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Frontier Management, Ordinary Profit Forecast for the Fiscal Year Revised Downward to a Loss

Fri Nov 14, 2025 3:30 pm JST Earnings

7038 Frontier Management Inc. 【J-GAAP】

Earnings Report

Frontier Management Inc. <7038> [TSE Prime] announced its financial results after the market closed on November 14th (15:30). The consolidated ordinary profit/loss for the cumulative third quarter of the fiscal year ending December 2025 (January to September) turned into a loss of 286 million yen (compared to a profit of 18 million yen in the same period last year).

In addition, the full-year forecast for consolidated ordinary profit/loss has been revised downward from an expected profit of 480 million yen to a loss of 600 million yen (compared to a loss of 710 million yen in the previous period), turning to a loss outlook.

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated ordinary profit/loss for the July to December period (second half) has been revised downward from an expected profit of 679 million yen to a loss of 401 million yen (compared to a loss of 823 million yen in the same period of the previous year), turning to a loss outlook.

In the most recent three-month period, from July to September (3Q), the consolidated ordinary loss improved to a deficit of 87 million yen (compared to a loss of 95 million yen in the same period last year). However, the operating profit/loss margin worsened from -0.7% in the same period last year to -1.9%.

Kabutan News

Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Jan - Sep, 2023 7,267 854 852 529 46.0 68.8 Nov 10, 2023 J-GAAP
Jan - Sep, 2024 6,748 92 18 -109 -9.3 ー Nov 13, 2024 J-GAAP
Jan - Sep, 2025 8,778 -68 -286 -547 -46.6 ー Nov 14, 2025 J-GAAP
YoY +30.1% － － -401.8% -398.9%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2025 Prev 8,129 650 679 498 42.3 － Aug 13, 2025 J-GAAP
Jul - Dec, 2025 New 7,309 -340 -401 -472 -40.1 － Nov 14, 2025 J-GAAP
Revision Rate -10.1% － － － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2025 Prev 13,900 640 480 100 8.5 － Feb 13, 2025 J-GAAP
Dec, 2025 New 13,080 -350 -600 -870 -73.9 － Nov 14, 2025 J-GAAP
Revision Rate -5.9% － － － －

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 4,706 -740 -823 -707 -60.3 0 Feb 13, 2025 J-GAAP
Jul - Dec, 2025 Guidance 7,309 -340 -401 -472 -40.1 － Nov 14, 2025 J-GAAP
YoY +55.3% +54.1% +51.3% +33.2% +33.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2023 10,025 1,251 1,238 780 67.5 41 Feb 14, 2024 J-GAAP
Dec, 2024 9,265 -632 -710 -694 -59.2 0 Feb 13, 2025 J-GAAP
Dec, 2025 Guidance 13,080 -350 -600 -870 -73.9 － Nov 14, 2025 J-GAAP
YoY +41.2% +44.6% +15.5% -25.4% -24.9%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 2,189 -16 -95 -122 -10.4 -0.7 Nov 13, 2024 J-GAAP
Oct - Dec, 2024 2,517 -724 -728 -585 -49.9 -28.8 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 2,434 55 -74 -129 -11.0 2.3 May 14, 2025 J-GAAP
Apr - Jun, 2025 3,337 -65 -125 -269 -22.9 -1.9 Aug 13, 2025 J-GAAP
Jul - Sep, 2025 3,007 -58 -87 -149 -12.7 -1.9 Nov 14, 2025 J-GAAP
YoY +37.4% -262.5% +8.4% -22.1% -21.5%

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