The second quarter of the fiscal year ending December 2026 shows significant year-over-year increases: net sales of 47,234 million yen, EBITDA of 12,769 million yen, operating income of 10,012 million yen, ordinary income of 11,577 million yen, and net income attributable to shareholders of the parent company of 8,144 million yen. A stock split was announced and full-year guidance was revised. Growth driven by two new subsidiaries and double-digit revenue growth across four segments: Dental, DCI, Surgical, and 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7716-20260807-01.pdf","jir_short_summary":"The second quarter of the fiscal year ending December 2026 shows significant year-over-year increases: net sales of 47,234 million yen, EBITDA of 12,769 million yen, operating income of 10,012 million yen, ordinary income of 11,577 million yen, and net income attributable to shareholders of the parent company of 8,144 million yen. A stock split was announced and full-year guidance was revised. Growth driven by two new subsidiaries and double-digit revenue growth across four segments: Dental, DCI, Surgical, and Machinery.","jir_summary":"### Overview of Results\nIn this interim period, amid heightened global economic uncertainty, all four segments\u2014Dental, DCI, Surgical, and Machinery\u2014achieved double-digit revenue growth. Net sales reached 47,234 million yen, EBITDA 12,769 million yen, operating income 10,012 million yen, ordinary income 11,577 million yen, and net income attributable to owners of the parent of 8,144 million yen, marking a substantial increase. Segment-wise, all components performed steadily. The company added two new subsidiaries (Acra Cut, Inc. and Intech, Inc.), expanding the consolidated scope. A stock split was approved, and the company published revised full-year guidance.\n\n### Outlook and Capital Policy\nFull-year performance for the fiscal year ending December 2026 has been revised. Per-share metrics have been adjusted based on the stock split, with per-share net income for the period disclosed considering the split. If the split is not taken into account, the full-year outlook remains aligned with the previous guidance. The addition of new subsidiaries and this broader portfolio are expected to sustain growth. In terms of capital management, there has been no disclosure of treasury stock movements, but attention should be paid to related materials on the split and dividend policy.","jir_financial_highlights":"Net sales: 47,234\u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd420.5\uff05\u5897)\nEBITDA: 12,769\u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd422.9\uff05\u5897)\nOperating income: 10,012\u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd432.0\uff05\u5897)\nOrdinary income: 11,577\u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd467.1\uff05\u5897)\nNet income attributable to owners of the parent: 8,144\u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd4132.0\uff05\u5897)","jir_category":"","jir_hashtags":"#Nakani shi, #Earnings, #InterimEarnings, #StockSplit, #OverseasSubsidiaries","jir_key_figures":"Net sales: 47,234\u767e\u4e07\u5186\uff08\u524d\u5e74\u540c\u671f\u6bd420.5\uff05\u5897\uff09\nEBITDA: 12,769\u767e\u4e07\u5186\uff08\u524d\u5e74\u540c\u671f\u6bd422.9\uff05\u5897\uff09\nOperating income: 10,012\u767e\u4e07\u5186\uff08\u524d\u5e74\u540c\u671f\u6bd432.0\uff05\u5897\uff09","jir_meta_title":"Nakani shi Co., Ltd. 2026 End December Quarter Earnings\uff5cNet Sales 47,234 million yen; Stock Split Announced","jir_meta_description":"Nakani shi's Q2 FY2026 results show net sales of 47,234 million yen, EBITDA 12,769 million yen, operating income 10,012 million yen, net income 8,144 million yen, with substantial year-over-year growth. Stock split and full-year guidance revision announced.","jir_og_title":"Nakani shi Announces 2026 Interim Earnings\uff5cNet Sales 47,234 million yen; Profit Increase","jir_og_description":"Nakani shi achieves substantial earnings growth in the 2026 interim results. Announcement of new subsidiaries and a stock split. 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