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J.S.B., First Half Ordinary Profit Increases by 10%, Current Fiscal Year Dividend Revised Upward by 27 Yen
3480 J.S.B.Co.,Ltd. 【J-GAAP】
Earnings ReportJ.S.B.Co.,Ltd. <3480> [TSE Prime] announced its financial results after the market closed on June 13th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending October 2025 (November 2024 to April 2025) increased 9.5% from the same period last year, reaching 7.70 billion yen. Progress toward the full-year plan of 8.15 billion yen was 94.5%, also surpassing the five-year average of 89.5%.
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 May to October period (second half) is expected to drop 47.4% from the same period last year to 0.44 billion yen.
At the same time, the company has significantly increased its planned year-end lump-sum dividend for the current fiscal year from the original plan of 78 yen to 105 yen (compared to 72 yen in the previous period).
In the most recent three-month period, from February to April (2Q), the consolidated ordinary profit grew 13.1% from the same period last year, reaching 8.41 billion yen. The operating profit margin rose from 30.4% in the same period last year to 31.4%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Nov - Apr, 2022 | 34,926 | 6,285 | 6,201 | 4,180 | 199.2 | 87.7 | Jun 13, 2023 | J-GAAP |
| Nov - Apr, 2023 | 38,460 | 7,120 | 7,033 | 6,800 | 324.0 | 89.2 | Jun 13, 2024 | J-GAAP |
| Nov - Apr, 2024 | 42,302 | 7,929 | 7,703 | 5,167 | 244.9 | 94.5 | Jun 13, 2025 | J-GAAP |
| YoY | +10.0% | +11.4% | +9.5% | -24.0% | -24.4% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Nov - Apr, 2024 Guidance | 42,279 | 7,950 | 7,759 | 5,183 | 245.6 | 0 | Jan 23, 2025 | J-GAAP |
| Nov - Apr, 2024 Results | 42,302 | 7,929 | 7,703 | 5,167 | 244.9 | 0 | Jun 13, 2025 | J-GAAP |
| Revision Rate | +0.1% | -0.3% | -0.7% | -0.3% | -0.3% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct, 2025 Prev | 75,520 | 8,508 | 8,152 | 5,476 | 260.0 | 78 | Jan 23, 2025 | J-GAAP |
| Oct, 2025 New | 75,520 | 8,508 | 8,152 | 5,476 | 260.0 | 105 | Jun 13, 2025 | J-GAAP |
| Revision Rate | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| May - Oct, 2024 | 31,069 | 986 | 853 | 652 | 31.0 | 72 | Jan 23, 2025 | J-GAAP |
| May - Oct, 2025 Guidance | 33,218 | 579 | 449 | 309 | 14.7 | 105 | Jun 13, 2025 | J-GAAP |
| YoY | +6.9% | -41.3% | -47.4% | -52.6% | -52.7% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct, 2023 | 63,781 | 7,187 | 7,073 | 4,775 | 227.4 | 31.50 | Dec 14, 2023 | J-GAAP |
| Oct, 2024 | 69,529 | 8,106 | 7,886 | 7,452 | 354.8 | 72 | Jan 23, 2025 | J-GAAP |
| Oct, 2025 Guidance | 75,520 | 8,508 | 8,152 | 5,476 | 260.0 | 105 | Jun 13, 2025 | J-GAAP |
| YoY | +8.6% | +5.0% | +3.4% | -26.5% | -26.7% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Feb - Apr, 2024 | 24,684 | 7,495 | 7,442 | 5,014 | 238.9 | 30.4 | Jun 13, 2024 | J-GAAP |
| May - Jul, 2024 | 15,673 | 999 | 1,015 | 728 | 34.7 | 6.4 | Sep 13, 2024 | J-GAAP |
| Aug - Oct, 2024 | 15,396 | -13 | -162 | -76 | -3.6 | -0.1 | Jan 23, 2025 | J-GAAP |
| Nov - Jan, 2024 | 15,259 | -564 | -715 | -486 | -23.1 | -3.7 | Mar 14, 2025 | J-GAAP |
| Feb - Apr, 2025 | 27,043 | 8,493 | 8,418 | 5,653 | 267.9 | 31.4 | Jun 13, 2025 | J-GAAP |
| YoY | +9.6% | +13.3% | +13.1% | +12.7% | +12.1% |
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