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LAC Co.,Ltd., First Half Ordinary Profit Increases by 58%, Second Half Dividend Postponed

Thu Nov 7, 2024 4:30 pm JST Earnings

3857 LAC Co.,Ltd. 【J-GAAP】

Earnings Report

LAC Co.,Ltd. <3857> [TSE-S] announced its financial results after the market closed on November 7th (16:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2025 (April to September) expanded to 406 million yen, an increase of 58.0% compared to the same period last year. The progress rate against the 2.2 billion yen full-year plan was 18.5%, exceeding the five-year average of 5.3%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the October to March period (second half) is expected to decrease by 5.4% from the same period last year to 1.79 billion yen.

At the same time, In conjunction with a Tender Offer Bid (TOB), the company has decided to forgo the the second half of 15 yen for the current fiscal year.

In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit increased by 41.9% from the same period last year, reaching 430 million yen. However, the operating profit margin remained almost flat, changing from 2.9% in the same period last year to 2.7%.

Kabutan News

Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Sep, 2022 20,382 133 133 20 0.7 7.3 Nov 9, 2022 J-GAAP
Apr - Sep, 2023 22,648 314 257 139 4.6 11.9 Nov 9, 2023 J-GAAP
Apr - Sep, 2024 26,408 352 406 263 8.7 18.5 Nov 7, 2024 J-GAAP
YoY +16.6% +12.1% +58.0% +89.2% +88.6%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2024 Guidance ー ー ー ー － 12 May 13, 2024 J-GAAP
Apr - Sep, 2024 Results 26,408 352 406 263 8.7 12 Nov 7, 2024 J-GAAP
Revision Rate － － － － －

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2025 Prev 52,750 2,180 2,200 1,500 49.7 27 May 13, 2024 J-GAAP
Mar, 2025 New 52,750 2,180 2,200 1,500 49.7 12 Nov 7, 2024 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2023 26,829 1,860 1,896 1,240 41.1 14 May 13, 2024 J-GAAP
Oct - Mar, 2024 Guidance 26,342 1,828 1,794 1,237 41.0 0 Nov 7, 2024 J-GAAP
YoY -1.8% -1.7% -5.4% -0.2% -0.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2023 44,018 1,775 1,813 -147 -4.9 26 May 12, 2023 J-GAAP
Mar, 2024 49,477 2,174 2,153 1,379 45.7 26 May 13, 2024 J-GAAP
Mar, 2025 Guidance 52,750 2,180 2,200 1,500 49.7 12 Nov 7, 2024 J-GAAP
YoY +6.6% +0.3% +2.2% +8.8% +8.7%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2023 11,029 315 303 195 6.5 2.9 Nov 9, 2023 J-GAAP
Oct - Dec, 2023 12,642 380 361 234 7.8 3.0 Feb 8, 2024 J-GAAP
Jan - Mar, 2024 14,187 1,480 1,535 1,006 33.4 10.4 May 13, 2024 J-GAAP
Apr - Jun, 2024 13,204 -8 -24 -37 -1.3 -0.1 Aug 9, 2024 J-GAAP
Jul - Sep, 2024 13,204 360 430 300 10.0 2.7 Nov 7, 2024 J-GAAP
YoY +19.7% +14.3% +41.9% +53.8% +53.2%

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