{"id":145668,"date":"2026-11-09T18:34:32","date_gmt":"2026-11-09T09:34:32","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8844-20261109-01_wp_financial_summary\/"},"modified":"2026-11-09T18:34:32","modified_gmt":"2026-11-09T09:34:32","slug":"8844-20261109-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8844\/ir\/8844-20261109-01_wp_financial_summary\/","title":{"rendered":"Financial Summary for the Second Quarter (Interim) of Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the interim period of the fiscal year ending March 2027, consolidated net sales were 72,968 million yen, up 12.5% year-over-year. Operating income was 4,277 million yen, down -35.1%; ordinary income was 2,994 million yen, down -50.5%; and net income attributable to owners of the parent for the interim period was 1,830 million yen, down -55.5%. By segment there were fluctuations across Residential Sales, Income Property Sales, Hotel Operations, Leasing &#038; Management, and Other. Cash at the end of the interim period was 34,423 million yen, total assets were 214,166 million yen, and the equity ratio was 26.9%. Full-year earnings guidance remains unchanged. A dividend of 16 yen was recorded at the end of the second quarter, with a full-year forecast of 53 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":"8844","jir_company_name":"Cosmos Initia 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\/8844-20261109-01.pdf","jir_short_summary":"For the interim period of the fiscal year ending March 2027, consolidated net sales were 72,968 million yen, up 12.5% year-over-year. Operating income was 4,277 million yen, down -35.1%; ordinary income was 2,994 million yen, down -50.5%; and net income attributable to owners of the parent for the interim period was 1,830 million yen, down -55.5%. By segment there were fluctuations across Residential Sales, Income Property Sales, Hotel Operations, Leasing & Management, and Other. Cash at the end of the interim period was 34,423 million yen, total assets were 214,166 million yen, and the equity ratio was 26.9%. Full-year earnings guidance remains unchanged. A dividend of 16 yen was recorded at the end of the second quarter, with a full-year forecast of 53 yen.","jir_summary":"### Performance Overview\nCosmos Initia Co., Ltd. recorded consolidated net sales of 72,968 million yen for the second quarter (interim) of the fiscal year ending March 2027, an increase from the same period last year. However, operating income, ordinary income, and net income declined substantially. While contributions from stock-type businesses increased, profit was pressured by a decline in renovation condominium sales and valuation losses in overseas operations. Segment trends were observed across Residential Sales, Income Property Sales, Hotel Operations, Leasing & Management, and Other. Cash and cash equivalents at the interim period-end stood at 34,423 million yen, and total assets were 214,166 million yen. There is no change to the full-year forecast at this time.\n\n### Outlook and Analysis\nThe full-year earnings forecast remains unchanged from the previous announcement; although revenue growth is expected, profit challenges may persist. Notably, increased handovers in the residential sales segment have contributed to revenue, while declines in profitability from renovation projects have had an adverse impact. Measures responsive to market fluctuations and stabilization of stock-type businesses such as leasing and management will be key to future earnings improvement.","jir_financial_highlights":"Net Sales: 72,968 (YoY +12.5%)\nOperating Income: 4,277 (YoY -35.1%)\nOrdinary Income: 2,994 (YoY -50.5%)\nNet Income Attributable to Owners of Parent (Interim): 1,830 (YoY -55.5%)\nTotal Assets: 214,166 (vs. Previous Fiscal Year-End +285,999)\nEquity Ratio: 26.9","jir_category":"","jir_hashtags":"#CosmosInitia, #Earnings, #Interim, #BySegment, #FinancialPosition","jir_key_figures":"Net Sales: 72,968 million yen (YoY +12.5%)\nOperating Income: 4,277 million yen (YoY -35.1%)\nNet Income Attributable to Owners of Parent (Interim): 1,830 million yen (YoY -55.5%)","jir_meta_title":"Cosmos Initia Co., Ltd. \u2013 FY March 2027 Q2 Financial Summary | Sales Up but Profits Down","jir_meta_description":"Analysis of Cosmos Initia Co., Ltd.'s Q2 FY March 2027 financial summary: net sales +12.5% YoY, while operating income, ordinary income, and net income decreased significantly. Key segment trends and financial position summarized, with outlook commentary.","jir_og_title":"Cosmos Initia Co., Ltd. | Analysis of Q2 FY March 2027 Financial Summary","jir_og_description":"Net sales increased but profits declined. Explains segment trends and financial condition, and outlines outlook and key considerations.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56897,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-145668","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Financial Summary for the Second Quarter (Interim) of Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-8844\/ir\/8844-20261109-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8844\/ir\/8844-20261109-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8844\/ir\/8844-20261109-01_wp_financial_summary\/\",\"name\":\"Financial Summary for the Second Quarter (Interim) of Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) - 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