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JACCS, First Half Ordinary Profit Decreases by 19%
8584 JACCS CO., LTD. 【J-GAAP】
Earnings ReportJACCS CO., LTD. <8584> [TSE Prime] announced its financial results in the afternoon session on November 6th (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) decreased 18.6% from the same period last year to 13.1 billion yen. However, Progress toward the full-year plan of 20.0 billion yen was 65.5%, also surpassing 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 28.6% from the same period last year to 6.89 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit decreased to 6.79 billion yen, a 6.8% decrease compared to the same period last year. The operating profit margin decreased from 15.1% in the same period last year to 14.2%.
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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 | 92,208 | 18,419 | 18,341 | 12,310 | 354.9 | 55.5 | Nov 7, 2023 | J-GAAP |
| Apr - Sep, 2024 | 95,739 | 16,084 | 16,099 | 11,185 | 322.2 | 62.5 | Nov 7, 2024 | J-GAAP |
| Apr - Sep, 2025 | 97,069 | 13,281 | 13,102 | 9,712 | 271.3 | 65.5 | Nov 6, 2025 | J-GAAP |
| YoY | +1.4% | -17.4% | -18.6% | -13.2% | -15.8% |
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 | 95,000 | 10,000 | 10,000 | 7,500 | 167.6 | 100 | May 15, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 97,069 | 13,281 | 13,102 | 9,712 | 271.3 | 100 | Nov 6, 2025 | J-GAAP |
| Revision Rate | +2.2% | +32.8% | +31.0% | +29.5% | +61.9% |
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 | 95,239 | 9,648 | 9,666 | 7,435 | 214.1 | 100 | May 15, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 94,431 | 6,719 | 6,898 | 5,788 | 129.3 | 100 | Nov 6, 2025 | J-GAAP |
| YoY | -0.8% | -30.4% | -28.6% | -22.2% | -39.6% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 184,782 | 33,126 | 33,060 | 23,770 | 685.1 | 220 | May 15, 2024 | J-GAAP |
| Mar, 2025 | 190,978 | 25,732 | 25,765 | 18,620 | 536.1 | 190 | May 15, 2025 | J-GAAP |
| Mar, 2026 Guidance | 191,500 | 20,000 | 20,000 | 15,500 | 346.3 | 200 | May 15, 2025 | J-GAAP |
| YoY | +0.3% | -22.3% | -22.4% | -16.8% | -35.4% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 48,190 | 7,281 | 7,291 | 5,173 | 149.0 | 15.1 | Nov 7, 2024 | J-GAAP |
| Oct - Dec, 2024 | 47,755 | 6,968 | 6,977 | 4,970 | 143.1 | 14.6 | Feb 6, 2025 | J-GAAP |
| Jan - Mar, 2025 | 47,484 | 2,680 | 2,689 | 2,465 | 71.0 | 5.6 | May 15, 2025 | J-GAAP |
| Apr - Jun, 2025 | 47,706 | 6,294 | 6,306 | 4,415 | 127.0 | 13.2 | Aug 7, 2025 | J-GAAP |
| Jul - Sep, 2025 | 49,363 | 6,987 | 6,796 | 5,297 | 148.0 | 14.2 | Nov 6, 2025 | J-GAAP |
| YoY | +2.4% | -4.0% | -6.8% | +2.4% | -0.7% |
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