tsukuruba, First Half Net Income Turns to Loss, Nov-Jan Net Income Decreases by 86%

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Fri Mar 14, 2025 3:30 pm JST Earnings

2978 tsukuruba inc. 【J-GAAP】

Earnings Report

tsukuruba inc. <2978> [TSE Growth] announced its financial results after the market closed on March 14th (15:30). The consolidated net income/loss for the cumulative second quarter of the fiscal year ending July 2025 (August 2024 to January 2025) turned into a loss of 15 million yen (compared to a profit of 123 million yen in the same period last year).

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the February to July period (2H) is expected to expand 52.2% from the same period last year, reaching 140 million yen.

In the most recent three-month period, from November to January (2Q), the consolidated net income significantly dropped to 11 million yen, a 85.9% decrease compared to the same period last year. However, the operating profit/loss margin significantly improved from -1.3% in the same period last year to 2.8%.

Kabutan News

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
Aug - Jan, 2022	1,567	-189	-197	-201	-18.2	ー	Mar 16, 2023	J-GAAP
Aug - Jan, 2023	2,045	37	23	123	10.6	20.2	Mar 15, 2024	J-GAAP
Aug - Jan, 2024	3,375	58	22	-15	-1.7	13.3	Mar 14, 2025	J-GAAP
YoY	+65.0%	+56.8%	-4.3%	－	－

First Half Results vs. Previous Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug - Jan, 2024 Guidance	ー	ー	ー	ー	－	0	Sep 12, 2024	J-GAAP
Aug - Jan, 2024 Results	3,375	58	22	-15	-1.7	0	Mar 14, 2025	J-GAAP
Revision Rate	－	－	－	－	－

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Feb - Jul, 2024	3,438	118	91	92	7.9	0	Sep 12, 2024	J-GAAP
Feb - Jul, 2025 Guidance	4,625	172	143	140	12.3	0	Mar 14, 2025	J-GAAP
YoY	+34.5%	+45.8%	+57.1%	+52.2%	+56.2%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul, 2023	4,152	-132	-150	-165	-14.8	0	Sep 14, 2023	J-GAAP
Jul, 2024	5,483	155	114	215	18.4	0	Sep 12, 2024	J-GAAP
Jul, 2025 Guidance	8,000	230	165	125	11.0	0	Sep 12, 2024	J-GAAP
YoY	+45.9%	+48.4%	+44.7%	-41.9%	-40.3%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Nov - Jan, 2023	893	-12	-21	78	6.7	-1.3	Mar 15, 2024	J-GAAP
Feb - Apr, 2024	1,722	137	121	121	10.5	8.0	Jun 14, 2024	J-GAAP
May - Jul, 2024	1,716	-19	-30	-29	-2.5	-1.1	Sep 12, 2024	J-GAAP
Aug - Oct, 2024	1,538	6	-10	-26	-2.5	0.4	Dec 13, 2024	J-GAAP
Nov - Jan, 2024	1,837	52	32	11	1.2	2.8	Mar 14, 2025	J-GAAP
YoY	+105.7%	－	－	-85.9%	-81.5%