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SATO FOODS, 2% Increase in Undisclosed Ordinary Profit for The Current Fiscal Year, The Undecided Dividend Set at 70 Yen

Wed Dec 10, 2025 3:30 pm JST Earnings

2923 SATO FOODS CO., LTD. 【J-GAAP】

Earnings Report

SATO FOODS CO., LTD. <2923> [TSE Std] announced its financial results after the market closed on December 10th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending April 2026 (May to October) surged 2.1 times that of the same period last year, reaching 2.20 billion yen.

In addition, the full-year forecast, which was not disclosed, shows that consolidated ordinary profit grow by 1.9% to 3.00 billion yen.

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the November to April period (second half) is expected to significant drop 57.7% from the same period last year to 0.79 billion yen.

In light of the strong performance, the company has decided to implement a year-end lump-sum dividend of 70 yen for the current fiscal year, which was previously undecided (compared to 70 yen in the prior term).

In the most recent three-month period, from August to October (2Q), the consolidated ordinary profit increased 49.9% from the same period last year, reaching 1.23 billion yen. The operating profit margin significantly improved from 6.5% in the same period last year to 10.0%.

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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
May - Oct, 2023 16,574 986 1,166 834 165.5 38.8 Dec 13, 2023 J-GAAP
May - Oct, 2024 18,647 862 1,073 731 145.1 36.4 Dec 10, 2024 J-GAAP
May - Oct, 2025 20,480 2,021 2,209 1,914 379.6 73.6 Dec 10, 2025 J-GAAP
YoY +9.8% +134.5% +105.9% +161.8% +161.6%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
May - Oct, 2025 Guidance ー ー ー ー － － Jun 11, 2025 J-GAAP
May - Oct, 2025 Results 20,480 2,021 2,209 1,914 379.6 0 Dec 10, 2025 J-GAAP
Revision Rate － － － － －

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr, 2026 Prev ー ー ー ー － － Jun 11, 2025 J-GAAP
Apr, 2026 New 50,000 2,700 3,000 2,300 456.0 70 Dec 10, 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
Nov - Apr, 2024 27,832 1,835 1,871 1,218 241.6 70 Jun 11, 2025 J-GAAP
Nov - Apr, 2025 Guidance 29,520 679 791 386 76.5 70 Dec 10, 2025 J-GAAP
YoY +6.1% -63.0% -57.7% -68.3% -68.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr, 2024 42,581 2,656 3,009 2,295 455.2 60 Jun 13, 2024 J-GAAP
Apr, 2025 46,479 2,697 2,944 1,949 386.5 70 Jun 11, 2025 J-GAAP
Apr, 2026 Guidance 50,000 2,700 3,000 2,300 456.0 70 Dec 10, 2025 J-GAAP
YoY +7.6% +0.1% +1.9% +18.0% +18.0%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Aug - Oct, 2024 11,099 721 824 561 111.4 6.5 Dec 10, 2024 J-GAAP
Nov - Jan, 2024 17,650 1,636 1,730 1,170 232.1 9.3 Mar 7, 2025 J-GAAP
Feb - Apr, 2025 10,182 199 141 48 9.5 2.0 Jun 11, 2025 J-GAAP
May - Jul, 2025 8,941 864 974 1,067 211.7 9.7 Sep 10, 2025 J-GAAP
Aug - Oct, 2025 11,539 1,157 1,235 847 168.0 10.0 Dec 10, 2025 J-GAAP
YoY +4.0% +60.5% +49.9% +51.0% +50.9%

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