JAC Recruitment, Ordinary Profit Forecast for the Fiscal Year Revised Upward by 12%, Raises Record High Profit Forecast, Dividend Revised Upward by 3 Yen
2124 JAC Recruitment Co., Ltd. 【J-GAAP】
Earnings ReportJAC Recruitment Co., Ltd. <2124> [TSE Prime] announced its financial results after the market closed on August 12th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending December 2025 (January to June) expanded 6.24 billion yen, an increase 43.3% compared to the same period last year, exceeded the previous forecast of 4.70 billion yen.
In addition, the full-year forecast for consolidated ordinary profit has been revised upward 12.0%, from the previous forecast of 10.0 billion yen to 11.2 billion yen (compared to 9.12 billion yen in the previous period), increasing the growth rate from 9.6% to 22.8%, further surpassing the previous forecast of record-high profits for four consecutive terms.
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 4.0% from the same period last year, reaching 4.95 billion yen.
In light of the strong performance, the company has increased its planned year-end lump-sum dividend for the current fiscal year from the original plan of 32 yen to 35 yen (compared to 26 yen in the previous period).
In the most recent three-month period, from April to June (2Q), the consolidated ordinary profit increased 31.8% from the same period last year, reaching 2.82 billion yen. The operating profit margin rose from 22.5% in the same period last year to 24.7%.
Kabutan News
Actual Performance and Financial Trends
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Progress Rate vs. First Half |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
17,249M | 4,163M | 4,165M | 3,020M | 18.9 | 50.7 | Aug 10, 2023 | J-GAAP |
|
|
19,097M | 4,358M | 4,360M | 2,873M | 18.0 | 47.8 | Aug 9, 2024 | J-GAAP |
|
|
23,247M | 6,238M | 6,247M | 4,270M | 27.0 | 55.8 | Aug 12, 2025 | J-GAAP |
| YoY | +21.7% | +43.1% | +43.3% | +48.6% | +50.0% |
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2025 Guidance | 21,800M | 4,700M | 4,700M | 3,300M | 20.8 | 0 | Feb 12, 2025 | J-GAAP |
| Jan - Jun, 2025 Results | 23,247M | 6,238M | 6,247M | 4,270M | 27.0 | 0 | Aug 12, 2025 | J-GAAP |
| Revision Rate | +6.6% | +32.7% | +32.9% | +29.4% | +29.6% |
Guidance Update
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2025 Prev | 44,900M | 10,000M | 10,000M | 7,000M | 44.2 | 32 | Feb 12, 2025 | J-GAAP |
| Dec, 2025 New | 46,300M | 11,200M | 11,200M | 7,800M | 49.2 | 35 | Aug 12, 2025 | J-GAAP |
| Revision Rate | +3.1% | +12.0% | +12.0% | +11.4% | +11.4% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
20,059M | 4,732M | 4,762M | 2,738M | 17.2 | 26 | Feb 12, 2025 | J-GAAP |
|
Guidance
Jul - Dec, 2025
|
23,053M | 4,962M | 4,953M | 3,530M | 22.3 | 35 | Aug 12, 2025 | J-GAAP |
| YoY | +14.9% | +4.9% | +4.0% | +28.9% | +29.6% |
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
34,475M | 8,215M | 8,209M | 5,978M | 37.4 | 22.50 | Feb 14, 2024 | J-GAAP |
|
|
39,156M | 9,090M | 9,122M | 5,611M | 35.2 | 26 | Feb 12, 2025 | J-GAAP |
|
Guidance
Dec, 2025
|
46,300M | 11,200M | 11,200M | 7,800M | 49.2 | 35 | Aug 12, 2025 | J-GAAP |
| YoY | +18.2% | +23.2% | +22.8% | +39.0% | +39.8% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Operating Profit Margin |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
9,550M | 2,146M | 2,142M | 1,372M | 8.6 | 22.5 | Aug 9, 2024 | J-GAAP |
|
|
10,405M | 2,882M | 2,889M | 1,985M | 12.4 | 27.7 | Nov 11, 2024 | J-GAAP |
|
|
9,654M | 1,850M | 1,873M | 753M | 4.7 | 19.2 | Feb 12, 2025 | J-GAAP |
|
|
11,793M | 3,411M | 3,424M | 2,337M | 14.8 | 28.9 | May 14, 2025 | J-GAAP |
|
|
11,454M | 2,827M | 2,823M | 1,933M | 12.2 | 24.7 | Aug 12, 2025 | J-GAAP |
| YoY | +19.9% | +31.7% | +31.8% | +40.9% | +42.2% |
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