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WingArc1st, First Half Net Income Decreases by 18%, Jun-Aug Net Income Decreases by 20%

Wed Oct 15, 2025 12:00 pm JST Earnings

4432 WingArc1st Inc. 【IFRS】

Earnings Report

WingArc1st Inc. <4432> [TSE Prime] announced its financial results (based on IFRS) at noon (12:00) on October 15th. The consolidated net income for the cumulative second quarter of the fiscal year ending February 2026 (March to August) decreased 18.3% from the same period last year to 2.93 billion yen. Progress toward the full-year plan of 6.40 billion yen was 45.9%, also falling below the five-year average of 56.9%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the September to February period (second half) is expected to expand 48.5% from the same period last year, reaching 3.46 billion yen.

In the most recent three-month period, from June to August (2Q), the consolidated net income decreased to 1.47 billion yen, a 20.4% decrease compared to the same period last year. The operating profit margin decreased from 32.9% in the same period last year to 27.2%.

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Actual Results

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 13,498 4,720 4,713 3,395 99.4 64.5 Oct 12, 2023 IFRS
Mar - Aug, 2024 14,875 4,964 4,994 3,597 104.4 60.5 Oct 10, 2024 IFRS
Mar - Aug, 2025 14,712 4,108 4,144 2,938 84.8 ー Oct 15, 2025 IFRS
YoY -1.1% -17.2% -17.0% -18.3% -18.8%

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 ー ー ー ー － 52 Apr 10, 2025 IFRS
Mar - Aug, 2025 Results 14,712 4,108 4,144 2,938 84.8 52 Oct 15, 2025 IFRS
Revision Rate － － － － －

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 13,833 3,252 3,259 2,332 67.6 62 Apr 10, 2025 IFRS
Sep - Feb, 2025 Guidance 16,488 4,842 ー 3,462 99.9 52 Oct 15, 2025 IFRS
YoY +19.2% +48.9% － +48.5% +47.6%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2024 25,752 7,309 7,304 5,411 158.1 78.70 Apr 11, 2024 IFRS
Feb, 2025 28,708 8,216 8,253 5,929 172.0 104 Apr 10, 2025 IFRS
Feb, 2026 Guidance 31,200 8,950 ー 6,400 184.6 104 Jul 10, 2025 IFRS
YoY +8.7% +8.9% － +7.9% +7.4%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jun - Aug, 2024 7,755 2,551 2,589 1,849 53.7 32.9 Oct 10, 2024 IFRS
Sep - Nov, 2024 6,735 1,572 1,557 1,105 32.1 23.3 Jan 14, 2025 IFRS
Dec - Feb, 2024 7,098 1,680 1,702 1,227 35.6 23.7 Apr 10, 2025 IFRS
Mar - May, 2025 7,314 2,097 2,088 1,466 42.4 28.7 Jul 10, 2025 IFRS
Jun - Aug, 2025 7,398 2,011 2,056 1,472 42.5 27.2 Oct 15, 2025 IFRS
YoY -4.6% -21.2% -20.6% -20.4% -20.8%

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