MANAC Chemical Partners Co.,Ltd, First Half Ordinary Profit Turns to Loss, July-September Ordinary Profit Loss Widens

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Wed Nov 13, 2024 4:00 pm JST Earnings

4360 MANAC Chemical Partners Co.,Ltd 【J-GAAP】

Earnings Report

MANAC Chemical Partners Co.,Ltd <4360> [TSE-S] announced its financial results after the market closed on November 13th (16:00). The consolidated ordinary profit/loss for the cumulative second quarter of the fiscal year ending March 2025 (April to September) turned into a loss of 195 million yen (compared to a profit of 35 million yen in the same period last year).

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit/loss for the October to March period (second half) is expected to turn into a profit of 485 million yen (compared to a loss of 46 million yen in the same period last year).

In the most recent three-month period, from July to September (2Q), the consolidated ordinary loss expanded to a loss of 139 million yen (compared to a loss of 93 million yen in the same period last year). The operating profit/loss margin worsened from -4.5% in the same period last year to -5.4%.

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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	5,104	322	474	383	48.3	40.2	Nov 9, 2022	J-GAAP
Apr - Sep, 2023	4,840	-12	35	61	7.7	ー	Nov 10, 2023	J-GAAP
Apr - Sep, 2024	4,494	-212	-195	-137	-17.1	ー	Nov 13, 2024	J-GAAP
YoY	-7.1%	-1,666.7%	－	－	－

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	－	7.50	May 10, 2024	J-GAAP
Apr - Sep, 2024 Results	4,494	-212	-195	-137	-17.1	7.50	Nov 13, 2024	J-GAAP
Revision Rate	－	－	－	－	－

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	4,846	-94	-46	15	1.9	7.50	May 10, 2024	J-GAAP
Oct - Mar, 2024 Guidance	6,896	402	485	347	42.8	7.50	Nov 13, 2024	J-GAAP
YoY	+42.3%	－	－	+2,213.3%	+2,177.1%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Mar, 2023	11,853	991	1,179	821	103.3	15	May 12, 2023	J-GAAP
Mar, 2024	9,686	-106	-11	76	9.5	15	May 10, 2024	J-GAAP
Mar, 2025 Guidance	11,390	190	290	210	25.9	15	May 10, 2024	J-GAAP
YoY	+17.6%	－	－	+176.3%	+172.2%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Jul - Sep, 2023	2,233	-101	-93	-55	-6.9	-4.5	Nov 10, 2023	J-GAAP
Oct - Dec, 2023	2,097	-130	-105	-64	-8.5	-6.2	Feb 14, 2024	J-GAAP
Jan - Mar, 2024	2,749	36	59	79	9.9	1.3	May 10, 2024	J-GAAP
Apr - Jun, 2024	2,360	-96	-56	-41	-5.1	-4.1	Aug 9, 2024	J-GAAP
Jul - Sep, 2024	2,134	-116	-139	-96	-12.0	-5.4	Nov 13, 2024	J-GAAP
YoY	-4.4%	-14.9%	-49.5%	-74.5%	-72.2%