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CL Holdings, Jan-Sep (Cumulative 3Q) Net Income Increases by 98%, Jul-Sep Net Income Increases by 2.9 times
4286 CL Holdings Inc. 【IFRS】
Earnings ReportCL Holdings Inc. <4286> [TSE Std] announced its financial results (based on IFRS) after the market closed on November 7th (15:30). The consolidated net income for the cumulative third quarter of the fiscal year ending December 2025 (January to September) expanded 326 million yen, an increase 97.6% compared to the same period last year. However, Progress toward the full-year plan of 560 million yen was 58.2%, also falling below the four-year average of 83.4%.
Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income/loss for the October to December period (4Q) is expected to turn into a profit of 234 million yen (compared to a loss of 1 million yen in the same period last year).
In the most recent three-month period, from July to September (3Q), the consolidated net income surged 2.9 times that of the same period last year, reaching 175 million yen. The operating profit margin improved from 1.4% in the same period last year to 3.7%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Sep, 2023 | 24,765 | 545 | 542 | 270 | 26.7 | 50.5 | Nov 10, 2023 | IFRS |
| Jan - Sep, 2024 | 26,528 | 114 | 102 | 165 | 16.2 | 36.4 | Nov 8, 2024 | IFRS |
| Jan - Sep, 2025 | 25,806 | 649 | 587 | 326 | 30.1 | 65.2 | Nov 7, 2025 | IFRS |
| YoY | -2.7% | +469.3% | +475.5% | +97.6% | +85.3% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Dec, 2024 | 20,002 | 304 | 286 | 59 | 5.8 | 5 | Feb 14, 2025 | IFRS |
| Jul - Dec, 2025 Guidance | 22,895 | 672 | 609 | 409 | 38.1 | 16 | Aug 7, 2025 | IFRS |
| YoY | +14.5% | +121.1% | +112.9% | +593.2% | +558.0% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2023 | 36,344 | 1,079 | 1,073 | 510 | 50.4 | 16 | Feb 14, 2024 | IFRS |
| Dec, 2024 | 38,282 | 305 | 280 | 164 | 16.1 | 5 | Feb 14, 2025 | IFRS |
| Dec, 2025 Guidance | 40,000 | 1,000 | 900 | 560 | 52.2 | 16 | Feb 14, 2025 | IFRS |
| YoY | +4.5% | +227.9% | +221.4% | +241.5% | +224.0% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 8,248 | 113 | 108 | 60 | 5.9 | 1.4 | Nov 8, 2024 | IFRS |
| Oct - Dec, 2024 | 11,754 | 191 | 178 | -1 | -0.1 | 1.6 | Feb 14, 2025 | IFRS |
| Jan - Mar, 2025 | 7,702 | -299 | -311 | -190 | -17.5 | -3.9 | May 9, 2025 | IFRS |
| Apr - Jun, 2025 | 9,403 | 627 | 602 | 341 | 31.5 | 6.7 | Aug 7, 2025 | IFRS |
| Jul - Sep, 2025 | 8,701 | 321 | 296 | 175 | 16.1 | 3.7 | Nov 7, 2025 | IFRS |
| YoY | +5.5% | +184.1% | +174.1% | +191.7% | +173.6% |
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