S-Pool,Inc., December-August (Third Quarter Cumulative) Net Income Decreases by 21%

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Fri Oct 11, 2024 3:30 pm JST Earnings

2471 S-Pool,Inc. 【J-GAAP】

Earnings Report

S-Pool,Inc. <2471> [TSE-P] announced its financial results (based on IFRS) after the market closed on October 11th (15:30). The consolidated net income for the cumulative third quarter of the fiscal year ending November 2024 (December 2023 to August 2024) decreased by 21.0% from the same period last year to 1.04 billion yen. The progress rate against the 1.82 billion yen full-year plan was 57.2%, also falling below the same period of the previous year of 76.6%.

Based on the third-quarter cumulative performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the September to November period (4Q) is expected to expand by 93.1% from the same period last year, reaching 782 million yen.

In the most recent three-month period, from June to August (3Q), the consolidated net income amounted to 363 million yen, an increase of 1.7% compared to the same period last year. However, the operating profit margin worsened from 9.6% in the same period last year to 8.8%.

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Actual Results

Accumulated Results 3rd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Dec - Aug, 2021	20,019	2,274	2,272	1,444	18.3	72.9	Oct 4, 2022	J-GAAP
Dec - Aug, 2022	19,352	2,101	2,013	1,325	16.8	76.0	Oct 4, 2023	IFRS
Dec - Aug, 2023	18,179	1,279	1,128	1,047	13.3	41.4	Oct 11, 2024	IFRS
YoY	-6.1%	-39.1%	-44.0%	-21.0%	-21.0%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jun - Nov, 2023	12,652	1,271	1,198	762	9.7	10	Jan 12, 2024	IFRS
Jun - Nov, 2024 Guidance	14,967	2,009	2,076	1,145	14.5	10	Jul 12, 2024	IFRS
YoY	+18.3%	+58.1%	+73.3%	+50.3%	+50.2%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Nov, 2022	26,650	3,091	3,118	1,809	22.9	8	Jan 12, 2023	J-GAAP
Nov, 2023	25,784	2,777	2,649	1,730	21.9	10	Jan 12, 2024	IFRS
Nov, 2024 Guidance	27,060	2,750	2,726	1,829	23.2	10	Jan 12, 2024	IFRS
YoY	+4.9%	-1.0%	+2.9%	+5.7%	+5.7%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Jun - Aug, 2023	6,220	595	562	357	4.5	9.6	Oct 4, 2023	IFRS
Sep - Nov, 2023	6,432	676	636	405	5.1	10.5	Jan 12, 2024	IFRS
Dec - Feb, 2023	5,658	25	-13	261	3.3	0.4	Apr 12, 2024	IFRS
Mar - May, 2024	6,435	716	663	423	5.4	11.1	Jul 12, 2024	IFRS
Jun - Aug, 2024	6,086	538	478	363	4.6	8.8	Oct 11, 2024	IFRS
YoY	-2.2%	-9.6%	-14.9%	+1.7%	+1.8%