Caulis Inc., The Current Fiscal Year Ordinary Profit Revised Downward by 18%

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Wed Nov 13, 2024 3:30 pm JST Earnings

153A Caulis Inc. 【J-GAAP】

Earnings Report

Caulis Inc. <153A> [TSE-G] announced its financial results after the market closed on November 13th (15:30). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending December 2024 (January to September) expanded to 274 million yen, an increase of 42.7% compared to the same period last year.

However, the full-year ordinary profit has downwardly by 18.1%, from the previous forecast of 463 million yen to 379 million yen (compared to 293 million yen in the previous period), leading to a reduction in the profit growth rate from 58.0% to 29.4%.

Based on the full-year plan announced by the company after the downward revision, our estimate of the ordinary profit for the July to December period (second half) has downwardly by 28.7%, from the previous forecast of 293 million yen to 209 million yen (compared to 167 million yen in the same period of the previous year), leading to a reduction in the profit growth rate from 75.4% to 25.1%.

In the most recent three-month period, from July to September (3Q), the ordinary profit increased by 57.6% from the same period last year, reaching 104 million yen. The operating profit margin rose from 26.9% in the same period last year to 33.8%.

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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
Jan - Sep, 2024	895	300	274	171	28.0	72.3	Nov 13, 2024	J-GAAP
YoY	－	－	－	－	－

Guidance Update

Second Half Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul - Dec, 2024 Prev	776	295	293	204	32.0	0	Aug 13, 2024	J-GAAP
Jul - Dec, 2024 New	639	211	209	164	25.7	0	Nov 13, 2024	J-GAAP
Revision Rate	-17.7%	-28.5%	-28.7%	-19.6%	-19.6%

Full Year Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2024 Prev	1,360	490	463	310	48.6	0	Mar 28, 2024	J-GAAP
Dec, 2024 New	1,223	406	379	270	42.4	0	Nov 13, 2024	J-GAAP
Revision Rate	-10.1%	-17.1%	-18.1%	-12.9%	-12.9%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul - Dec, 2023	533	169	167	176	30.9	0	Mar 28, 2024	J-GAAP
Jul - Dec, 2024 Guidance	639	211	209	164	25.7	0	Nov 13, 2024	J-GAAP
YoY	+19.9%	+24.9%	+25.1%	-6.8%	-16.7%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2023	994	295	293	260	45.6	0	Mar 28, 2024	J-GAAP
Dec, 2024 Guidance	1,223	406	379	270	42.4	0	Nov 13, 2024	J-GAAP
YoY	+23.0%	+37.6%	+29.4%	+3.8%	-7.2%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2023	284	102	101	133	23.3	35.9	Mar 28, 2024	J-GAAP
Jan - Mar, 2024	282	95	71	45	7.9	33.7	May 15, 2024	J-GAAP
Apr - Jun, 2024	302	100	99	61	10.2	33.1	Aug 13, 2024	J-GAAP
Jul - Sep, 2024	311	105	104	65	10.6	33.8	Nov 13, 2024	J-GAAP
YoY	－	－	－	－	－