kabutan

and factory inc, The Current Fiscal Year Net Income Loss Widened in Downward Revision, 31% Deficit Against Net Assets

Mon Apr 14, 2025 4:00 pm JST Earnings

7035 and factory,inc 【J-GAAP】

Earnings Report

and factory,inc <7035> [TSE Std] announced its financial results after the market closed on April 14th (16:00). The consolidated net income/loss for the cumulative second quarter of the fiscal year ending August 2025 (September 2024 to February 2025) turned into a loss of 152 million yen (compared to a break even in the previous period non-consolidated).

In addition, the full-year consolidated net income/loss has been revised downward from an expected loss of 103 million yen to a loss of 380 million yen, indicating an expansion in the loss margin The deficit amounted to a 31.4% impairment of net assets at the end of the previous fiscal year...

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated net income/loss for the March to August period (2H) is expected to turn into a loss of 228 million yen (compared to a profit of 88 million yen in the previous period non-consolidated).

In the most recent three-month period, from December to February (2Q), the consolidated net income/loss turned to a loss of 95 million yen (compared to a profit of 66 million yen in the previous period non-consolidated). The operating profit/loss margin drastically worsened from 0.2% in the same period last year to -7.7%.

Note: Since the current fiscal year, the company has transitioned to consolidated financial statements.

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 1,416 42 26 24 2.3 23.0 Apr 14, 2023 J-GAAP
Sep - Feb, 2023 3,437 -190 -210 0 -0.1 Apr 12, 2024 J-GAAP
Sep - Feb, 2024 1,581 -122 -122 -152 -13.5 Apr 14, 2025 J-GAAP
YoY -54.0% +35.8% +41.9% -22,433.3%

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 0 Oct 15, 2024 J-GAAP
Sep - Feb, 2024 Results 1,581 -122 -122 -152 -13.5 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 3,650 -100 -100 -103 -9.2 0 Oct 15, 2024 J-GAAP
Aug, 2025 New 3,200 -310 -310 -380 -33.7 0 Apr 14, 2025 J-GAAP
Revision Rate -12.3% -210.0% -210.0% -268.9% -268.7%

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 1,587 -127 -134 88 7.9 0 Oct 15, 2024 J-GAAP
Mar - Aug, 2025 Guidance 1,619 -188 -188 -228 -20.2 0 Apr 14, 2025 J-GAAP
YoY +2.0% -48.0% -40.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2023 2,979 146 113 79 7.3 0 Oct 13, 2023 J-GAAP
Aug, 2024 5,024 -317 -344 88 7.9 0 Oct 15, 2024 J-GAAP
Aug, 2025 Guidance 3,200 -310 -310 -380 -33.7 0 Apr 14, 2025 J-GAAP
YoY -36.3% +2.2% +9.9%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2023 2,541 5 -3 66 5.9 0.2 Apr 12, 2024 J-GAAP
Mar - May, 2024 794 -59 -63 -65 -5.8 -7.4 Jul 12, 2024 J-GAAP
Jun - Aug, 2024 793 -68 -71 153 13.7 -8.6 Oct 15, 2024 J-GAAP
Sep - Nov, 2024 760 -59 -55 -57 -5.1 -7.8 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 821 -63 -67 -95 -8.5 -7.7 Apr 14, 2025 J-GAAP
YoY -67.7% -2,133.3%

Related Articles