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Nippon Soda, First Half Ordinary Profit Unexpectedly Revised Upward by 16%
4041 Nippon Soda Co.,Ltd. 【J-GAAP】
Earnings ReportNippon Soda Co.,Ltd. <4041> [TSE Prime] 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) increased 16.5% from the same period last year, reaching 9.74 billion yen, resulting in an increase in profits compared to the previous forecast of a 9.1% decrease.
Progress toward the full-year plan of 16.8 billion yen was 58.0%, also surpassing the five-year average of 39.0%.
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 drop 36.8% from the same period last year to 7.05 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit increased 66.5% from the same period last year, reaching 5.21 billion yen. However, the operating profit margin decreased from 11.5% in the same period last year to 11.3%.
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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 | 68,902 | 6,458 | 9,292 | 7,540 | 135.2 | 39.9 | Nov 8, 2023 | J-GAAP |
| Apr - Sep, 2024 | 67,079 | 7,077 | 8,364 | 6,346 | 115.2 | 42.8 | Nov 13, 2024 | J-GAAP |
| Apr - Sep, 2025 | 67,069 | 7,053 | 9,742 | 6,793 | 124.1 | 58.0 | Nov 13, 2025 | J-GAAP |
| YoY | 0.0% | -0.3% | +16.5% | +7.0% | +7.7% |
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 | 66,000 | 6,500 | 7,600 | 5,100 | 93.8 | 70 | May 14, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 67,069 | 7,053 | 9,742 | 6,793 | 124.1 | 70 | Nov 13, 2025 | J-GAAP |
| Revision Rate | +1.6% | +8.5% | +28.2% | +33.2% | +32.4% |
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 | 88,120 | 8,986 | 11,165 | 8,665 | 157.3 | 80 | May 14, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 80,931 | 6,147 | 7,058 | 6,507 | 120.7 | 70 | Nov 13, 2025 | J-GAAP |
| YoY | -8.2% | -31.6% | -36.8% | -24.9% | -23.3% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 154,429 | 13,872 | 23,297 | 16,612 | 298.7 | 120 | May 14, 2024 | J-GAAP |
| Mar, 2025 | 155,199 | 16,063 | 19,529 | 15,011 | 272.6 | 140 | May 14, 2025 | J-GAAP |
| Mar, 2026 Guidance | 148,000 | 13,200 | 16,800 | 13,300 | 246.7 | 140 | May 14, 2025 | J-GAAP |
| YoY | -4.6% | -17.8% | -14.0% | -11.4% | -9.5% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 34,884 | 4,008 | 3,131 | 2,009 | 36.5 | 11.5 | Nov 13, 2024 | J-GAAP |
| Oct - Dec, 2024 | 40,225 | 4,121 | 6,199 | 6,192 | 112.4 | 10.2 | Feb 13, 2025 | J-GAAP |
| Jan - Mar, 2025 | 47,895 | 4,865 | 4,966 | 2,473 | 44.9 | 10.2 | May 14, 2025 | J-GAAP |
| Apr - Jun, 2025 | 32,639 | 3,156 | 4,529 | 3,213 | 58.5 | 9.7 | Aug 8, 2025 | J-GAAP |
| Jul - Sep, 2025 | 34,430 | 3,897 | 5,213 | 3,580 | 65.4 | 11.3 | Nov 13, 2025 | J-GAAP |
| YoY | -1.3% | -2.8% | +66.5% | +78.2% | +79.3% |
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