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TENPOS HOLDINGS, Aug-Oct (2Q) Ordinary Profit Increases by 13%
2751 TENPOS HOLDINGS Co.,Ltd 【J-GAAP】
Earnings ReportTENPOS HOLDINGS Co.,Ltd <2751> [TSE Std] announced its financial results after the market closed on December 10th (16:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending April 2026 (May to October) was 1.58 billion yen, a 0.3% increase compared to the same period last year. However, Progress toward the full-year plan of 3.65 billion yen was 43.5%, almost the same as the five-year average of 46.4%.
Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the November to April period (second half) is expected to expand 60.2% from the same period last year, reaching 2.06 billion yen.
In the most recent three-month period, from August to October (2Q), the consolidated ordinary profit grew 12.6% from the same period last year, reaching 0.81 billion yen. However, the operating profit margin remained almost flat, changing from 5.8% in the same period last year to 5.8%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| May - Oct, 2023 | 17,144 | 1,404 | 1,531 | 979 | 82.0 | 49.9 | Dec 13, 2023 | J-GAAP |
| May - Oct, 2024 | 23,051 | 1,476 | 1,583 | 1,189 | 99.0 | 55.2 | Dec 11, 2024 | J-GAAP |
| May - Oct, 2025 | 25,554 | 1,501 | 1,588 | 964 | 80.2 | 43.5 | Dec 10, 2025 | J-GAAP |
| YoY | +10.9% | +1.7% | +0.3% | -18.9% | -19.0% |
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 | 27,600 | 1,710 | 1,810 | 1,060 | 88.1 | 0 | Jul 22, 2025 | J-GAAP |
| May - Oct, 2025 Results | 25,554 | 1,501 | 1,588 | 964 | 80.2 | 0 | Dec 10, 2025 | J-GAAP |
| Revision Rate | -7.4% | -12.2% | -12.3% | -9.1% | -9.0% |
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 | 24,004 | 1,192 | 1,287 | 875 | 72.9 | 9 | Jun 11, 2025 | J-GAAP |
| Nov - Apr, 2025 Guidance | 32,146 | 1,939 | 2,062 | 1,176 | 97.7 | 9 | Dec 10, 2025 | J-GAAP |
| YoY | +33.9% | +62.7% | +60.2% | +34.4% | +34.1% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr, 2024 | 37,074 | 2,824 | 3,069 | 1,972 | 165.1 | 9 | Jun 12, 2024 | J-GAAP |
| Apr, 2025 | 47,055 | 2,668 | 2,870 | 2,064 | 171.9 | 9 | Jun 11, 2025 | J-GAAP |
| Apr, 2026 Guidance | 57,700 | 3,440 | 3,650 | 2,140 | 177.7 | 9 | Jul 22, 2025 | J-GAAP |
| YoY | +22.6% | +28.9% | +27.2% | +3.7% | +3.4% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug - Oct, 2024 | 11,590 | 673 | 723 | 440 | 36.6 | 5.8 | Dec 11, 2024 | J-GAAP |
| Nov - Jan, 2024 | 11,602 | 546 | 558 | 338 | 28.1 | 4.7 | Mar 12, 2025 | J-GAAP |
| Feb - Apr, 2025 | 12,402 | 646 | 729 | 537 | 44.7 | 5.2 | Jun 11, 2025 | J-GAAP |
| May - Jul, 2025 | 11,978 | 715 | 774 | 496 | 41.3 | 6.0 | Sep 10, 2025 | J-GAAP |
| Aug - Oct, 2025 | 13,576 | 786 | 814 | 468 | 38.9 | 5.8 | Dec 10, 2025 | J-GAAP |
| YoY | +17.1% | +16.8% | +12.6% | +6.4% | +6.2% |
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