For the second quarter of the fiscal year ending March 2027, consolidated revenue increased 4.5% year-over-year to 21,321 million yen, and operating income decreased 19.2% year-over-year to 1,205 million yen. The Consulting & Development segment performed well, while the SES Co-creation and BPO businesses saw profit declines. The full-year forecast has been disclosed. Post-stock-split per-share metrics stand at 33.14 yen (diluted). 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The Consulting & Development segment performed well, while the SES Co-creation and BPO businesses saw profit declines. The full-year forecast has been disclosed. Post-stock-split per-share metrics stand at 33.14 yen (diluted). An earnings presentation is scheduled.","jir_summary":"### Performance Highlights\nFor the second quarter of the fiscal year ending March 2027, consolidated revenue was 21,321 million yen, up 4.5% year-over-year. Operating income was 1,205 million yen, down 19.2% year-over-year. By segment, Consulting and System Development progressed favorably, while the SES Co-creation business reported lower profits. BPO & Managed Services experienced reduced profitability due to increased personnel costs and other factors. Total assets were 51,286 million yen, and the equity ratio was 65.3%. An earnings presentation will be held online.\n\n### Outlook and Capital Policy\nThere are no major changes to the full-year forecast for the fiscal year ending March 2027, and post-stock-split per-share metrics have been disclosed. The impact of the change in IFRS application is described as minor, and significant subsequent events include the capital alliance with Japan Knowledge leading to equity-method affiliate status and the transfer of GSX shares. There were no changes in the scope of consolidation during the current interim period, and the financial position remains stable.","jir_financial_highlights":"Revenue: 21,321 million yen (Year-over-Year +4.5%)\nOperating Income: 1,205 million yen (Year-over-Year -19.2%)\nProfit before Tax: 1,718 million yen (Year-over-Year -13.0%)\nNet Income Attributable to Owners of Parent (Interim): 1,076 million yen (Year-over-Year -12.4%)\nBasic Earnings per Share (Interim): 33.15 yen (Year-over-Year -11.5 yen (assuming pre- and post-stock-split comparison))","jir_category":"","jir_hashtags":"#BusinessBrainShowaOta, #InterimResults, #Earnings, #Finance, #OnlinePresentation","jir_key_figures":"Revenue: 21,321 million yen (Year-over-Year +4.5%)\nOperating Income: 1,205 million yen (Year-over-Year -19.5%)\nNet Income Attributable to Owners of Parent (Interim): 1,076 million yen (Year-over-Year -12.4%)","jir_meta_title":"Business Brain Showa-Ota Inc. Q2 Financial Summary for FY Ending March 2027 | Key Metrics & Segments","jir_meta_description":"Summary of Business Brain Showa-Ota Inc.'s Q2 financial summary for the fiscal year ending March 2027: revenue, operating income, segment trends, and per-share metrics after stock split. Outlook and capital-related developments highlighted.","jir_og_title":"Business Brain Showa-Ota Inc. Q2 Earnings Highlights","jir_og_description":"Key points from Business Brain Showa-Ota Inc.'s Q2 financial results for the fiscal year ending March 2027: revenue growth, operating profit decline, post-split shareholder metrics, and a planned online presentation.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56842,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153294","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n