For the second quarter of the fiscal year ending March 2027, consolidated results recorded net sales of 11,636 million yen, up 7.7% year-over-year; operating income turned positive at 106 million yen; ordinary income was 134 million yen; and net income attributable to owners of parent was 54 million yen, returning to profit. The full-year earnings guidance remains unchanged from the May 2026 announcement. By segment, construction equipment and materials performed well, building materials posted increases in both revenue and profit, and repair\/reinforcement works incurred slight losses. Financial position: total assets 22,268 million yen, net assets 10,232 million yen, and equity ratio 45.8%.<\/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":"3423","jir_company_name":"SE Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3423-20261109-01.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2027, consolidated results recorded net sales of 11,636 million yen, up 7.7% year-over-year; operating income turned positive at 106 million yen; ordinary income was 134 million yen; and net income attributable to owners of parent was 54 million yen, returning to profit. The full-year earnings guidance remains unchanged from the May 2026 announcement. By segment, construction equipment and materials performed well, building materials posted increases in both revenue and profit, and repair\/reinforcement works incurred slight losses. Financial position: total assets 22,268 million yen, net assets 10,232 million yen, and equity ratio 45.8%.","jir_summary":"### Overview of Performance\nFor the second quarter of the fiscal year ending March 2027, consolidated results achieved net sales of 11,636 million yen (up 7.7% year-over-year). Operating income turned positive to 106 million yen, ordinary income was 134 million yen, and net income attributable to owners of parent was 54 million yen. Although certain selling, general and administrative expenses increased, gross profit growth and cost controls secured a return to profitability. The full-year forecast is maintained as previously announced. By segment, construction equipment and materials remained solid, building materials saw increases in both revenue and profit, and repair and reinforcement works incurred a slight loss.\n\n### Financial Position and Outlook\nTotal assets stood at 22,268 million yen and net assets at 10,232 million yen, with an equity ratio of 45.8%, indicating stability. Cash and cash equivalents decreased during the period, but cash flow trends improved due to a reduction in trade receivables. Supplementary materials and an earnings presentation are scheduled; assumptions for the earnings forecast are included in the attached documents. Going forward, we will continue to strengthen profitability and promote creation of new businesses in line with the Medium-Term Management Plan 2030.","jir_financial_highlights":"Net Sales: 116,360,000,000 (Up 7.7% year-over-year)\nOperating Income: 1,060,000,000 (Increased year-over-year (returned to profit))\nOrdinary Income: 1,340,000,000 (Increased year-over-year)\nNet Income Attributable to Owners of Parent: 540,000,000 (Returned to profit year-over-year)\nTotal Assets: 22,268,000,000 (Decreased from the end of the previous fiscal year)\nNet Assets: 10,232,000,000 (Decreased from the end of the previous fiscal year)","jir_category":"","jir_hashtags":"#SECorporation, #InterimResults, #FinancialPosition, #BySegment, #2030MediumTermPlan","jir_key_figures":"Net Sales: 116,360,000,000 yen (Up 7.7% year-over-year)\nOperating Income: 106,000,000 yen\nOrdinary Income: 134,000,000 yen\nNet Income Attributable to Owners of Parent: 54,000,000 yen\nTotal Assets: 22,268,000,000 yen\nNet Assets: 10,232,000,000 yen\nEquity Ratio: 45.8%","jir_meta_title":"SE Corporation: Summary of FY2027 Q2 Interim Results | Net Sales 11,636 million yen, Return to Profit","jir_meta_description":"Key points of SE Corporation's FY2027 Q2 interim results. Net sales increased 7.7% year-over-year to 11,636 million yen, with operating, ordinary and net income returning to profit. Segment trends, full-year outlook, and financial position summarized.","jir_og_title":"SE Corporation Q2 Interim Results Summary | Sales Increase and Return to Profit","jir_og_description":"SE Corporation turned to profit in FY2027 Q2. A concise overview of segment trends and financial condition.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":122837,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-144442","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n