bBreak Systems, First Half Ordinary Profit Decreases by 51%

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Wed Feb 12, 2025 3:30 pm JST Earnings

3986 bBreak Systems Company, Limited 【J-GAAP】

Earnings Report

bBreak Systems Company, Limited <3986> [TSE Growth] announced its financial results after the market closed on February 12th (15:30). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending June 2025 (July to December) significantly dropped 51.3% from the same period last year to 56 million yen, fell short of the previous forecast of 70 million yen.

The progress rate toward the full-year plan of 160 million yen was 35.0%, also falling below the five-year average of 61.4%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the January to June period (2H) is expected to surge 2.8 times that of the same period last year, reaching 104 million yen.

In the most recent three-month period, from October to December (2Q), the ordinary profit decreased to 38 million yen, a 28.3% decrease compared to the same period last year. The operating profit margin decreased from 14.8% in the same period last year to 10.6%.

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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
Jul - Dec, 2022	692	108	108	81	52.7	61.4	Feb 13, 2023	J-GAAP
Jul - Dec, 2023	726	115	115	110	72.2	75.7	Feb 13, 2024	J-GAAP
Jul - Dec, 2024	701	56	56	44	28.9	35.0	Feb 12, 2025	J-GAAP
YoY	-3.4%	-51.3%	-51.3%	-60.0%	-60.0%

First Half Results vs. Previous Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul - Dec, 2024 Guidance	697	70	70	55	36.1	0	Aug 13, 2024	J-GAAP
Jul - Dec, 2024 Results	701	56	56	44	28.9	0	Feb 12, 2025	J-GAAP
Revision Rate	+0.6%	-20.0%	-20.0%	-20.0%	-20.0%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jan - Jun, 2024	666	37	37	26	17.1	15	Aug 13, 2024	J-GAAP
Jan - Jun, 2025 Guidance	708	104	104	82	53.9	18	Feb 12, 2025	J-GAAP
YoY	+6.3%	+181.1%	+181.1%	+215.4%	+214.4%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jun, 2023	1,379	176	176	136	89.0	12	Aug 14, 2023	J-GAAP
Jun, 2024	1,392	152	152	136	89.7	15	Aug 13, 2024	J-GAAP
Jun, 2025 Guidance	1,409	160	160	126	82.8	18	Aug 13, 2024	J-GAAP
YoY	+1.2%	+5.3%	+5.3%	-7.4%	-7.7%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2023	358	53	53	61	40.0	14.8	Feb 13, 2024	J-GAAP
Jan - Mar, 2024	338	31	31	22	14.5	9.2	May 13, 2024	J-GAAP
Apr - Jun, 2024	328	6	6	4	2.6	1.8	Aug 13, 2024	J-GAAP
Jul - Sep, 2024	341	18	18	14	9.1	5.3	Nov 12, 2024	J-GAAP
Oct - Dec, 2024	360	38	38	30	19.7	10.6	Feb 12, 2025	J-GAAP
YoY	+0.6%	-28.3%	-28.3%	-50.8%	-50.8%