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Financial position: total assets 1,639,662 million yen, equity ratio 44.8%, total shareholders’ equity 686,142 million 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/8572-20261106-01.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2027, consolidated results: operating revenue 178,927 million yen (Year-over-Year +8.0%), interim net income attributable to owners of parent 36,637 million yen (Year-over-Year -28.1%), etc. Full-year outlook: operating revenue 356,000 million yen, operating income 98,000 million yen, net income 63,800 million yen. Dividend forecast maintained at 11.00 yen at the end of 2Q and 22.00 yen for the full year. Financial position: total assets 1,639,662 million yen, equity ratio 44.8%, total shareholders' equity 686,142 million yen.","jir_summary":"### Summary of Results\nIn the second quarter of this fiscal year, consolidated results showed growth in operating revenue compared with the same period last year. Improvements in sales composition and increased costs led to increases in both operating income and ordinary income. However, due to the impact of corporate taxes and other factors, interim net income attributable to owners of parent fell below the previous period. The full-year forecasts remain unchanged, with operating revenue expected at 356,000 million yen, operating income at 98,000 million yen, ordinary income at 98,500 million yen, and net income at 63,800 million yen. The dividend policy remains 11 yen at the end of 2Q and 22 yen for the full year.\n\n### Financial Position and Cash Flow Status\nAt the end of the interim period, total assets were approximately 1,639,662 million yen, and the equity ratio rose to 44.8%. On the balance sheet, increases in cash and deposits and receivables such as operating loans were notable, while decreases in deferred tax assets were also observed. From a cash flow perspective, cash flows from operating activities decreased, whereas cash flows from financing activities saw fundraising exceed outflows, resulting in a year-end balance of cash and cash equivalents of 53,539 million yen.","jir_financial_highlights":"Operating Revenue: 178,927 (Year-over-Year +8.0%)\nOperating Income: 57,282 (Year-over-Year +6.0%)\nOrdinary Income: 57,382 (Year-over-Year +5.8%)\nInterim Net Income Attributable to Owners of Parent: 36,637 (Year-over-Year -28.1%)\nAnnual Dividend: 22.00 (No change from previous fiscal year)\nTotal Assets: 1,639,662 (Compared with previous fiscal year-end +23,283)\nEquity Ratio: 44.8% (Compared with previous fiscal year +0.3ppt)\nTotal Shareholders' Equity: 686,142 (Compared with previous fiscal year +18,? (calculation congested))","jir_category":"","jir_hashtags":"#AcomCoLtd, #Earnings, #Interim, #Finance, #FinancialServices","jir_key_figures":"Consolidated Operating Revenue for FY2027 Q2 (Interim) 178,927 million yen\nInterim Net Income Attributable to Owners of Parent for FY2027 Q2 (Interim) 36,637 million yen\nFull-year Forecast (Operating Revenue) 356,000 million yen, (Operating Income) 98,000 million yen, (Net Income) 63,800 million yen","jir_meta_title":"Acom Co., Ltd. \u2014 FY2027 Q2 Financial Summary | Operating Revenue 178,927 million yen (YoY +8.0%)","jir_meta_description":"Summary of Acom Co., Ltd.'s FY2027 Q2 financial summary: trends in revenue and profits, full-year outlook, dividend policy, financial position, and cash flow overview.","jir_og_title":"Key Points of Acom Co., Ltd.'s FY2027 Q2 Financial Summary","jir_og_description":"Interim results highlights for Acom Co., Ltd.: key metrics, full-year forecasts, dividend policy, and summary of financial position.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":7686,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-144206","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n