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KYOEI STEEL, First Half Ordinary Profit Increases by 38%, Jul-Sep Ordinary Profit Increases by 94%
5440 KYOEI STEEL LTD. 【J-GAAP】
Earnings ReportKYOEI STEEL LTD. <5440> [TSE Prime] announced its financial results in the afternoon session on October 31st (13:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) expanded 8.48 billion yen, an increase 38.3% compared to the same period last year. Progress toward the full-year plan of 16.0 billion yen was 53.0%, almost the same as the five-year average of 51.0%.
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 21.8% from the same period last year to 7.51 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit increased 94.4% from the same period last year, reaching 4.41 billion yen. The operating profit margin improved from 3.4% in the same period last year to 6.1%.
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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 | 155,538 | 9,941 | 9,996 | 7,861 | 180.9 | 47.5 | Oct 31, 2023 | J-GAAP |
| Apr - Sep, 2024 | 161,037 | 5,915 | 6,135 | 5,066 | 116.6 | 39.0 | Oct 31, 2024 | J-GAAP |
| Apr - Sep, 2025 | 154,683 | 9,208 | 8,482 | 5,433 | 125.0 | 53.0 | Oct 31, 2025 | J-GAAP |
| YoY | -3.9% | +55.7% | +38.3% | +7.2% | +7.2% |
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 | 154,000 | 8,000 | 7,500 | 4,800 | 110.5 | 30 | Jul 31, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 154,683 | 9,208 | 8,482 | 5,433 | 125.0 | 30 | Oct 31, 2025 | J-GAAP |
| Revision Rate | +0.4% | +15.1% | +13.1% | +13.2% | +13.2% |
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 | 161,812 | 9,417 | 9,610 | 5,725 | 131.7 | 60 | Apr 30, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 168,317 | 7,792 | 7,518 | 5,067 | 116.6 | 60 | Oct 31, 2025 | J-GAAP |
| YoY | +4.0% | -17.3% | -21.8% | -11.5% | -11.5% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 320,982 | 21,055 | 21,034 | 13,826 | 318.1 | 90 | Apr 30, 2024 | J-GAAP |
| Mar, 2025 | 322,849 | 15,332 | 15,745 | 10,791 | 248.3 | 90 | Apr 30, 2025 | J-GAAP |
| Mar, 2026 Guidance | 323,000 | 17,000 | 16,000 | 10,500 | 241.6 | 90 | Jul 31, 2025 | J-GAAP |
| YoY | +0.0% | +10.9% | +1.6% | -2.7% | -2.7% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 82,747 | 2,824 | 2,272 | 2,434 | 56.0 | 3.4 | Oct 31, 2024 | J-GAAP |
| Oct - Dec, 2024 | 79,362 | 3,783 | 3,757 | 4,069 | 93.6 | 4.8 | Jan 31, 2025 | J-GAAP |
| Jan - Mar, 2025 | 82,450 | 5,634 | 5,853 | 1,656 | 38.1 | 6.8 | Apr 30, 2025 | J-GAAP |
| Apr - Jun, 2025 | 74,152 | 4,302 | 4,066 | 2,724 | 62.7 | 5.8 | Jul 31, 2025 | J-GAAP |
| Jul - Sep, 2025 | 80,531 | 4,906 | 4,416 | 2,709 | 62.3 | 6.1 | Oct 31, 2025 | J-GAAP |
| YoY | -2.7% | +73.7% | +94.4% | +11.3% | +11.3% |
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