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

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%.

Kabutan News

Actual Performance and Financial Trends

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
6,336M 136M 116M 90M 5.2 31.0 Feb 14, 2023 IFRS
Jul - Dec, 2023
4,622M -162M -176M -246M -14.2 Feb 14, 2024 IFRS
Jul - Dec, 2024
4,179M 374M 361M 353M 20.4 66.9 Feb 14, 2025 IFRS
YoY -9.6%
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 8 Aug 14, 2024 IFRS
Jul - Dec, 2024 Results 4,179M 374M 361M 353M 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
3,571M -1,286M -1,290M -2,641M -152.3 18.75 Aug 14, 2024 IFRS
Guidance
Jan - Jun, 2025
5,921M 176M 179M -13M -0.8 8 Feb 14, 2025 IFRS
YoY +65.8% +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
11,838M 397M 374M -218M -12.6 37 Aug 14, 2023 IFRS
Jun, 2024
8,193M -1,448M -1,466M -2,887M -166.5 37.50 Aug 14, 2024 IFRS
Guidance
Jun, 2025
10,100M 550M 540M 340M 19.6 16 Aug 14, 2024 IFRS
YoY +23.3%

Quarterly Results

Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Operating
Profit Margin
Announce Accounting
Standards
Oct - Dec, 2023
2,296M -100M -102M -142M -8.2 -4.4 Feb 14, 2024 IFRS
Jan - Mar, 2024
2,496M -585M -596M -1,381M -79.7 -23.4 May 15, 2024 IFRS
Apr - Jun, 2024
1,075M -701M -694M -1,260M -72.7 -65.2 Aug 14, 2024 IFRS
Jul - Sep, 2024
1,848M 30M 19M -43M -2.5 1.6 Nov 14, 2024 IFRS
Oct - Dec, 2024
2,331M 344M 342M 396M 22.9 14.8 Feb 14, 2025 IFRS
YoY +1.5%