Net sales for the second quarter of the August 2026 fiscal year amounted to JPY 72,035 million (up 16.8% YoY), operating income was JPY 690.7 million (down 14.3% YoY), and net income attributable to owners of parent for the interim period was JPY 401.1 million (down 10.7% 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Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/3697-20260414-01.pdf","jir_short_summary":"Net sales for the second quarter of the August 2026 fiscal year amounted to JPY 72,035 million (up 16.8% YoY), operating income was JPY 690.7 million (down 14.3% YoY), and net income attributable to owners of parent for the interim period was JPY 401.1 million (down 10.7% YoY).","jir_summary":"### Overview of Results\nFor the consolidated results of the second quarter of the August 2026 fiscal year, net sales reached JPY 72,035 million (up 16.8% YoY), showing steady growth. Meanwhile, operating income was JPY 6,907 million (down 14.3% YoY), ordinary income was JPY 6,609 million (down 16.0% YoY), and net income attributable to owners of parent for the interim period was JPY 4,011 million (down 10.7% YoY). The profit decline is attributed to the short-term impact of advanced execution of investments related to AI. AI service orders have begun to ramp up, and recovery is expected in the second half. Adjusted operating income and adjusted interim net income also decreased compared to the same period last year; however, the increase in net sales alongside the ongoing upward trends in both unit prices and number of customers continues.\n\n### Segment Results and Financial Position\nBy segment, net sales for software testing related services were JPY 47,331 million (up 19.5% YoY), with operating income of JPY 9,731 million (down 7.5% YoY). Software development related services posted net sales of JPY 21,313 million (up 8.0% YoY) and operating income of JPY 1,204 million (down 23.9% YoY). Other adjacent services recorded net sales of JPY 6,450 million (up 32.1% YoY) and operating income of JPY 556 million (up 127.8% YoY). Total assets stood at JPY 80,389 million (an increase of JPY 3,388 million from the previous fiscal year-end), and net assets were JPY 38,574 million (a decrease of JPY 2,463 million from the previous fiscal year-end), with an increase in the number of treasury shares due to share buyback activities. There is no change to the full-year earnings forecast for the August 2026 fiscal year.","jir_financial_highlights":"Net Sales: JPY 72,035 million (up 16.8% YoY)\nOperating Income: JPY 6,907 million (down 14.3% YoY)\nOrdinary Income: JPY 6,609 million (down 16.0% YoY)\nNet Income Attributable to Owners of Parent (Interim): JPY 4,011 million (down 10.7% YoY)\nAdjusted Operating Income: JPY 7,951 million (down 12.5% YoY)\nAdjusted Ordinary Income: JPY 7,653 million (down 14.0% YoY)\nAdjusted Net Income Attributable to Owners of Parent (Interim): JPY 5,055 million (down 8.5% YoY)\nTotal Assets: JPY 80,389 million (increased by JPY 3,388 million from previous fiscal year-end)\nNet Assets: JPY 38,574 million (decreased by JPY 2,463 million from previous fiscal year-end)\nNumber of Treasury Shares: 11,895,562 shares (increased from 4,215,507 shares in the same period last year)\nAnnual Dividend: JPY 0.00 (including forecast) (no change)\nFull-Year Earnings Forecast for August 2026 Fiscal Year - Net Sales: JPY 150,000 million (up 15.5% YoY)\nFull-Year Earnings Forecast for August 2026 Fiscal Year - Adjusted Operating Income: JPY 20,000 million (up 13.4% YoY)\nFull-Year Earnings Forecast for August 2026 Fiscal Year - Adjusted Net Income Attributable to Owners of Parent: JPY 13,500 million (up 24.3% YoY)","jir_category":"","jir_hashtags":"#SHIFTInc, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 72,035 million (up 16.8% YoY)\nOperating Income: JPY 6,907 million (down 14.3% YoY)\nNet Income Attributable to Owners of Parent (Interim): JPY 4,011 million (down 10.7% YoY)","jir_meta_title":"\u3010SHIFT Inc.\u30112026 Q2 Financial Results\uff5cNet Sales of JPY 72 Billion (Up 16.8% YoY)","jir_meta_description":"SHIFT Inc.'s financial summary for the second quarter of the August 2026 fiscal year. Net sales increased 16.8% YoY to JPY 72,035 million, while operating income decreased to JPY 6,907 million, impacted by advanced AI-related investments.","jir_og_title":"\u3010SHIFT Inc.\u30112026 Q2 Financial Results\uff5cNet Sales of JPY 72 Billion (Up 16.8% YoY)","jir_og_description":"Announcement of the second quarter results for the August 2026 fiscal year. Net sales grew 16.8% YoY, while operating income declined. 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