PA Co., Ltd, January-September (Third Quarter Cumulative) Ordinary Profit Decreases by 29%, July-September Ordinary Profit Decreases by 38%

About Information Provided on This Site

The information provided on our website 'Kabutan.com' is not intended to constitute investment solicitation or investment advisory services.
All investment decisions should be made at your own discretion and judgment.
The data on our website is provided by Tokyo Stock Exchange, Osaka Exchange, Nagoya Securities Exchange, JPX Market Innovation & Research, Japannext, and other sources.
Copyright of the Nikkei Stock Average belongs to Nikkei Inc. Stock price charts displayed on Kabutan.com are provided solely for the purpose of reviewing historical price movements of the securities.
These charts neither suggest nor guarantee future price movements of the securities and do not constitute recommendations to buy or sell.
In our financial results coverage, the term 'Surprise Results' identifies securities that demonstrate a significant degree of surprise in their earnings announcements.
This significance is quantitatively assessed based on multiple factors, including: the nature of the announcement (full-year or quarterly results); types of revisions (earnings or dividend forecasts); and numerical analysis comparing the announced results with both the company's previous forecasts and historical performance.
The 'Surprise Ranking' presents these results in order of their calculated surprise factor. Please note that neither these results nor rankings are intended to suggest or guarantee future performance of the listed securities, nor should they be construed as recommendations to buy or sell.

Thu Nov 14, 2024 3:30 pm JST Earnings

4766 PA Co., Ltd 【J-GAAP】

Earnings Report

PA Co., Ltd <4766> [TSE-S] announced its financial results after the market closed on November 14th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending December 2024 (January to September) decreased by 29.4% from the same period last year to 48 million yen. The progress rate against the 100 million yen full-year plan was 48.0%, also falling below the same period of the previous year of 100.0%.

Based on the third-quarter cumulative performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit/loss for the October to December period (4Q) is expected to 52 million yen (compared to a break even in the same period last year).

In the most recent three-month period, from July to September (3Q), the consolidated ordinary profit dropped to 15 million yen, a 37.5% decrease compared to the same period last year. The operating profit margin worsened from 4.7% in the same period last year to 4.0%.

Kabutan News

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, 2022	1,248	35	44	30	2.8	56.4	Nov 14, 2022	J-GAAP
Jan - Sep, 2023	1,328	56	68	48	4.5	100.0	Nov 10, 2023	J-GAAP
Jan - Sep, 2024	1,396	49	48	35	3.3	48.0	Nov 14, 2024	J-GAAP
YoY	+5.1%	-12.5%	-29.4%	-27.1%	-26.3%

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	906	24	24	11	1.1	0	Feb 16, 2024	J-GAAP
Jul - Dec, 2024 Guidance	1,179	70	67	66	6.1	4.20	Aug 14, 2024	J-GAAP
YoY	+30.1%	+191.7%	+179.2%	+500.0%	+484.8%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2022	1,666	41	78	49	4.6	0	Feb 17, 2023	J-GAAP
Dec, 2023	1,786	59	68	44	4.2	0	Feb 16, 2024	J-GAAP
Dec, 2024 Guidance	2,100	100	100	90	8.4	4.20	Jul 19, 2024	J-GAAP
YoY	+17.6%	+69.5%	+47.1%	+104.5%	+100.2%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Jul - Sep, 2023	448	21	24	15	1.4	4.7	Nov 10, 2023	J-GAAP
Oct - Dec, 2023	458	3	0	-4	-0.4	0.7	Feb 16, 2024	J-GAAP
Jan - Mar, 2024	453	10	13	6	0.7	2.2	May 15, 2024	J-GAAP
Apr - Jun, 2024	468	20	20	18	1.7	4.3	Aug 14, 2024	J-GAAP
Jul - Sep, 2024	475	19	15	11	1.0	4.0	Nov 14, 2024	J-GAAP
YoY	+6.0%	-9.5%	-37.5%	-26.7%	-25.7%