kabutan

WHY HOW DO COMPANY, Returning to Profitability This Year

Mon Apr 14, 2025 3:30 pm JST Earnings

3823 THE WHY HOW DO COMPANY, Inc. 【J-GAAP】

Earnings Report

THE WHY HOW DO COMPANY, Inc. <3823> [TSE Std] announced its financial results after the market closed on April 14th (15:30). The consolidated ordinary loss for the cumulative second quarter of the fiscal year ending August 2025 (September 2024 to February 2025) was a reduced loss of 26 million yen (compared to a loss of 123 million yen in the same period last year).

In addition, the full-year forecast, which was not disclosed, indicated that consolidated ordinary profit/loss turn into a profit of 51 million yen (compared to a loss of 290 million yen in the previous period).

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit/loss for the March to August period (2H) is expected to turn into a profit of 77 million yen (compared to a loss of 167 million yen in the same period last year).

In the most recent three-month period, from December to February (2Q), the consolidated ordinary loss improved to a deficit of 25 million yen (compared to a loss of 57 million yen in the same period last year). The operating profit/loss margin drastically improved from -34.4% in the same period last year to -2.2%.

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
Sep - Feb, 2022 515 -65 -107 -126 -3.6 ー Apr 14, 2023 J-GAAP
Sep - Feb, 2023 380 -125 -123 -175 -4.5 ー Apr 15, 2024 J-GAAP
Sep - Feb, 2024 809 18 -26 -69 -0.8 ー Apr 14, 2025 J-GAAP
YoY +112.9% － +78.9% +60.6% +81.9%

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 18, 2024 J-GAAP
Sep - Feb, 2024 Results 809 18 -26 -69 -0.8 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 ー ー ー ー － 0 Oct 18, 2024 J-GAAP
Aug, 2025 New 1,772 129 51 5 0.1 0 Apr 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
Mar - Aug, 2024 367 -122 -167 -786 -14.4 0 Oct 18, 2024 J-GAAP
Mar - Aug, 2025 Guidance 963 111 77 74 0.7 0 Apr 14, 2025 J-GAAP
YoY +162.4% － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2023 941 -243 -296 -347 -10.0 0 Oct 16, 2023 J-GAAP
Aug, 2024 747 -247 -290 -961 -17.6 0 Oct 18, 2024 J-GAAP
Aug, 2025 Guidance 1,772 129 51 5 0.1 0 Apr 14, 2025 J-GAAP
YoY +137.2% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2023 195 -67 -57 -112 -2.9 -34.4 Apr 15, 2024 J-GAAP
Mar - May, 2024 158 -99 -102 -145 -3.0 -62.7 Jul 16, 2024 J-GAAP
Jun - Aug, 2024 209 -23 -65 -641 -11.7 -11.0 Oct 18, 2024 J-GAAP
Sep - Nov, 2024 406 27 -1 -41 -0.5 6.7 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 403 -9 -25 -28 -0.3 -2.2 Apr 14, 2025 J-GAAP
YoY +106.7% +86.6% +56.1% +75.0% +88.7%

Related Articles