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Ifuji Sangyo, First Half Ordinary Profit Decreases by 2%
2924 Ifuji Sangyo Co., Ltd. 【J-GAAP】
Earnings ReportIfuji Sangyo Co., Ltd. <2924> [TSE Std] announced its financial results after the market closed on November 13th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) was 1.49 billion yen, a 2.3% decrease compared to the same period last year. Progress toward the full-year plan of 2.67 billion yen was 56.0%, also surpassing the five-year average of 50.7%.
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 decrease 22.1% from the same period last year to 1.18 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit decreased to 0.59 billion yen, an 18.5% decrease compared to the same period last year. The operating profit margin significantly dropped from 12.4% in the same period last year to 7.5%.
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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 | 13,182 | 1,220 | 1,248 | 1,027 | 124.6 | 69.0 | Nov 9, 2023 | J-GAAP |
| Apr - Sep, 2024 | 11,087 | 1,523 | 1,534 | 1,035 | 125.2 | 50.3 | Nov 5, 2024 | J-GAAP |
| Apr - Sep, 2025 | 16,036 | 1,480 | 1,499 | 1,036 | 127.4 | 56.0 | Nov 13, 2025 | J-GAAP |
| YoY | +44.6% | -2.8% | -2.3% | +0.1% | +1.7% |
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 | 13,781 | 1,340 | 1,339 | 912 | 111.9 | 32 | May 7, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 16,036 | 1,480 | 1,499 | 1,036 | 127.4 | 32 | Nov 13, 2025 | J-GAAP |
| Revision Rate | +16.4% | +10.4% | +11.9% | +13.6% | +13.8% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 27,771 | 2,689 | 2,679 | 1,827 | 224.2 | 67 | May 7, 2025 | J-GAAP |
| Mar, 2026 New | 30,661 | 2,689 | 2,679 | 1,827 | 224.2 | 67 | Nov 13, 2025 | J-GAAP |
| Revision Rate | +10.4% | 0.0% | 0.0% | 0.0% | 0.0% |
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 | 14,470 | 1,475 | 1,515 | 1,067 | 129.3 | 40 | May 7, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 14,625 | 1,209 | 1,180 | 791 | 97.1 | 35 | Nov 13, 2025 | J-GAAP |
| YoY | +1.1% | -18.0% | -22.1% | -25.9% | -24.9% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 24,503 | 1,766 | 1,809 | 1,597 | 193.5 | 48 | May 7, 2024 | J-GAAP |
| Mar, 2025 | 25,557 | 2,998 | 3,049 | 2,102 | 254.7 | 66 | May 7, 2025 | J-GAAP |
| Mar, 2026 Guidance | 30,661 | 2,689 | 2,679 | 1,827 | 224.2 | 67 | Nov 13, 2025 | J-GAAP |
| YoY | +20.0% | -10.3% | -12.1% | -13.1% | -12.0% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 5,883 | 728 | 734 | 490 | 59.3 | 12.4 | Nov 5, 2024 | J-GAAP |
| Oct - Dec, 2024 | 7,307 | 865 | 900 | 617 | 74.6 | 11.8 | Feb 12, 2025 | J-GAAP |
| Jan - Mar, 2025 | 7,163 | 610 | 615 | 450 | 54.5 | 8.5 | May 7, 2025 | J-GAAP |
| Apr - Jun, 2025 | 8,225 | 895 | 901 | 629 | 77.4 | 10.9 | Aug 5, 2025 | J-GAAP |
| Jul - Sep, 2025 | 7,811 | 585 | 598 | 407 | 50.0 | 7.5 | Nov 13, 2025 | J-GAAP |
| YoY | +32.8% | -19.6% | -18.5% | -16.9% | -15.6% |
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