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AFC-HD AMS Life Science, Mar-May (3Q) Ordinary Profit Increases by 18%, Current Fiscal Year Dividend Revised Upward by 2 Yen

Thu Jul 10, 2025 3:30 pm JST Earnings

2927 AFC-HD AMS Life Science Co.,Ltd. 【J-GAAP】

Earnings Report

AFC-HD AMS Life Science Co.,Ltd. <2927> [TSE Std] announced its financial results after the market closed on July 10th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending August 2025 (September 2024 to May 2025) increased 23.4% from the same period last year, reaching 1.86 billion yen. Progress toward the full-year plan of 2.20 billion yen was 84.9%, also surpassing the five-year average of 75.5%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the June to August period (4Q) is expected to decrease 18.4% from the same period last year to 0.33 billion yen.

At the same time, the company has increased its planned annual dividend for the current fiscal year from the original plan of 32 yen to 34 yen (compared to 30 yen in the previous period).

In the most recent three-month period, from March to May (3Q), the consolidated ordinary profit grew 18.1% from the same period last year, reaching 0.53 billion yen. The operating profit margin improved from 6.0% in the same period last year to 6.9%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Sep - May, 2022 18,695 1,054 1,085 682 48.5 65.6 Jul 14, 2023 J-GAAP
Sep - May, 2023 22,344 1,495 1,514 922 65.8 78.8 Jul 16, 2024 J-GAAP
Sep - May, 2024 24,737 1,853 1,868 1,412 100.4 84.9 Jul 10, 2025 J-GAAP
YoY +10.7% +23.9% +23.4% +53.1% +52.7%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar - Aug, 2025 Prev 14,486 906 868 439 31.2 16 Apr 14, 2025 J-GAAP
Mar - Aug, 2025 New 14,486 906 868 439 31.2 18 Jul 10, 2025 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2025 Prev 31,100 2,200 2,200 1,320 93.9 32 Oct 15, 2024 J-GAAP
Aug, 2025 New 31,100 2,200 2,200 1,320 93.9 34 Jul 10, 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
Mar - Aug, 2024 15,643 893 861 611 43.5 15 Oct 15, 2024 J-GAAP
Mar - Aug, 2025 Guidance 14,486 906 868 439 31.2 18 Jul 10, 2025 J-GAAP
YoY -7.4% +1.5% +0.8% -28.2% -28.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2023 25,579 1,636 1,654 1,102 78.5 27.50 Oct 13, 2023 J-GAAP
Aug, 2024 30,185 1,916 1,921 1,252 89.2 30 Oct 15, 2024 J-GAAP
Aug, 2025 Guidance 31,100 2,200 2,200 1,320 93.9 34 Jul 10, 2025 J-GAAP
YoY +3.0% +14.8% +14.5% +5.4% +5.3%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Mar - May, 2024 7,802 472 454 281 20.1 6.0 Jul 16, 2024 J-GAAP
Jun - Aug, 2024 7,841 421 407 330 23.5 5.4 Oct 15, 2024 J-GAAP
Sep - Nov, 2024 8,189 650 704 460 32.7 7.9 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 8,425 644 628 421 29.9 7.6 Apr 14, 2025 J-GAAP
Mar - May, 2025 8,123 559 536 531 37.8 6.9 Jul 10, 2025 J-GAAP
YoY +4.1% +18.4% +18.1% +89.0% +88.3%

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