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CMC, The Current Fiscal Year Ordinary Profit Revised Downward to an Unexpected 18% Decrease
2185 CMC CORPORATION 【J-GAAP】
Earnings ReportCMC CORPORATION <2185> [TSE Std] announced its financial results in the afternoon session on May 13th (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending September 2025 (October 2024 to March 2025) was 1.48 billion yen, a 1.4% increase compared to the same period last year, resulting in an increase in profits compared to the previous forecast of a 0.1% decrease.
However, the full-year consolidated ordinary profit has decreased 29.7%, from the previous forecast of 3.7 billion yen to 2.6 billion yen (compared to 3.18 billion yen in the previous period). This changes the outlook from an anticipated profit increase to a projection of an 18.3% decrease in profit.
Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the April to September period (2H) is expected to drop 35.0% from the same period last year to 1.11 billion yen.
In the most recent three-month period, from January to March (2Q), the consolidated ordinary profit decreased to 0.95 billion yen, a 26.8% decrease compared to the same period last year. The operating profit margin decreased from 20.2% in the same period last year to 17.4%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2022 | 10,012 | 1,786 | 1,745 | 1,173 | 88.5 | 60.7 | May 12, 2023 | J-GAAP |
| Oct - Mar, 2023 | 9,634 | 1,538 | 1,461 | 955 | 72.1 | 45.9 | May 13, 2024 | J-GAAP |
| Oct - Mar, 2024 | 8,935 | 1,167 | 1,482 | 980 | 74.3 | 57.0 | May 13, 2025 | J-GAAP |
| YoY | -7.3% | -24.1% | +1.4% | +2.6% | +3.1% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2024 Guidance | 10,000 | 1,400 | 1,460 | 900 | 68.9 | 24 | Nov 11, 2024 | J-GAAP |
| Oct - Mar, 2024 Results | 8,935 | 1,167 | 1,482 | 980 | 74.3 | 24 | May 13, 2025 | J-GAAP |
| Revision Rate | -10.7% | -16.6% | +1.5% | +8.9% | +7.8% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep, 2025 Prev | 22,000 | 3,600 | 3,700 | 2,400 | 185.4 | 52 | Nov 11, 2024 | J-GAAP |
| Sep, 2025 New | 18,000 | 2,400 | 2,600 | 1,850 | 142.9 | 52 | May 13, 2025 | J-GAAP |
| Revision Rate | -18.2% | -33.3% | -29.7% | -22.9% | -22.9% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2024 | 9,889 | 1,437 | 1,721 | 1,123 | 84.7 | 44 | Nov 11, 2024 | J-GAAP |
| Apr - Sep, 2025 Guidance | 9,065 | 1,233 | 1,118 | 870 | 67.2 | 28 | May 13, 2025 | J-GAAP |
| YoY | -8.3% | -14.2% | -35.0% | -22.5% | -20.6% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep, 2023 | 18,451 | 2,617 | 2,873 | 1,762 | 133.0 | 38 | Nov 10, 2023 | J-GAAP |
| Sep, 2024 | 19,523 | 2,975 | 3,182 | 2,078 | 156.7 | 44 | Nov 11, 2024 | J-GAAP |
| Sep, 2025 Guidance | 18,000 | 2,400 | 2,600 | 1,850 | 142.9 | 52 | May 13, 2025 | J-GAAP |
| YoY | -7.8% | -19.3% | -18.3% | -11.0% | -8.8% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Mar, 2024 | 5,962 | 1,206 | 1,304 | 861 | 65.0 | 20.2 | May 13, 2024 | J-GAAP |
| Apr - Jun, 2024 | 4,076 | 249 | 364 | 167 | 12.6 | 6.1 | Aug 9, 2024 | J-GAAP |
| Jul - Sep, 2024 | 5,813 | 1,188 | 1,357 | 956 | 72.1 | 20.4 | Nov 11, 2024 | J-GAAP |
| Oct - Dec, 2024 | 3,713 | 260 | 528 | 346 | 26.1 | 7.0 | Feb 12, 2025 | J-GAAP |
| Jan - Mar, 2025 | 5,222 | 907 | 954 | 634 | 48.1 | 17.4 | May 13, 2025 | J-GAAP |
| YoY | -12.4% | -24.8% | -26.8% | -26.4% | -26.0% |
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