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ACSL, Jan-Sep (Cumulative 3Q) Net Income Loss Narrows, Jul-Sep Net Income Loss Widens

Fri Nov 14, 2025 3:30 pm JST Earnings

6232 ACSL Ltd. 【J-GAAP】

Earnings Report

ACSL Ltd. <6232> [TSE Growth] announced its financial results after the market closed on November 14th (15:30). The consolidated net loss for the cumulative third quarter of the fiscal year ending December 2025 (January to September) was a reduced loss of 0.99 billion yen (compared to a loss of 1.65 billion yen in the same period last year).

Based on the cumulative third-quarter performance announced by the company and the full-year plan, our calculation indicates that the consolidated net loss for the October to December period (4Q) is expected to expand to a loss of 0.80 billion yen (compared to a loss of 0.71 billion yen in the same period last year).

In the most recent three-month period, from July to September (3Q), the consolidated net loss expanded to a loss of 0.72 billion yen (compared to a loss of 0.64 billion yen in the same period last year). However, the operating profit/loss margin improved from -637.2% in the same period last year to -219.9%.

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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 657 -1,398 -1,444 -1,458 -114.5 ー Nov 13, 2023 J-GAAP
Jan - Sep, 2024 2,128 -1,523 -1,589 -1,656 -112.0 ー Nov 13, 2024 J-GAAP
Jan - Sep, 2025 1,246 -1,350 -738 -991 -63.8 ー Nov 14, 2025 J-GAAP
YoY -41.4% +11.4% +53.6% +40.2% +43.0%

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 2,175 -1,616 -1,355 -1,529 -86.4 0 Aug 14, 2025 J-GAAP
Jul - Dec, 2025 New 1,725 -1,616 -1,355 -1,529 -86.4 0 Nov 14, 2025 J-GAAP
Revision Rate -20.7% 0.0% 0.0% 0.0% 0.0%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2025 Prev 3,150 -2,370 -1,400 -1,800 -101.7 0 Aug 6, 2025 J-GAAP
Dec, 2025 New 2,700 -2,370 -1,400 -1,800 -101.7 0 Nov 14, 2025 J-GAAP
Revision Rate -14.3% 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
Jul - Dec, 2024 605 -1,267 -1,225 -1,361 -91.8 0 Feb 13, 2025 J-GAAP
Jul - Dec, 2025 Guidance 1,725 -1,616 -1,355 -1,529 -86.4 0 Nov 14, 2025 J-GAAP
YoY +185.1% -27.5% -10.6% -12.3% +5.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2023 896 -2,071 -2,102 -2,543 -197.1 0 Feb 14, 2024 J-GAAP
Dec, 2024 2,655 -2,293 -2,188 -2,371 -159.9 0 Feb 13, 2025 J-GAAP
Dec, 2025 Guidance 2,700 -2,370 -1,400 -1,800 -101.7 0 Nov 14, 2025 J-GAAP
YoY +1.7% -3.4% +36.0% +24.1% +36.4%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 78 -497 -626 -646 -43.7 -637.2 Nov 13, 2024 J-GAAP
Oct - Dec, 2024 527 -770 -599 -715 -48.2 -146.1 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 700 -239 -16 -16 -1.1 -34.1 May 14, 2025 J-GAAP
Apr - Jun, 2025 275 -515 -29 -255 -16.7 -187.3 Aug 14, 2025 J-GAAP
Jul - Sep, 2025 271 -596 -693 -720 -46.4 -219.9 Nov 14, 2025 J-GAAP
YoY +247.4% -19.9% -10.7% -11.5% -6.1%

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