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Nippon Seisen, First Half Ordinary Profit Decreases by 47%, Jul-Sep Ordinary Profit Decreases by 33%
5659 Nippon Seisen Co., Ltd. 【J-GAAP】
Earnings ReportNippon Seisen Co., Ltd. <5659> [TSE Prime] announced its financial results in the afternoon session on October 29th (14:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) dropped 46.9% from the same period last year to 1.24 billion yen. Progress toward the full-year plan of 3.20 billion yen was 38.8%, also falling below the five-year average of 47.9%.
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 October to March period (second half) is expected to decrease 12.7% from the same period last year to 1.95 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit dropped to 0.75 billion yen, a 33.2% decrease compared to the same period last year. The operating profit margin drastically worsened from 9.7% in the same period last year to 6.5%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2023 | 21,755 | 1,625 | 1,742 | 1,221 | 39.9 | 47.1 | Oct 27, 2023 | J-GAAP |
| Apr - Sep, 2024 | 23,371 | 2,318 | 2,341 | 1,609 | 52.5 | 51.1 | Oct 29, 2024 | J-GAAP |
| Apr - Sep, 2025 | 22,478 | 1,194 | 1,242 | 902 | 29.4 | 38.8 | Oct 29, 2025 | J-GAAP |
| YoY | -3.8% | -48.5% | -46.9% | -43.9% | -44.0% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2025 Guidance | 21,000 | 1,100 | 1,100 | 800 | 26.1 | 16 | Apr 28, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 22,478 | 1,194 | 1,242 | 902 | 29.4 | 16 | Oct 29, 2025 | J-GAAP |
| Revision Rate | +7.0% | +8.5% | +12.9% | +12.8% | +12.8% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2024 | 23,378 | 2,258 | 2,244 | 1,641 | 53.5 | 28 | Apr 28, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 21,022 | 2,006 | 1,958 | 1,398 | 45.5 | 26 | Oct 29, 2025 | J-GAAP |
| YoY | -10.1% | -11.2% | -12.7% | -14.8% | -14.9% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 44,727 | 3,537 | 3,699 | 2,592 | 84.5 | 42 | Apr 26, 2024 | J-GAAP |
| Mar, 2025 | 46,749 | 4,576 | 4,585 | 3,250 | 106.0 | 56 | Apr 28, 2025 | J-GAAP |
| Mar, 2026 Guidance | 43,500 | 3,200 | 3,200 | 2,300 | 74.9 | 42 | Apr 28, 2025 | J-GAAP |
| YoY | -6.9% | -30.1% | -30.2% | -29.2% | -29.3% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 11,829 | 1,152 | 1,137 | 782 | 25.5 | 9.7 | Oct 29, 2024 | J-GAAP |
| Oct - Dec, 2024 | 12,109 | 1,177 | 1,245 | 858 | 28.0 | 9.7 | Jan 30, 2025 | J-GAAP |
| Jan - Mar, 2025 | 11,269 | 1,081 | 999 | 783 | 25.5 | 9.6 | Apr 28, 2025 | J-GAAP |
| Apr - Jun, 2025 | 11,275 | 464 | 483 | 315 | 10.3 | 4.1 | Jul 25, 2025 | J-GAAP |
| Jul - Sep, 2025 | 11,203 | 730 | 759 | 587 | 19.1 | 6.5 | Oct 29, 2025 | J-GAAP |
| YoY | -5.3% | -36.6% | -33.2% | -24.9% | -25.0% |
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