{"id":18701,"date":"2026-01-13T23:41:33","date_gmt":"2026-01-13T14:41:33","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3349-20260113-01_wp_financial_summary\/"},"modified":"2026-01-13T23:41:33","modified_gmt":"2026-01-13T14:41:33","slug":"3349-20260113-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3349\/ir\/3349-20260113-01_wp_financial_summary\/","title":{"rendered":"Financial Summary for the Second Quarter (Interim Period) of Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the second quarter of the fiscal year ending May 2026, consolidated net sales were 537,175 million yen (6.2% increase YoY), operating income was 20,676 million yen (1.6% increase YoY), and net income attributable to owners of parent for the interim period was 14,648 million yen (1.5% increase 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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/3349-20260113-01-3.pdf","jir_short_summary":"For the second quarter of the fiscal year ending May 2026, consolidated net sales were 537,175 million yen (6.2% increase YoY), operating income was 20,676 million yen (1.6% increase YoY), and net income attributable to owners of parent for the interim period was 14,648 million yen (1.5% increase YoY).","jir_summary":"### Overview of Performance\nThe consolidated financial results for the second quarter of the fiscal year ending May 2026 recorded net sales of 537,175 million yen (6.2% increase YoY), operating income of 20,676 million yen (1.6% increase YoY), ordinary income of 21,934 million yen (0.7% increase YoY), and net income attributable to owners of parent of 14,648 million yen (1.5% increase YoY). Aggressive store expansion included 33 new store openings, with total store count reaching 1,640 locations. Despite a challenging economic environment with weak consumer sentiment due to stagnating wage growth, performance was driven by pursuing low-cost operations.\n\n### Financial Position and Dividend Situation\nTotal assets stood at 542,744 million yen, an increase of 17,988 million yen from the previous fiscal year-end, and net assets were 269,131 million yen, up 11,668 million yen. Cash flow from operating activities gained 22,149 million yen, cash flow from investing activities used 28,967 million yen, and cash flow from financing activities used 6,979 million yen. The dividend at the end of the second quarter was 37.50 yen, with an expected annual dividend of 75.00 yen, representing an increase from the previous fiscal year. There is no change to the full-year earnings forecast for the fiscal year ending May 2026.","jir_financial_highlights":"Net Sales: 537,175 million yen (6.2% increase YoY)\nOperating Income: 20,676 million yen (1.6% increase YoY)\nNet Income Attributable to Owners of Parent (Interim): 14,648 million yen (1.5% increase YoY)\nTotal Assets: 542,744 million yen (17,988 million yen increase from previous consolidated fiscal year-end)\nNet Assets: 269,131 million yen (11,668 million yen increase from previous consolidated fiscal year-end)\nNumber of Issued Shares (Common Stock): 80,001,600 shares (Same as at previous fiscal year-end)\nDividend (End of 2nd Quarter): 37.50 yen (Increase from previous period (32.50 yen \u2192 37.50 yen))\nFull-Year Earnings Forecast for Fiscal Year Ending May 2026 Net Sales: 1,057,000 million yen (4.5% increase YoY)\nFull-Year Earnings Forecast for Fiscal Year Ending May 2026 Operating Income: 40,500 million yen (0.2% increase YoY)\nFull-Year Earnings Forecast for Fiscal Year Ending May 2026 Net Income Attributable to Owners of Parent: 31,000 million yen (0.1% increase YoY)","jir_category":"","jir_hashtags":"#CosmosPharmaceutical, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 537,175 million yen (6.2% increase YoY)\nOperating Income: 20,676 million yen (1.6% increase YoY)\nNet Income Attributable to Owners of Parent (Interim): 14,648 million yen (1.5% increase YoY)","jir_meta_title":"Cosmos Pharmaceutical Corporation Q2 FY2026 Financial Results - Net Sales Up 6.2%, Operating Income Up 1.6%","jir_meta_description":"Financial summary for Cosmos Pharmaceutical Corporation for Q2 FY2026. Net sales of 537,175 million yen (6.2% YoY increase), operating income of 20,676 million yen (1.6% YoY increase), and a dividend increase to 37.50 yen at the end of the second quarter.","jir_og_title":"Cosmos Pharmaceutical Q2 FY2026 Financial Results - Net Sales Up 6.2%","jir_og_description":"Financial summary for Cosmos Pharmaceutical Corporation for the second quarter of fiscal year ending May 2026. 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