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Nippon Yakin, Ordinary Profit Forecast for the Fiscal Year Revised Downward by 23%
5480 Nippon Yakin kogyo Co.,Ltd. 【J-GAAP】
Earnings ReportNippon Yakin kogyo Co.,Ltd. <5480> [TSE Prime] announced its financial results after the market closed on October 31st (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) dropped 36.7% from the same period last year to 5.25 billion yen, fell short of the previous forecast of 6.50 billion yen.
In addition, the full-year forecast for consolidated ordinary profit has decreased 23.1%, from the previous forecast of 13.0 billion yen to 10.0 billion yen (compared to 16.2 billion yen in the previous period), leading to an increase in the profit decline rate from 19.8% to 38.3%.
Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the October to March period (second half) is expected to drop 40.0% from the same period last year to 4.74 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit decreased to 2.30 billion yen, a 25.6% decrease compared to the same period last year. The operating profit margin worsened from 8.7% in the same period last year to 7.2%.
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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 | 93,907 | 12,901 | 12,858 | 9,032 | 619.1 | 67.2 | Oct 31, 2023 | J-GAAP |
| Apr - Sep, 2024 | 88,834 | 8,543 | 8,298 | 5,807 | 409.6 | 51.2 | Oct 31, 2024 | J-GAAP |
| Apr - Sep, 2025 | 75,741 | 5,900 | 5,256 | 3,625 | 260.7 | 52.6 | Oct 31, 2025 | J-GAAP |
| YoY | -14.7% | -30.9% | -36.7% | -37.6% | -36.4% |
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 | 80,000 | 7,000 | 6,500 | 4,500 | 324.8 | 110 | May 8, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 75,741 | 5,900 | 5,256 | 3,625 | 260.7 | 110 | Oct 31, 2025 | J-GAAP |
| Revision Rate | -5.3% | -15.7% | -19.1% | -19.4% | -19.7% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 160,000 | 14,000 | 13,000 | 9,000 | 649.6 | 220 | May 8, 2025 | J-GAAP |
| Mar, 2026 New | 148,000 | 11,000 | 10,000 | 7,000 | 505.3 | 220 | Oct 31, 2025 | J-GAAP |
| Revision Rate | -7.5% | -21.4% | -23.1% | -22.2% | -22.2% |
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 | 83,263 | 8,424 | 7,902 | 5,772 | 408.5 | 120 | May 8, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 72,259 | 5,100 | 4,744 | 3,375 | 243.6 | 110 | Oct 31, 2025 | J-GAAP |
| YoY | -13.2% | -39.5% | -40.0% | -41.5% | -40.4% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 180,341 | 20,010 | 19,128 | 13,565 | 933.6 | 200 | May 9, 2024 | J-GAAP |
| Mar, 2025 | 172,097 | 16,967 | 16,200 | 11,579 | 819.5 | 220 | May 8, 2025 | J-GAAP |
| Mar, 2026 Guidance | 148,000 | 11,000 | 10,000 | 7,000 | 505.3 | 220 | Oct 31, 2025 | J-GAAP |
| YoY | -14.0% | -35.2% | -38.3% | -39.5% | -38.3% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 42,239 | 3,670 | 3,100 | 2,219 | 156.5 | 8.7 | Oct 31, 2024 | J-GAAP |
| Oct - Dec, 2024 | 42,532 | 4,661 | 4,675 | 3,288 | 232.5 | 11.0 | Feb 5, 2025 | J-GAAP |
| Jan - Mar, 2025 | 40,731 | 3,763 | 3,227 | 2,484 | 175.8 | 9.2 | May 8, 2025 | J-GAAP |
| Apr - Jun, 2025 | 39,199 | 3,254 | 2,951 | 1,988 | 142.4 | 8.3 | Aug 5, 2025 | J-GAAP |
| Jul - Sep, 2025 | 36,542 | 2,646 | 2,305 | 1,637 | 117.7 | 7.2 | Oct 31, 2025 | J-GAAP |
| YoY | -13.5% | -27.9% | -25.6% | -26.2% | -24.8% |
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