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Nippi Inc, First Half Ordinary Profit Increases by 38%
7932 Nippi,Incorporated 【J-GAAP】
Earnings ReportNippi,Incorporated <7932> [TSE Std] announced its financial results after the market closed on November 7th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) expanded 2.14 billion yen, an increase 37.7% compared to the same period last year, exceeded the previous forecast of 1.70 billion yen.
However, Progress toward the full-year plan of 3.80 billion yen was 56.5%, below the five-year average of 61.0%.
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 19.6% from the same period last year to 1.65 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit surged 2.2 times that of the same period last year, reaching 0.96 billion yen. The operating profit margin improved from 5.1% in the same period last year to 8.0%.
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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 | 24,418 | 1,830 | 1,916 | 1,377 | 479.0 | 51.2 | Nov 8, 2023 | J-GAAP |
| Apr - Sep, 2024 | 25,003 | 1,646 | 1,559 | 1,109 | 385.6 | 43.1 | Nov 8, 2024 | J-GAAP |
| Apr - Sep, 2025 | 24,020 | 2,056 | 2,146 | 1,351 | 470.2 | 56.5 | Nov 7, 2025 | J-GAAP |
| YoY | -3.9% | +24.9% | +37.7% | +21.8% | +21.9% |
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 | 24,500 | 1,700 | 1,700 | 1,200 | 417.3 | 0 | May 15, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 24,020 | 2,056 | 2,146 | 1,351 | 470.2 | 0 | Nov 7, 2025 | J-GAAP |
| Revision Rate | -2.0% | +20.9% | +26.2% | +12.6% | +12.7% |
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 | 24,138 | 1,981 | 2,056 | 1,348 | 468.8 | 600 | May 15, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 24,980 | 1,744 | 1,654 | 1,249 | 439.2 | 633 | Nov 7, 2025 | J-GAAP |
| YoY | +3.5% | -12.0% | -19.6% | -7.3% | -6.3% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 49,046 | 3,612 | 3,740 | 2,548 | 886.0 | 220 | May 15, 2024 | J-GAAP |
| Mar, 2025 | 49,141 | 3,627 | 3,615 | 2,457 | 854.5 | 600 | May 15, 2025 | J-GAAP |
| Mar, 2026 Guidance | 49,000 | 3,800 | 3,800 | 2,600 | 914.4 | 633 | May 15, 2025 | J-GAAP |
| YoY | -0.3% | +4.8% | +5.1% | +5.8% | +7.0% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 12,380 | 628 | 433 | 361 | 125.5 | 5.1 | Nov 8, 2024 | J-GAAP |
| Oct - Dec, 2024 | 12,465 | 951 | 1,102 | 773 | 268.9 | 7.6 | Feb 7, 2025 | J-GAAP |
| Jan - Mar, 2025 | 11,673 | 1,030 | 954 | 575 | 200.0 | 8.8 | May 15, 2025 | J-GAAP |
| Apr - Jun, 2025 | 12,271 | 1,117 | 1,181 | 911 | 317.0 | 9.1 | Aug 8, 2025 | J-GAAP |
| Jul - Sep, 2025 | 11,749 | 939 | 965 | 440 | 153.1 | 8.0 | Nov 7, 2025 | J-GAAP |
| YoY | -5.1% | +49.5% | +122.9% | +21.9% | +22.0% |
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