AMIYA (4258) Q2 2026 earnings summary

Executive summary

• Achieved record interim highs in revenue and operating profit for Q2 FY2026, with net sales up 23.7% to ¥3,397 million and operating profit up 31.3% to ¥638 million.

• Profit attributable to owners of parent increased 33.8% year-over-year to ¥435 million, and comprehensive income rose 32% to ¥464 million.

• Revenue and ARR growth outpaced expectations, driven by a successful transition to a subscription model and new revenue from strategic alliances.

• Expanded sales force and joint initiatives with capital alliance partners set the stage for accelerated growth in the next fiscal year.

Financial highlights

• Q2 FY2026 revenue rose 23.7% year-over-year to ¥3,397M; operating profit increased 31.3% to ¥638M.

• Profit attributable to owners of parent grew 33.8% year-over-year to ¥435M; comprehensive income increased 32% to ¥464M.

• ARR increased 34% year-over-year to ¥4.461B, outpacing revenue growth.

• Contract liabilities surged 68.5% year-over-year, reflecting strong future revenue visibility.

• Ordinary profit for the six months ended June 30, 2026, was ¥633 million, up 32.3% year-over-year.

Outlook and guidance

• Full-year revenue forecast is ¥7,002M, with 48.5% achieved by Q2; operating profit forecast is ¥1,200M, with 53.2% achieved.

• Full-year forecast for fiscal 2026 projects net sales of ¥7,002 million (up 18.0% year-over-year), operating profit of ¥1,200 million (up 14.1%), and profit attributable to owners of parent of ¥850 million (up 13.3%).

• Dividend per share projected to increase from ¥15.73 to ¥20.00 for FY2026 under a new progressive dividend policy.

• Targeting over ¥7.2B in ARR by FY2028, driven by flagship ALog and Verona solutions.

• Basic earnings per share for the full year are forecast at ¥101.75.