{"id":95444,"date":"2026-08-05T16:59:13","date_gmt":"2026-08-05T07:59:13","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3386-20260805-01_wp_financial_summary\/"},"modified":"2026-08-05T16:59:13","modified_gmt":"2026-08-05T07:59:13","slug":"3386-20260805-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3386\/ir\/3386-20260805-01_wp_financial_summary\/","title":{"rendered":"FY2026 December Quarter 2 Interim Consolidated Financial Results [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>The interim consolidated results for the six months ended December 2026 show net sales of 5,914 million yen (YoY +9.5%), operating income of 279 million yen ( +1.2%), ordinary income of 340 million yen (\u25b30.8%), and net income attributable to owners of the parent of 277 million yen (YoY +10.5%). Full-year guidance unchanged, dividend forecast unchanged. An earnings presentation is planned.<\/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":"3386","jir_company_name":"Cosmo Bio Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3386-20260805-01.pdf","jir_short_summary":"The interim consolidated results for the six months ended December 2026 show net sales of 5,914 million yen (YoY +9.5%), operating income of 279 million yen ( +1.2%), ordinary income of 340 million yen (\u25b30.8%), and net income attributable to owners of the parent of 277 million yen (YoY +10.5%). Full-year guidance unchanged, dividend forecast unchanged. An earnings presentation is planned.","jir_summary":"### Business Performance Summary\nCosmo Bio\u2019s FY2026 2nd quarter (six months ended) results show net sales of 5,914 million yen, up 9.5% YoY, operating income of 279 million yen with a slight increase, ordinary income of 340 million yen, down slightly YoY, and net income attributable to owners of the parent of 277 million yen, up 10.5% YoY. By product, research reagents accounted for 4,694 million yen and instruments for 1,219 million yen. The average foreign exchange rate was around 155 yen per dollar. There are no changes to the full-year earnings guidance or dividend expectations, and an earnings presentation is planned.\n\n### Financial Position and Capital Structure\nTotal assets amount to 12,844 million yen, net assets 10,349 million yen, and the equity ratio remains high at 76.0%. Cash and deposits increased from the beginning of the term, notes receivable decreased, and marketable securities increased. Liabilities totaled 2,494 million yen, down versus the previous term. Treasury stock holdings are 350,079 shares, and shareholders' equity stands at 7,853 million yen.","jir_financial_highlights":"Net sales: 5,914 (YoY +9.5%)\nOperating income: 279 (YoY +1.2%)\nOrdinary income: 340 (YoY -0.8%)\nNet income attributable to owners of the parent: 277 (YoY +10.5%)\nEarnings per share (Interim): 48.79 (\u2212)\nTotal assets: 12,844 (vs end of previous term +181)\nEquity ratio: 76.0 (vs end of previous term +2.0pt)","jir_category":"","jir_hashtags":"#CosmoBioCo.,Ltd., #financial_summary, #JapanStocks","jir_key_figures":"Net sales: 5,914 million yen (YoY +9.5%)\nOperating income: 279 million yen (YoY +1.2%)\nNet income attributable to owners of the parent: 277 million yen (YoY +10.5%)","jir_meta_title":"Cosmo Bio Co., Ltd. FY2026 Q2 Interim Results \u2014 Revenue Rise, Net Income Steady | August 2026","jir_meta_description":"Summary of Cosmo Bio\u2019s FY2026 Q2 interim financial results. Key indicators include net sales of 5,914 million yen, operating income of 279 million yen, net income of 277 million yen, and whether full-year guidance changed.","jir_og_title":"Cosmo Bio Co., Ltd. FY2026 Q2 Interim Results \u2014 Highlights","jir_og_description":"Cosmo Bio\u2019s interim results show year-over-year revenue growth and higher net income. Full-year guidance unchanged. Key figures and financial position summarized.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59307,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-95444","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FY2026 December Quarter 2 Interim Consolidated Financial Results [Japanese GAAP] (Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3386\/ir\/3386-20260805-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3386\/ir\/3386-20260805-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3386\/ir\/3386-20260805-01_wp_financial_summary\/\",\"name\":\"FY2026 December Quarter 2 Interim Consolidated Financial Results [Japanese GAAP] (Consolidated) - 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