For the interim period of the fiscal year ending August 2026, net sales were JPY 7,861 million (0.2% increase YoY), operating income was JPY 1,381 million (7.9% decrease YoY), and net income attributable to owners of parent was JPY 1,014 million (4.5% decrease YoY). The full-year earnings forecast remains unchanged with net sales projected at JPY 18,000 million (6.0% increase).<\/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,"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":"7447","jir_company_name":"Nagaileben Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-02","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/7447-20260402-01.pdf","jir_short_summary":"For the interim period of the fiscal year ending August 2026, net sales were JPY 7,861 million (0.2% increase YoY), operating income was JPY 1,381 million (7.9% decrease YoY), and net income attributable to owners of parent was JPY 1,014 million (4.5% decrease YoY). The full-year earnings forecast remains unchanged with net sales projected at JPY 18,000 million (6.0% increase).","jir_summary":"### Performance Overview\nFor the consolidated second quarter (interim) of the fiscal year ending August 2026, net sales stood at JPY 7,861 million (0.2% increase YoY), maintaining a level similar to the previous year. Operating income was JPY 1,381 million (7.9% decrease YoY), ordinary income was JPY 1,475 million (4.4% decrease YoY), and net income attributable to owners of parent was JPY 1,014 million (4.5% decrease YoY). The core market, the main business segment, maintained growth with a 1.4% increase YoY. Overseas markets recorded a significant rise of 35.0%, whereas peripheral markets declined by 4.0%. The effects of price revisions are steadily taking hold.\n\n### Financial Position and Future Outlook\nTotal assets were JPY 41,467 million (decrease of JPY 3,224 million from the previous fiscal year-end), total liabilities were JPY 3,097 million (decrease of JPY 276 million), and total net assets were JPY 38,369 million (decrease of JPY 2,948 million), with the equity ratio remaining steady at 92.5%. Cash flows used JPY 425 million in operating activities, generated JPY 3,741 million from investing activities, and used JPY 4,047 million in financing activities. The full-year consolidated earnings forecast remains unchanged, with net sales at JPY 18,000 million (6.0% increase), operating income at JPY 4,025 million (12.3% increase), and net income attributable to owners of parent at JPY 2,900 million (12.7% increase).","jir_financial_highlights":"Net Sales: JPY 7,861 million (0.2% increase YoY)\nOperating Income: JPY 1,381 million (7.9% decrease YoY)\nOrdinary Income: JPY 1,475 million (4.4% decrease YoY)\nNet Income Attributable to Owners of Parent (Interim): JPY 1,014 million (4.5% decrease YoY)\nFull-Year Net Sales Forecast: JPY 18,000 million (6.0% increase YoY)\nFull-Year Operating Income Forecast: JPY 4,025 million (12.3% increase YoY)\nFull-Year Net Income Attributable to Owners of Parent Forecast: JPY 2,900 million (12.7% increase YoY)\nNumber of Issued Shares (End of Period): 30,736,000 shares (Decrease YoY (35,736,000 shares \u2192 30,736,000 shares))\nNumber of Treasury Shares (End of Period): 766,526 shares (Decrease YoY (5,256,225 shares \u2192 766,526 shares))\nEquity Ratio: 92.5% (No change YoY)","jir_category":"","jir_hashtags":"#NagailebenCoLtd, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 7,861 million (0.2% increase YoY)\nOperating Income: JPY 1,381 million (7.9% decrease YoY)\nNet Income Attributable to Owners of Parent (Interim): JPY 1,014 million (4.5% decrease YoY)","jir_meta_title":"Nagaileben Co., Ltd. Second Quarter Financial Results for FY Ending Aug 2026 - Net Sales of JPY 7,861 Million, 0.2% Increase YoY","jir_meta_description":"Nagaileben Co., Ltd.'s Financial Summary for the second quarter of the fiscal year ending August 2026. Net sales of JPY 7,861 million (0.2% increase YoY), operating income of JPY 1,381 million (7.9% decrease YoY), and net income attributable to owners of parent of JPY 1,014 million (4.5% decrease YoY). Full-year forecast unchanged with net sales of JPY 18,000 million (6.0% increase).","jir_og_title":"Nagaileben Co., Ltd. Second Quarter Financial Summary for FY Ending August 2026","jir_og_description":"Announcement of the second quarter financial summary for the fiscal year ending August 2026. Net sales increased 0.2% YoY to JPY 7,861 million, and operating income decreased 7.9% YoY to JPY 1,381 million.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales Trend (Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Aug Interim\\\",\\\"FY2026 Aug Interim\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales (Million JPY)\\\",\\\"data\\\":[7843,7861],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Aug Interim\\\",\\\"FY2026 Aug Interim\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (Million JPY)\\\",\\\"data\\\":[1499,1381],\\\"backgroundColor\\\":\\\"#f28e2b\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"net_income_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent Trend (Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 Aug Interim\\\",\\\"FY2026 Aug Interim\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income (Million JPY)\\\",\\\"data\\\":[1062,1014],\\\"backgroundColor\\\":\\\"#e15759\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Revenue Composition by Market Segment (FY Ending August 2026 Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"pie\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Core Market\\\",\\\"Peripheral Market\\\",\\\"Overseas Market\\\"],\\\"datasets\\\":[{\\\"data\\\":[5608,2142,111],\\\"backgroundColor\\\":[\\\"#4e79a7\\\",\\\"#f28e2b\\\",\\\"#e15759\\\"]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Full-Year Earnings Forecast and Year-over-Year Comparison\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Net Sales\\\",\\\"Operating Income\\\",\\\"Ordinary Income\\\",\\\"Net Income\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"FY 2026 Forecast (Million JPY)\\\",\\\"data\\\":[18000,4025,4200,2900],\\\"borderColor\\\":\\\"#4e79a7\\\",\\\"fill\\\":false},{\\\"label\\\":\\\"YoY Change (%)\\\",\\\"data\\\":[6.0,12.3,13.3,12.7],\\\"borderColor\\\":\\\"#f28e2b\\\",\\\"fill\\\":false,\\\"yAxisID\\\":\\\"y1\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true},\\\"y1\\\":{\\\"position\\\":\\\"right\\\",\\\"ticks\\\":{\\\"callback\\\":function(value){return value+\\\"%\\\"}}}}}}\"}]","ir_related_company":17260,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-38830","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n