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IMAGE MAGIC, Ordinary Profit Forecast for the Fiscal Year Revised Upward to an Unexpected 18% Increase, Raises Record High Profit, Dividend Revised Upward by 2 Yen

Fri Nov 14, 2025 3:45 pm JST Earnings

7793 IMAGE MAGIC Inc. 【J-GAAP】

Earnings Report

IMAGE MAGIC Inc. <7793> [TSE Growth] announced its financial results after the market closed on November 14th (15:45). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending December 2025 (January to September) expanded 499 million yen, an increase 33.4% compared to the same period last year.

In addition, the full-year forecast for ordinary profit has been revised upward 32.5%, from the previous forecast of 400 million yen to 530 million yen (compared to 449 million yen in the previous period), record profits reach two consecutive terms, turning to an 18.0% increase in the ordinary profit outlook.

Based on the full-year plan announced by the company after the upward revision, our estimate of the ordinary profit for the July to December period (second half) is expected to increase 68.1%, from the previous forecast of 191 million yen to 321 million yen (compared to 303 million yen in the same period of the previous year), turning to a 5.9% increase in the ordinary profit outlook.

In light of the strong performance, the company has increased its planned year-end lump-sum dividend for the current fiscal year from the original plan of 30 yen to 32 yen (compared to 30 yen in the previous period).

In the most recent three-month period, from July to September (3Q), the ordinary profit grew 27.2% from the same period last year, reaching 290 million yen. The operating profit margin rose from 10.4% in the same period last year to 11.6%.

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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
May - Dec, 2023 Changed 4,376 344 342 220 95.3 76.2 Feb 14, 2024 J-GAAP
Jan - Sep, 2024 5,584 364 374 250 107.7 83.3 Nov 14, 2024 J-GAAP
Jan - Sep, 2025 6,878 497 499 296 122.8 94.2 Nov 14, 2025 J-GAAP
YoY +23.2% +36.5% +33.4% +18.4% +14.1%

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 4,395 197 191 151 60.1 30 Aug 14, 2025 J-GAAP
Jul - Dec, 2025 New 4,955 323 321 194 77.2 32 Nov 14, 2025 J-GAAP
Revision Rate +12.7% +64.0% +68.1% +28.5% +28.5%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2025 Prev 8,770 404 400 267 106.3 30 Feb 14, 2025 J-GAAP
Dec, 2025 New 9,330 530 530 310 123.4 32 Nov 14, 2025 J-GAAP
Revision Rate +6.4% +31.2% +32.5% +16.1% +16.1%

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 4,383 303 303 163 69.8 30 Feb 14, 2025 J-GAAP
Jul - Dec, 2025 Guidance 4,955 323 321 194 77.2 32 Nov 14, 2025 J-GAAP
YoY +13.1% +6.6% +5.9% +19.0% +10.7%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2023 Changed 4,376 344 342 220 95.3 0 Feb 14, 2024 J-GAAP
Dec, 2024 7,767 439 449 258 110.4 30 Feb 14, 2025 J-GAAP
Dec, 2025 Guidance 9,330 530 530 310 123.4 32 Nov 14, 2025 J-GAAP
YoY +20.1% +20.7% +18.0% +20.2% +11.7%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 2,200 228 228 155 66.8 10.4 Nov 14, 2024 J-GAAP
Oct - Dec, 2024 2,183 75 75 8 3.4 3.4 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 1,858 -3 -3 -24 -10.1 -0.2 May 15, 2025 J-GAAP
Apr - Jun, 2025 2,517 210 212 140 58.5 8.3 Aug 14, 2025 J-GAAP
Jul - Sep, 2025 2,503 290 290 180 74.7 11.6 Nov 14, 2025 J-GAAP
YoY +13.8% +27.2% +27.2% +16.1% +11.9%

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