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PAL GROUP, First Half Ordinary Profit Increases by 18%, Jun-Aug Ordinary Profit Increases by 12%

Tue Oct 7, 2025 3:30 pm JST Earnings

2726 PAL GROUP Holdings CO.,LTD. 【J-GAAP】

Earnings Report

PAL GROUP Holdings CO.,LTD. <2726> [TSE Prime] announced its financial results after the market closed on October 7th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending February 2026 (March to August) increased 17.7% from the same period last year, reaching 14.0 billion yen. Progress toward the full-year plan of 26.4 billion yen was 53.3%, also surpassing the five-year average of 47.4%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the September to February period (second half) is expected to grow 3.0% from the same period last year, reaching 12.3 billion yen.

In the most recent three-month period, from June to August (2Q), the consolidated ordinary profit grew 12.3% from the same period last year, reaching 6.21 billion yen. However, the operating profit margin decreased from 11.0% in the same period last year to 10.7%.

Kabutan News

Actual Performance and Financial Trends

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Progress Rate
vs. First Half
Announce Accounting
Standards
Mar - Aug, 2023
94,145M 10,299M 10,384M 7,001M 40.0 55.1 Oct 11, 2023 J-GAAP
Mar - Aug, 2024
101,259M 11,806M 11,956M 7,668M 44.2 50.0 Oct 15, 2024 J-GAAP
Mar - Aug, 2025
117,082M 14,095M 14,069M 9,186M 52.9 53.3 Oct 7, 2025 J-GAAP
YoY +15.6% +19.4% +17.7% +19.8% +19.8%
First Half Results vs. Previous Guidance
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Mar - Aug, 2025 Guidance 113,500M 12,700M 12,700M 8,130M 46.8 0 Apr 8, 2025 J-GAAP
Mar - Aug, 2025 Results 117,082M 14,095M 14,069M 9,186M 52.9 0 Oct 7, 2025 J-GAAP
Revision Rate +3.2% +11.0% +10.8% +13.0% +13.0%

Current Period Guidance

Second Half Results
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Sep - Feb, 2024
106,566M 11,850M 11,973M 4,180M 24.1 30 Apr 8, 2025 J-GAAP
Guidance
Sep - Feb, 2025
113,918M 12,305M 12,331M 7,664M 44.1 30 Oct 7, 2025 J-GAAP
YoY +6.9% +3.8% +3.0% +83.3% +83.3%
Current Period Guidance
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Feb, 2024
192,544M 18,605M 18,839M 12,845M 73.7 25 Apr 9, 2024 J-GAAP
Feb, 2025
207,825M 23,656M 23,929M 11,848M 68.2 30 Apr 8, 2025 J-GAAP
Guidance
Feb, 2026
231,000M 26,400M 26,400M 16,850M 97.0 30 Aug 26, 2025 J-GAAP
YoY +11.2% +11.6% +10.3% +42.2% +42.2%

Quarterly Results

Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Operating
Profit Margin
Announce Accounting
Standards
Jun - Aug, 2024
49,818M 5,500M 5,534M 3,470M 20.0 11.0 Oct 15, 2024 J-GAAP
Sep - Nov, 2024
51,272M 6,471M 6,557M 1,292M 7.4 12.6 Jan 14, 2025 J-GAAP
Dec - Feb, 2024
55,294M 5,379M 5,416M 2,888M 16.6 9.7 Apr 8, 2025 J-GAAP
Mar - May, 2025
58,727M 7,854M 7,857M 5,234M 30.2 13.4 Jul 8, 2025 J-GAAP
Jun - Aug, 2025
58,355M 6,241M 6,212M 3,952M 22.8 10.7 Oct 7, 2025 J-GAAP
YoY +17.1% +13.5% +12.3% +13.9% +13.9%