 3,571 million yen and operating income of 129 million yen, showing improvement. Interim cash flow turned negative, and cash flow from financing activities increased, resulting in a net increase in borrowings.\n\n### Outlook and Capital Structure\nThe full-year earnings forecast has been revised from the initial outlook. Forecasts are net sales of 29,000 million yen, operating income of 550 million yen, ordinary income of 590 million yen, net income attributable to owners of parent of 460 million yen, and earnings per share of 309.49 yen. The revision reflects interim results, and continued appropriate price pass-through for raw material and logistics cost increases and cost reduction measures are key. While the equity ratio is 38.8% and there is room for improvement, attention is needed on how to optimize the capital structure after deducting cash balances.","jir_financial_highlights":"Net Sales: 13,456 (YoY +0.2%)\nOperating Income: 86 (YoY -70.8%)\nOrdinary Income: 120 (YoY -64.5%)\nNet Income Attributable to Owners of Parent (Interim): 123 (YoY -52.5%)\nTotal Assets: 14,431 (Increase from end of previous consolidated fiscal year)\nNet Assets: 5,603 (Increase from end of previous consolidated fiscal year)\nEquity Ratio: 38.8 (End of previous consolidated fiscal year 40.3% \u2192 38.8%)\nCash and Cash Equivalents: 1,186 (Decreased by 372 from end of previous consolidated fiscal year)","jir_category":"","jir_hashtags":"#Superbag, #FinancialResults, #SegmentPerformance","jir_key_figures":"Net Sales: 13,456 million yen\nOperating Income: 86 million yen\nNet Income Attributable to Owners of Parent (Interim): 123 million yen","jir_meta_title":"Superbag Company, Limited - FY2027 Q2 Interim Financial Summary | Net Sales 13,456 million yen, Operating Income 86 million yen","jir_meta_description":"Overview of Superbag Company, Limited's consolidated interim results for FY2027 Q2. Key figures: net sales 13,456 million yen, operating income 86 million yen, net income 123 million yen. Full-year forecast revised and announced. Summary of segment trends and financial position.","jir_og_title":"Superbag Company, Limited Q2 Interim Results | Net Sales 13,456 million yen, Operating Income 86 million yen","jir_og_description":"Interim financial summary for Superbag Company, Limited. Explanation of segment trends and financial condition. Full-year forecast revisions announced.","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\\\":[\\\"2026\/4\\\",\\\"2026\/7\\\",\\\"2026\/9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[13431,13456,29000]}]},\\\"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\/4\\\",\\\"2026\/7\\\",\\\"2026\/9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[296,86,550]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"net_income_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent (Interim) Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026\/4\\\",\\\"2026\/7\\\",\\\"2026\/9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Interim Net Income\\\",\\\"data\\\":[260,123,460]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Paper Products\\\",\\\"Chemical Products\\\",\\\"Other Businesses\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[7221+260,3064,3571]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Operating Income\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Paper Products\\\",\\\"Chemical Products\\\",\\\"Other Businesses\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[291,82,129]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Earnings Guidance Comparison\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":[]} \"}]","ir_related_company":60153,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-143726","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n