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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%.

Kabutan News

Actual Performance and Financial Trends

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
181,291M 4,341M 5,736M 4,903M 76.8 72.9% Oct 6, 2023 J-GAAP
Dec - Aug, 2023
176,425M 4,626M 5,789M 3,980M 62.1 70.7% Oct 4, 2024 J-GAAP
Dec - Aug, 2024
186,927M 6,090M 7,265M 5,035M 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
121,601M 1,419M 2,066M 945M 14.7 17 Jan 14, 2025 J-GAAP
Guidance
Jun - Nov, 2025
131,747M 1,314M 1,968M 1,049M 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
242,059M 6,083M 7,870M 6,099M 95.5 26 Jan 12, 2024 J-GAAP
Nov, 2024
240,498M 6,308M 8,193M 5,249M 81.9 30 Jan 14, 2025 J-GAAP
Guidance
Nov, 2025
263,000M 7,200M 7,700M 5,100M 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
57,528M -263M -338M -324M -5.1 -0.5% Oct 4, 2024 J-GAAP
Sep - Nov, 2024
64,073M 1,682M 2,404M 1,269M 19.8 2.6% Jan 14, 2025 J-GAAP
Dec - Feb, 2024
65,986M 3,040M 3,511M 2,375M 37.0 4.6% Apr 7, 2025 J-GAAP
Mar - May, 2025
65,267M 2,846M 2,221M 1,676M 26.1 4.4% Jul 8, 2025 J-GAAP
Jun - Aug, 2025
55,674M 204M 1,533M 984M 15.3 0.4% Oct 7, 2025 J-GAAP
YoY -3.2%