WHY HOW DO COMPANY, Sep-Nov (1Q) Operating Profit Turns to Profit

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Tue Jan 14, 2025 4:00 pm JST Earnings

3823 THE WHY HOW DO COMPANY, Inc. 【J-GAAP】

Earnings Report

THE WHY HOW DO COMPANY, Inc. <3823> [TSE Std] announced its financial results after the market closed on January 14th (16:00). The consolidated operating profit/loss for the first quarter of the fiscal year ending August 2025 (September to November) turned into a profit of 27 million yen (compared to a loss of 58 million yen in the same period last year).

In the most recent three-month period, from September to November (1Q), the operating profit/loss margin drastically improved from -31.4% in the same period last year to 6.7%.

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Actual Results

Accumulated Results 1st Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Sep - Nov, 2022	233	-50	-68	-71	-2.1	ー	Jan 16, 2023	J-GAAP
Sep - Nov, 2023	185	-58	-66	-63	-1.8	ー	Jan 15, 2024	J-GAAP
Sep - Nov, 2024	406	27	-1	-41	-0.5	ー	Jan 14, 2025	J-GAAP
YoY	+119.5%	－	+98.5%	+34.9%	+70.5%

Current Period Guidance

H1 Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep - Feb, 2023	380	-125	-123	-175	-4.5	0	Apr 15, 2024	J-GAAP
Sep - Feb, 2024 Guidance	ー	ー	ー	ー	－	0	Oct 18, 2024	J-GAAP
YoY	－	－	－	－	－

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug, 2023	941	-243	-296	-347	-10.0	0	Oct 16, 2023	J-GAAP
Aug, 2024	747	-247	-290	-961	-17.6	0	Oct 18, 2024	J-GAAP
Aug, 2025 Guidance	ー	ー	ー	ー	－	0	Oct 18, 2024	J-GAAP
YoY	－	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Sep - Nov, 2023	185	-58	-66	-63	-1.8	-31.4	Jan 15, 2024	J-GAAP
Dec - Feb, 2023	195	-67	-57	-112	-2.9	-34.4	Apr 15, 2024	J-GAAP
Mar - May, 2024	158	-99	-102	-145	-3.0	-62.7	Jul 16, 2024	J-GAAP
Jun - Aug, 2024	209	-23	-65	-641	-11.7	-11.0	Oct 18, 2024	J-GAAP
Sep - Nov, 2024	406	27	-1	-41	-0.5	6.7	Jan 14, 2025	J-GAAP
YoY	+119.5%	－	+98.5%	+34.9%	+70.5%