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SALA, Dec-Aug (Cumulative 3Q) Ordinary Profit Increases by 25%, Jun-Aug Ordinary Profit Turns to Profit

Tue Oct 7, 2025 3:00 pm JST Earnings

2734 SALA CORPORATION 【J-GAAP】

Earnings Report

SALA CORPORATION <2734> [TSE Prime] announced its financial results in the afternoon session on October 7th (15:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending November 2025 (December 2024 to August 2025) increased 25.5% from the same period last year, reaching 7.26 billion yen. Progress toward the full-year plan of 7.70 billion yen was 94.4%, also surpassing the five-year average of 82.6%.

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 September to November period (4Q) is expected to significant drop 81.9% from the same period last year to 0.43 billion yen.

In the most recent three-month period, from June to August (3Q), the consolidated ordinary profit/loss turned to a profit of 1.53 billion yen (compared to a loss of 0.33 billion yen in the same period last year). The operating profit/loss margin improved from -0.5% in the same period last year to 0.4%.

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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
Dec - Aug, 2022 181,291 4,341 5,736 4,903 76.8 72.9 Oct 6, 2023 J-GAAP
Dec - Aug, 2023 176,425 4,626 5,789 3,980 62.1 70.7 Oct 4, 2024 J-GAAP
Dec - Aug, 2024 186,927 6,090 7,265 5,035 78.4 94.4 Oct 7, 2025 J-GAAP
YoY +6.0% +31.6% +25.5% +26.5% +26.3%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun - Nov, 2024 121,601 1,419 2,066 945 14.7 17 Jan 14, 2025 J-GAAP
Jun - Nov, 2025 Guidance 131,747 1,314 1,968 1,049 16.3 16 Jul 8, 2025 J-GAAP
YoY +8.3% -7.4% -4.7% +11.0% +10.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Nov, 2023 242,059 6,083 7,870 6,099 95.5 26 Jan 12, 2024 J-GAAP
Nov, 2024 240,498 6,308 8,193 5,249 81.9 30 Jan 14, 2025 J-GAAP
Nov, 2025 Guidance 263,000 7,200 7,700 5,100 79.4 32 Apr 7, 2025 J-GAAP
YoY +9.4% +14.1% -6.0% -2.8% -3.0%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jun - Aug, 2024 57,528 -263 -338 -324 -5.1 -0.5 Oct 4, 2024 J-GAAP
Sep - Nov, 2024 64,073 1,682 2,404 1,269 19.8 2.6 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 65,986 3,040 3,511 2,375 37.0 4.6 Apr 7, 2025 J-GAAP
Mar - May, 2025 65,267 2,846 2,221 1,676 26.1 4.4 Jul 8, 2025 J-GAAP
Jun - Aug, 2025 55,674 204 1,533 984 15.3 0.4 Oct 7, 2025 J-GAAP
YoY -3.2% － － － －

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