S&J (5599) Reports H1 Earnings: Operating Profit Decreases 30.3% YoY to 88 Million Yen

S&J (5599) has released its financial results for the second quarter of the fiscal year ending June 2026. Net sales increased by +10.0% year-on-year to 591 million yen, while operating profit decreased by -30.3% to 88 million yen. Ordinary profit stood at 87 million yen (down -30.9% year-on-year), and net income came in at 59 million yen (down -31.9% year-on-year), resulting in lower profits despite higher revenues. Looking at the company's financial structure and valuation metrics, S&J maintains a robust financial foundation with an equity ratio of 73.2% and zero interest-bearing debt (0.0 billion yen). Retained earnings stand at a solid 1.21 billion yen, underscoring high financial stability. Furthermore, profitability metrics remain at high levels, with a Return on Equity (ROE) of 2.86% and a Return on Assets (ROA) of 2.09%, demonstrating efficient capital utilization. With an EBITDA of 0.64 billion yen, the underlying earnings capacity remains resilient as market participants monitor future margin improvements and growth investments.