For the second quarter of the fiscal year ending March 2026, consolidated net sales were JPY 48,688 million (8.5% YoY increase), operating income was JPY 9,467 million (27.6% YoY increase), and net income attributable to owners of parent was JPY 7,288 million (33.7% YoY 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/6454-20260325-07.pdf","jir_short_summary":"For the second quarter of the fiscal year ending March 2026, consolidated net sales were JPY 48,688 million (8.5% YoY increase), operating income was JPY 9,467 million (27.6% YoY increase), and net income attributable to owners of parent was JPY 7,288 million (33.7% YoY increase).","jir_summary":"### Overview of Results\nFor the second quarter of the fiscal year ending March 2026 (April 1, 2025 to September 30, 2025), consolidated net sales were JPY 48,688 million (8.5% YoY increase), operating income was JPY 9,467 million (27.6% YoY increase), ordinary income was JPY 9,755 million (36.4% YoY increase), and net income attributable to owners of parent was JPY 7,288 million (33.7% YoY increase). This was mainly driven by increased sales and improved profit margins in the Industrial Equipment segment.\n\n### Financial Position and Cash Flow Status\nTotal assets were JPY 127,902 million, up 1.0% from the previous consolidated fiscal year-end, while net assets decreased by 0.1% to JPY 105,967 million, resulting in an equity ratio of 82.7%. Cash flow from operating activities increased by JPY 7,610 million, investing activities used JPY 3,797 million, and financing activities used JPY 8,810 million.\n\n### Reasons and Details of Correction\nDue to an accounting error related to the pension assets within the defined benefit pension plan, corrections were made to the recognition of assets and liabilities related to retirement benefits. Consequently, total assets were revised from JPY 125,367 million to JPY 127,902 million, and the equity ratio was adjusted from 84.4% to 82.7%. There were no changes to the consolidated statement of income.\n\n### Dividend Status and Earnings Forecast\nThe annual dividend is planned to be increased to JPY 132 per share (previous period: JPY 114). The full-year consolidated earnings forecast expects net sales of JPY 97,700 million (6.4% YoY increase), operating income of JPY 17,200 million (18.9% YoY increase), and net income attributable to owners of parent of JPY 13,200 million (17.6% YoY increase).","jir_financial_highlights":"Net Sales: 48,688 million yen (8.5% YoY increase)\nOperating Income: 9,467 million yen (27.6% YoY increase)\nOrdinary Income: 9,755 million yen (36.4% YoY increase)\nNet Income Attributable to Owners of Parent (Interim): 7,288 million yen (33.7% YoY increase)\nTotal Assets: 127,902 million yen (+1,327 million yen (+1.0%) compared to previous consolidated fiscal year)\nNet Assets: 105,967 million yen (\u25b366 million yen (\u25b30.1%) compared to previous consolidated fiscal year)\nEquity Ratio: 82.7% (\u25b31.0 points compared to previous consolidated fiscal year)\nNet Assets per Share: 2,335.26 yen (Unknown)\nInterim Net Income per Share: 159.34 yen (Unknown)\nNumber of Shares Outstanding (End of Period): 46,537,426 shares (Unknown)\nTreasury Stock at End of Period: 1,217,811 shares (Increased from 574,598 shares at previous fiscal year-end)","jir_category":"","jir_hashtags":"#MAXCoLtd, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 48,688 million (8.5% YoY increase)\nOperating Income: JPY 9,467 million (27.6% YoY increase)\nNet Income Attributable to Owners of Parent (Interim): JPY 7,288 million (33.7% YoY increase)","jir_meta_title":"MAX Co., Ltd. Fiscal Year Ending March 2026 Q2 Financial Summary Corrected: Net Sales JPY 48.6 Billion, Operating Income JPY 9.4 Billion, Net Income JPY 7.2 Billion","jir_meta_description":"Correction announcement for MAX Co., Ltd.'s fiscal year ending March 2026 Q2 Financial Summary. Net sales were JPY 48,688 million (8.5% YoY increase), operating income JPY 9,467 million (27.6% increase), net income JPY 7,288 million (33.7% increase). Dividend forecast increased to 132 yen.","jir_og_title":"MAX Co., Ltd. FY2026 Q2 Financial Summary Correction Announcement","jir_og_description":"Correction to MAX Co., Ltd.'s fiscal year ending March 2026 Q2 Financial Summary. 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