Horiba (TYO:6856) recorded a 38% rise in attributable net income for the first half of 2026 to 21.8 billion yen from 15.9 billion yen a year prior.
Earnings per share increased to 516.80 yen from 376.12 yen previously, according to a Friday Tokyo bourse filing.
The analytical laboratory instrument maker's net sales jumped 21% to 179.9 billion yen from 148.9 billion yen in the year-ago period.
The company declared an interim dividend of 150 yen per share for the period.
The company forecasts an attributable net income of 50 billion yen, basic EPS of 1,189.87 yen, net sales of 382 billion yen, and a total dividend of 790 yen per share for the fiscal year ending Dec. 31.
The total dividend forecast was revised upward from 490 yen per share previously amid a modification in the earnings forecast, as well as the decision to pay a commemorative dividend of 240 yen per share on the company's market capitalization exceeding 1 trillion yen.