Scala, First Half Net Income Turns to Profit, Exceeds Full-Year Plan

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Fri Feb 14, 2025 5:00 pm JST Earnings

4845 Scala, Inc. 【IFRS】

Earnings Report

Scala, Inc. <4845> [TSE Prime] announced its financial results (based on IFRS) after the market closed on February 14th (17:00). The consolidated net income/loss for the cumulative second quarter of the fiscal year ending June 2025 (July to December) turned into a profit of 0.35 billion yen (compared to a loss of 0.24 billion yen in the same period last year). The progress rate toward the full-year plan of 0.34 billion yen is 103.8%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net loss for the January to June period (2H) is expected to further decrease loss of 0.01 billion yen (compared to a loss of 2.64 billion yen in the same period last year).

In the most recent three-month period, from October to December (2Q), the consolidated net income/loss turned to a profit of 0.39 billion yen (compared to a loss of 0.14 billion yen in the same period last year). The operating profit/loss margin drastically improved from -4.4% in the same period last year to 11.6%.

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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	6,336	136	116	90	5.2	31.0	Feb 14, 2023	IFRS
Jul - Dec, 2023	4,622	-162	-176	-246	-14.2	ー	Feb 14, 2024	IFRS
Jul - Dec, 2024	4,803	264	253	353	20.4	46.9	Feb 14, 2025	IFRS
YoY	+3.9%	－	－	－	－

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	ー	ー	ー	ー	－	8	Aug 14, 2024	IFRS
Jul - Dec, 2024 Results	4,803	264	253	353	20.4	8	Feb 14, 2025	IFRS
Revision Rate	－	－	－	－	－

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	6,092	-1,993	-1,990	-2,641	-152.3	18.75	Aug 14, 2024	IFRS
Jan - Jun, 2025 Guidance	5,297	286	287	-13	-0.8	8	Feb 14, 2025	IFRS
YoY	-13.0%	－	－	+99.5%	+99.5%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jun, 2023	11,838	397	374	-218	-12.6	37	Aug 14, 2023	IFRS
Jun, 2024	10,714	-2,155	-2,166	-2,887	-166.5	37.50	Aug 14, 2024	IFRS
Jun, 2025 Guidance	10,100	550	540	340	19.6	16	Aug 14, 2024	IFRS
YoY	-5.7%	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2023	2,296	-100	-102	-142	-8.2	-4.4	Feb 14, 2024	IFRS
Jan - Mar, 2024	3,754	-753	-760	-1,381	-79.7	-20.1	May 15, 2024	IFRS
Apr - Jun, 2024	2,338	-1,240	-1,230	-1,260	-72.7	-53.0	Aug 14, 2024	IFRS
Jul - Sep, 2024	2,226	-35	-46	-43	-2.5	-1.6	Nov 14, 2024	IFRS
Oct - Dec, 2024	2,577	299	299	396	22.9	11.6	Feb 14, 2025	IFRS
YoY	+12.2%	－	－	－	－