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AFC-HD AMS Life Science, First Half Ordinary Profit Increases by 26%, Dec-Feb Ordinary Profit Increases by 10%

Mon Apr 14, 2025 3:30 pm JST Earnings

2927 AFC-HD AMS Life Science Co.,Ltd. 【J-GAAP】

Earnings Report

AFC-HD AMS Life Science Co.,Ltd. <2927> [TSE Std] announced its financial results after the market closed on April 14th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending August 2025 (September 2024 to February 2025) increased 25.7% from the same period last year, reaching 1.33 billion yen. The progress rate toward the full-year plan of 2.2 billion yen was 60.5%, also surpassing the five-year average of 49.0%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the March to August period (2H) is expected to nearly flat at 0.86 billion yen, up 0.8% from the same period last year.

In the most recent three-month period, from December to February (2Q), the consolidated ordinary profit grew 10.0% from the same period last year, reaching 0.62 billion yen. The operating profit margin improved from 7.0% in the same period last year to 7.6%.

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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
Sep - Feb, 2022 12,444 678 708 414 29.5 42.8 Apr 14, 2023 J-GAAP
Sep - Feb, 2023 14,542 1,023 1,060 641 45.8 55.2 Apr 15, 2024 J-GAAP
Sep - Feb, 2024 16,614 1,294 1,332 881 62.7 60.5 Apr 14, 2025 J-GAAP
YoY +14.2% +26.5% +25.7% +37.4% +36.8%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2024 Guidance 16,690 1,329 1,366 904 64.3 16 Apr 3, 2025 J-GAAP
Sep - Feb, 2024 Results 16,614 1,294 1,332 881 62.7 16 Apr 14, 2025 J-GAAP
Revision Rate -0.5% -2.6% -2.5% -2.5% -2.6%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar - Aug, 2024 15,643 893 861 611 43.5 15 Oct 15, 2024 J-GAAP
Mar - Aug, 2025 Guidance 14,486 906 868 439 31.2 16 Apr 14, 2025 J-GAAP
YoY -7.4% +1.5% +0.8% -28.2% -28.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2023 25,579 1,636 1,654 1,102 78.5 27.50 Oct 13, 2023 J-GAAP
Aug, 2024 30,185 1,916 1,921 1,252 89.2 30 Oct 15, 2024 J-GAAP
Aug, 2025 Guidance 31,100 2,200 2,200 1,320 93.9 32 Oct 15, 2024 J-GAAP
YoY +3.0% +14.8% +14.5% +5.4% +5.3%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2023 7,756 545 571 323 23.1 7.0 Apr 15, 2024 J-GAAP
Mar - May, 2024 7,802 472 454 281 20.1 6.0 Jul 16, 2024 J-GAAP
Jun - Aug, 2024 7,841 421 407 330 23.5 5.4 Oct 15, 2024 J-GAAP
Sep - Nov, 2024 8,189 650 704 460 32.7 7.9 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 8,425 644 628 421 29.9 7.6 Apr 14, 2025 J-GAAP
YoY +8.6% +18.2% +10.0% +30.3% +29.8%

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