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BESTERRA, Feb-Oct (Cumulative 3Q) Ordinary Profit Increases by 2.2 times, Aug-Oct Ordinary Profit Turns to Profit

Wed Dec 10, 2025 3:30 pm JST Earnings

1433 BESTERRA CO., LTD. 【J-GAAP】

Earnings Report

BESTERRA CO., LTD. <1433> [TSE Prime] announced its financial results after the market closed on December 10th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending January 2026 (February to October) surged 2.2 times that of the same period last year, reaching 529 million yen. Progress toward the full-year plan of 700 million yen was 75.6%, also surpassing the five-year average of 57.4%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the November to January period (4Q) is expected to significant drop 52.0% from the same period last year to 171 million yen.

In the most recent three-month period, from August to October (3Q), the consolidated ordinary profit/loss turned to a profit of 314 million yen (compared to a loss of 22 million yen in the same period last year). The operating profit/loss margin drastically improved from -3.5% in the same period last year to 10.4%.

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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
Feb - Oct, 2023 5,862 100 212 101 11.4 52.1 Dec 8, 2023 J-GAAP
Feb - Oct, 2024 8,004 132 236 218 24.7 39.9 Dec 10, 2024 J-GAAP
Feb - Oct, 2025 8,068 535 529 436 48.6 75.6 Dec 10, 2025 J-GAAP
YoY +0.8% +305.3% +124.2% +100.0% +97.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug - Jan, 2024 5,130 162 334 282 31.9 10 Mar 12, 2025 J-GAAP
Aug - Jan, 2025 Guidance 6,900 474 485 330 36.2 25 Sep 9, 2025 J-GAAP
YoY +34.5% +192.6% +45.2% +17.0% +13.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan, 2024 9,394 246 407 231 26.1 20 Mar 8, 2024 J-GAAP
Jan, 2025 10,897 373 592 409 46.3 20 Mar 12, 2025 J-GAAP
Jan, 2026 Guidance 12,000 700 700 550 60.3 40 Sep 9, 2025 J-GAAP
YoY +10.1% +87.7% +18.2% +34.5% +30.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Aug - Oct, 2024 2,237 -79 -22 91 10.3 -3.5 Dec 10, 2024 J-GAAP
Nov - Jan, 2024 2,893 241 356 191 21.6 8.3 Mar 12, 2025 J-GAAP
Feb - Apr, 2025 2,531 133 121 144 16.3 5.3 Jun 9, 2025 J-GAAP
May - Jul, 2025 2,569 93 94 76 8.6 3.6 Sep 9, 2025 J-GAAP
Aug - Oct, 2025 2,968 309 314 216 24.1 10.4 Dec 10, 2025 J-GAAP
YoY +32.7% － － +137.4% +133.9%

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