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KURARAY, Ordinary Profit Forecast for the Fiscal Year Revised Downward to an Unexpected 15% Decrease
3405 KURARAY CO.,LTD. 【J-GAAP】
Earnings ReportKURARAY CO.,LTD. <3405> [TSE Prime] announced its financial results in the morning on August 8th (11:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending December 2025 (January to June) significantly dropped 51.7% from the same period last year to 21.2 billion yen, fell short of the previous forecast of 36.0 billion yen.
In addition, the full-year forecast for consolidated ordinary profit has decreased 18.8%, from the previous forecast of 85.0 billion yen to 69.0 billion yen (compared to 81.4 billion yen in the previous period). This changes the outlook from an anticipated profit increase to a projection of a 15.3% 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 July to December period (second half) is expected to grow 27.4% from the same period last year, reaching 47.7 billion yen.
In the most recent three-month period, from April to June (2Q), the consolidated ordinary profit significantly dropped to 3.45 billion yen, a 78.6% decrease compared to the same period last year. The operating profit margin drastically worsened from 7.6% in the same period last year to 3.7%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2023 | 380,998 | 40,970 | 38,538 | 21,842 | 65.3 | 55.8 | Aug 9, 2023 | J-GAAP |
| Jan - Jun, 2024 | 411,217 | 45,464 | 44,022 | 30,446 | 91.2 | 54.0 | Aug 9, 2024 | J-GAAP |
| Jan - Jun, 2025 | 399,958 | 26,261 | 21,284 | 14,039 | 43.5 | 30.8 | Aug 8, 2025 | J-GAAP |
| YoY | -2.7% | -42.2% | -51.7% | -53.9% | -52.3% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2025 Guidance | 420,000 | 38,000 | 36,000 | 22,000 | 68.4 | 27 | Feb 12, 2025 | J-GAAP |
| Jan - Jun, 2025 Results | 399,958 | 26,261 | 21,284 | 14,039 | 43.5 | 27 | Aug 8, 2025 | J-GAAP |
| Revision Rate | -4.8% | -30.9% | -40.9% | -36.2% | -36.4% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2025 Prev | 860,000 | 90,000 | 85,000 | 45,000 | 146.6 | 54 | Feb 12, 2025 | J-GAAP |
| Dec, 2025 New | 840,000 | 75,000 | 69,000 | 33,000 | 107.5 | 54 | Aug 8, 2025 | J-GAAP |
| Revision Rate | -2.3% | -16.7% | -18.8% | -26.7% | -26.7% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Dec, 2024 | 415,678 | 39,617 | 37,458 | 1,278 | 3.9 | 27 | Feb 12, 2025 | J-GAAP |
| Jul - Dec, 2025 Guidance | 440,042 | 48,739 | 47,716 | 18,961 | 61.8 | 27 | Aug 8, 2025 | J-GAAP |
| YoY | +5.9% | +23.0% | +27.4% | +1,383.6% | +1,491.8% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2023 | 780,938 | 75,475 | 69,025 | 42,446 | 126.8 | 50 | Feb 8, 2024 | J-GAAP |
| Dec, 2024 | 826,895 | 85,081 | 81,480 | 31,724 | 96.3 | 54 | Feb 12, 2025 | J-GAAP |
| Dec, 2025 Guidance | 840,000 | 75,000 | 69,000 | 33,000 | 107.5 | 54 | Aug 8, 2025 | J-GAAP |
| YoY | +1.6% | -11.8% | -15.3% | +4.0% | +11.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Jun, 2024 | 219,034 | 16,671 | 16,161 | 8,832 | 26.5 | 7.6 | Aug 9, 2024 | J-GAAP |
| Jul - Sep, 2024 | 203,617 | 28,459 | 26,319 | 16,188 | 48.9 | 14.0 | Nov 13, 2024 | J-GAAP |
| Oct - Dec, 2024 | 212,061 | 11,158 | 11,139 | -14,910 | -45.3 | 5.3 | Feb 12, 2025 | J-GAAP |
| Jan - Mar, 2025 | 194,804 | 18,650 | 17,826 | 12,007 | 37.1 | 9.6 | May 14, 2025 | J-GAAP |
| Apr - Jun, 2025 | 205,154 | 7,611 | 3,458 | 2,032 | 6.3 | 3.7 | Aug 8, 2025 | J-GAAP |
| YoY | -6.3% | -54.3% | -78.6% | -77.0% | -76.2% |
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