For the second quarter of the fiscal year ending March 2027, net sales were 18,132 million yen, operating income was 1,413 million yen, ordinary income was 1,030 million yen, and interim net income attributable to owners of parent was 528 million yen. The interim-end equity ratio was 28.9%, and interim net income per share was 17.47 yen. Full-year forecasts are net sales of 37,000 million yen, operating income of 2,200 million yen, and net income of 1,350 million yen, but a special loss related to tender offer expenses occurred during the period, impacting net income. Adjustments reflecting finalized accounting for the Ocudevices-related business combination and acquisitions are included.<\/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":"7743","jir_company_name":"SEED Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7743-20261109-01.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2027, net sales were 18,132 million yen, operating income was 1,413 million yen, ordinary income was 1,030 million yen, and interim net income attributable to owners of parent was 528 million yen. The interim-end equity ratio was 28.9%, and interim net income per share was 17.47 yen. Full-year forecasts are net sales of 37,000 million yen, operating income of 2,200 million yen, and net income of 1,350 million yen, but a special loss related to tender offer expenses occurred during the period, impacting net income. Adjustments reflecting finalized accounting for the Ocudevices-related business combination and acquisitions are included.","jir_summary":"### Overview of Results\nIn the second quarter of this fiscal year, net sales were 18,132 million yen, operating income was 1,413 million yen, ordinary income was 1,030 million yen, and interim net income attributable to owners of parent was 528 million yen. Sales increased 5.8% year-over-year, but interim net income declined by approximately 44% year-over-year due to recording tender-offer-related expenses of 196 million yen as a special loss. The contact lenses and care products segment remained the core business, with increased sales of higher-value-added lenses such as toric and multifocal lenses contributing to results. A revision of goodwill valuation related to the business combination, reflecting finalized accounting, also had an impact.\n\n### Outlook and Key Matters\nThe full-year earnings forecast published is net sales of 37,000 million yen, operating income of 2,200 million yen, and net income of 1,350 million yen; however, special losses such as tender-offer-related expenses may affect interim results. Finalization of provisional accounting for the business combination conducted as of December 2026 has resulted in adjustments to goodwill and asset valuations, which may affect future performance. Through the Ocudevices-related business integration, the company will continue to strengthen sales, primarily in Asia.","jir_financial_highlights":"Net Sales: 18,132 million yen (Year-over-Year 5.8% increase)\nOperating Income: 1,413 million yen (Year-over-Year 24.7% increase)\nOrdinary Income: 1,030 million yen (Year-over-Year 8.4% decrease)\nInterim Net Income Attributable to Owners of Parent: 528 million yen (Year-over-Year 36.5% decrease)\nNet Assets: 19,159 million yen (Compared to Fiscal Year-End -0.6%)","jir_category":"","jir_hashtags":"#SEEDCoLtd., #Earnings, #InterimResults, #HighValueAddedLenses, #Ocudevices","jir_key_figures":"Net Sales: 18,132 million yen (Year-over-Year 5.8% increase)\nOperating Income: 1,413 million yen (Year-over-Year 24.7% increase)\nOrdinary Income: 1,030 million yen (Year-over-Year 8.4% decrease)","jir_meta_title":"SEED Co.,Ltd. Q2 FY2027 Financial Summary | Net Sales 18,132 million yen, Operating Income 1,413 million yen","jir_meta_description":"Key points of SEED Co.,Ltd.'s Q2 FY2027 financial summary. Net sales rose 5.8% year-over-year to 18,132 million yen, operating income was 1,413 million yen, and the impact of special losses and the full-year outlook are summarized.","jir_og_title":"SEED Co.,Ltd. Q2 Financial Results: Net Sales Increase Year-over-Year","jir_og_description":"SEED's Q2 results: net sales 18,132 million yen, operating income 1,413 million yen. Analysis of special loss impacts and full-year outlook.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58105,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-144896","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n