Science Arts, The Current Fiscal Year Ordinary Profit Turns to Profit, Exceeds Expectations

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Mon Apr 14, 2025 3:30 pm JST Earnings

4412 Science Arts, Inc. 【J-GAAP】

Earnings Report

Science Arts, Inc. <4412> [TSE Growth] announced its financial results after the market closed on April 14th (15:30). The ordinary profit/loss (non-consolidated) for the cumulative second quarter of the fiscal year ending August 2025 (September 2024 to February 2025) turned into a profit of 17 million yen (compared to a loss of 16 million yen in the same period last year).

In addition, the full-year ordinary profit has been revised upward from an expected loss of 48 million yen to a profit of 28 million yen (compared to a loss of 34 million yen in the previous period), turning to a profit.

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the ordinary profit/loss for the March to August period (2H) is expected to turn into a profit of 11 million yen (compared to a loss of 18 million yen in the same period last year).

In the most recent three-month period, from December to February (2Q), the ordinary profit surged 5.8 times that of the same period last year, reaching 23 million yen. The operating profit margin significantly improved from 2.0% in the same period last year to 6.2%.

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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	325	-30	-31	-35	-5.5	ー	Apr 14, 2023	J-GAAP
Sep - Feb, 2023	559	-15	-16	-16	-2.4	ー	Apr 12, 2024	J-GAAP
Sep - Feb, 2024	729	32	17	14	2.0	60.7	Apr 14, 2025	J-GAAP
YoY	+30.4%	－	－	－	－

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	ー	ー	ー	ー	－	0	Oct 15, 2024	J-GAAP
Sep - Feb, 2024 Results	729	32	17	14	2.0	0	Apr 14, 2025	J-GAAP
Revision Rate	－	－	－	－	－

Guidance Update

Full Year Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug, 2025 Prev	1,503	-31	-48	-48	-5.9	0	Oct 15, 2024	J-GAAP
Aug, 2025 New	1,566	44	28	20	2.5	0	Apr 14, 2025	J-GAAP
Revision Rate	+4.2%	－	－	－	－

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	625	-16	-18	-15	-2.3	0	Oct 15, 2024	J-GAAP
Mar - Aug, 2025 Guidance	837	12	11	6	0.7	0	Apr 14, 2025	J-GAAP
YoY	+33.9%	－	－	－	－

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug, 2023	771	-67	-67	-81	-12.4	0	Oct 13, 2023	J-GAAP
Aug, 2024	1,184	-31	-34	-31	-4.8	0	Oct 15, 2024	J-GAAP
Aug, 2025 Guidance	1,566	44	28	20	2.5	0	Apr 14, 2025	J-GAAP
YoY	+32.3%	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Dec - Feb, 2023	255	5	4	4	0.6	2.0	Apr 12, 2024	J-GAAP
Mar - May, 2024	319	-20	-21	-20	-3.1	-6.3	Jul 12, 2024	J-GAAP
Jun - Aug, 2024	306	4	3	5	0.8	1.3	Oct 15, 2024	J-GAAP
Sep - Nov, 2024	340	8	-6	-5	-0.8	2.4	Jan 14, 2025	J-GAAP
Dec - Feb, 2024	389	24	23	19	2.7	6.2	Apr 14, 2025	J-GAAP
YoY	+52.5%	+380.0%	+475.0%	+375.0%	+337.7%