First Brothers, Dec-Aug (Cumulative 3Q) Ordinary Profit Increases by 26%

Tue Oct 7, 2025 5:00 pm JST Earnings

3454 First Brothers Co., Ltd. 【J-GAAP】

First Brothers Co., Ltd. <3454> [TSE Std] announced its financial results after the market closed on October 7th (17:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending November 2025 (December 2024 to August 2025) increased 25.9% from the same period last year, reaching 0.92 billion yen. However, Progress toward the full-year plan of 2.18 billion yen was 42.4%, also falling below the five-year average of 64.9%.

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 decrease 13.9% from the same period last year to 1.25 billion yen.

In the most recent three-month period, from June to August (3Q), the consolidated ordinary profit increased 61.7% from the same period last year, reaching 0.57 billion yen. The operating profit margin rose from 15.4% in the same period last year to 15.7%.

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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	16,040M	3,430M	2,925M	2,657M	189.5	76.2	Oct 6, 2023	J-GAAP
Dec - Aug, 2023	7,909M	1,149M	735M	502M	35.8	33.5	Oct 8, 2024	J-GAAP
Dec - Aug, 2024	10,314M	1,577M	925M	659M	47.0	42.4	Oct 7, 2025	J-GAAP
YoY	+30.4%	+37.2%	+25.9%	+31.3%	+31.4%

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	12,497M	2,235M	1,816M	1,237M	88.3	34	Jan 10, 2025	J-GAAP
Guidance Jun - Nov, 2025	12,573M	2,718M	1,834M	1,147M	81.8	35	Jul 8, 2025	J-GAAP
YoY	+0.6%	+21.6%	+1.0%	-7.3%	-7.3%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Nov, 2023	22,268M	4,461M	3,837M	3,186M	227.3	32	Jan 12, 2024	J-GAAP
Nov, 2024	16,865M	2,838M	2,193M	1,416M	101.0	67	Jan 10, 2025	J-GAAP
Guidance Nov, 2025	17,950M	3,520M	2,180M	1,370M	97.7	35	Jan 10, 2025	J-GAAP
YoY	+6.4%	+24.0%	-0.6%	-3.2%	-3.3%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Jun - Aug, 2024	3,541M	546M	358M	323M	23.0	15.4	Oct 8, 2024	J-GAAP
Sep - Nov, 2024	8,956M	1,689M	1,458M	914M	65.2	18.9	Jan 10, 2025	J-GAAP
Dec - Feb, 2024	2,344M	309M	85M	68M	4.9	13.2	Apr 8, 2025	J-GAAP
Mar - May, 2025	3,033M	493M	261M	155M	11.1	16.3	Jul 8, 2025	J-GAAP
Jun - Aug, 2025	4,937M	775M	579M	436M	31.1	15.7	Oct 7, 2025	J-GAAP
YoY	+39.4%	+41.9%	+61.7%	+35.0%	+35.1%

First Brothers, Dec-Aug (Cumulative 3Q) Ordinary Profit Increases by 26%

Actual Performance and Financial Trends

Current Period Guidance

Quarterly Results

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