ESPOIR, The Current Fiscal Year Net Income Loss Widened in Downward Revision

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Tue Jan 14, 2025 2:50 pm JST Earnings

3260 ESPOIR Co.,Ltd. 【J-GAAP】

Earnings Report

ESPOIR Co.,Ltd. <3260> [NSE Next] announced its financial results in the afternoon session on January 14th (14:50). The consolidated net income/loss for the cumulative third quarter of the fiscal year ending February 2025 (March to November) turned into a loss of 0.16 billion yen (compared to a profit of 1.46 billion yen in the same period last year).

In addition, the full-year consolidated net income/loss has been revised downward from an expected loss of 0.09 billion yen to a loss of 0.18 billion yen (compared to a profit of 1.42 billion yen in the previous period), indicating an expansion in the loss margin.

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated net income/loss for the September to February period (2H) has been revised downward from an expected profit of 0.03 billion yen to a loss of 0.05 billion yen (compared to a loss of 0.04 billion yen in the same period of the previous year), turning to a loss outlook.

In the most recent three-month period, from September to November (3Q), the consolidated net loss expanded to a loss of 0.03 billion yen (compared to a loss of 0 billion yen in the same period last year). The operating profit/loss margin drastically worsened from -25.6% in the same period last year to -58.8%.

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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
Mar - Nov, 2022	987	64	32	27	18.1	128.0	Jan 12, 2023	J-GAAP
Mar - Nov, 2023	679	185	168	1,467	879.6	136.6	Jan 12, 2024	J-GAAP
Mar - Nov, 2024	174	-159	-149	-163	-91.5	ー	Jan 14, 2025	J-GAAP
YoY	-74.4%	－	－	－	－

Guidance Update

Second Half Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep - Feb, 2024 Prev	815	26	24	32	17.3	0	Oct 15, 2024	J-GAAP
Sep - Feb, 2024 New	186	-65	-56	-57	-30.8	0	Jan 14, 2025	J-GAAP
Revision Rate	-77.2%	－	－	－	－

Full Year Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Feb, 2025 Prev	921	-93	-91	-96	-52.0	0	Oct 15, 2024	J-GAAP
Feb, 2025 New	292	-184	-171	-185	-100.1	0	Jan 14, 2025	J-GAAP
Revision Rate	-68.3%	-97.8%	-87.9%	-92.7%	-92.7%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep - Feb, 2023	72	-57	-57	-49	-29.4	0	Apr 12, 2024	J-GAAP
Sep - Feb, 2024 Guidance	186	-65	-56	-57	-30.8	0	Jan 14, 2025	J-GAAP
YoY	+158.3%	-14.0%	+1.8%	-16.3%	-5.0%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Feb, 2023	1,395	72	25	-2,359	-1,524.7	0	Apr 14, 2023	J-GAAP
Feb, 2024	708	139	123	1,421	852.1	0	Apr 12, 2024	J-GAAP
Feb, 2025 Guidance	292	-184	-171	-185	-100.1	0	Jan 14, 2025	J-GAAP
YoY	-58.8%	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Sep - Nov, 2023	43	-11	-12	-3	-1.8	-25.6	Jan 12, 2024	J-GAAP
Dec - Feb, 2023	29	-46	-45	-46	-27.6	-158.6	Apr 12, 2024	J-GAAP
Mar - May, 2024	49	-39	-41	-43	-25.6	-79.6	Jul 12, 2024	J-GAAP
Jun - Aug, 2024	57	-80	-74	-85	-48.5	-140.4	Oct 15, 2024	J-GAAP
Sep - Nov, 2024	68	-40	-34	-35	-19.7	-58.8	Jan 14, 2025	J-GAAP
YoY	+58.1%	-263.6%	-183.3%	-1,066.7%	-992.2%