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CommSeed, First Half Ordinary Profit Turns to Profit, Jul-Sep Ordinary Profit Turns to Profit

Thu Nov 13, 2025 4:40 pm JST Earnings

3739 CommSeed Corporation 【J-GAAP】

Earnings Report

CommSeed Corporation <3739> [NSE Next] announced its financial results after the market closed on November 13th (16:40). The consolidated ordinary profit/loss for the cumulative second quarter of the fiscal year ending March 2026 (April to September) turned into a profit of 58 million yen (compared to a loss of 27 million yen in the same period last year). Progress toward the full-year plan of 130 million yen was 44.6%.

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 significant drop 50.0% from the same period last year to 72 million yen.

In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit/loss turned to a profit of 34 million yen (compared to a loss of 75 million yen in the same period last year). The operating profit/loss margin drastically improved from -7.9% in the same period last year to 4.5%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Sep, 2023 804 -24 -39 -55 -4.2 Nov 13, 2023 J-GAAP
Apr - Sep, 2024 1,215 3 -27 -228 -17.0 Nov 13, 2024 J-GAAP
Apr - Sep, 2025 1,087 49 58 32 2.4 44.6 Nov 13, 2025 J-GAAP
YoY -10.5% +1,533.3%

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 0 May 14, 2025 J-GAAP
Apr - Sep, 2025 Results 1,087 49 58 32 2.4 0 Nov 13, 2025 J-GAAP
Revision Rate

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 1,249 141 144 94 7.0 0 May 14, 2025 J-GAAP
Oct - Mar, 2025 Guidance 1,713 101 72 68 5.0 0 Nov 13, 2025 J-GAAP
YoY +37.1% -28.4% -50.0% -27.7% -28.0%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 2,094 35 18 -60 -4.5 0 May 14, 2024 J-GAAP
Mar, 2025 2,464 144 117 -134 -10.0 0 May 14, 2025 J-GAAP
Mar, 2026 Guidance 2,800 150 130 100 7.4 0 May 14, 2025 J-GAAP
YoY +13.6% +4.2% +11.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 519 -41 -75 -262 -19.5 -7.9 Nov 13, 2024 J-GAAP
Oct - Dec, 2024 721 99 104 95 7.1 13.7 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 528 42 40 -1 -0.1 8.0 May 14, 2025 J-GAAP
Apr - Jun, 2025 551 25 24 9 0.7 4.5 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 536 24 34 23 1.7 4.5 Nov 13, 2025 J-GAAP
YoY +3.3%

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