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J.S.B., 19% Increase in Ordinary Profit, Record High for The First Time in Two Years, Dividend Raised by 10 Yen
3480 J.S.B.Co.,Ltd. 【J-GAAP】
Earnings ReportJ.S.B.Co.,Ltd. <3480> [TSE Prime] announced its financial results after the market closed on December 12th (15:30). The consolidated ordinary profit for the fiscal year ended October 2025 decreased by 6.8% from the previous period to 7.34 billion yen. For the fiscal year ending October 2026, the consolidated ordinary profit is expected to expand to 18.8% to 8.73 billion yenExpected to reach record high profits for the first time in two years. This will be the fourteenth consecutive term of revenue growth.
At the same time, the company has decided to increase the dividend this fiscal year to 115 yen, an increase of 10 yen from the previous fiscal year.
In the most recent three-month period, from August to October (4Q), the consolidated ordinary loss expanded to a loss of 1.04 billion yen (compared to a loss of 0.16 billion yen in the same period last year). The operating profit/loss margin drastically worsened from -0.1% in the same period last year to -6.0%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct, 2023 | 63,781 | 7,187 | 7,073 | 4,775 | 227.4 | 31.50 | Dec 14, 2023 | J-GAAP |
| Oct, 2024 | 69,529 | 8,106 | 7,886 | 7,452 | 354.8 | 72 | Jan 23, 2025 | J-GAAP |
| Oct, 2025 | 76,045 | 7,658 | 7,347 | 5,151 | 244.4 | 105 | Dec 12, 2025 | J-GAAP |
| YoY | +9.4% | -5.5% | -6.8% | -30.9% | -31.1% |
Full Year Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct, 2025 Guidance | 75,520 | 8,508 | 8,152 | 5,476 | 260.0 | 105 | Jun 13, 2025 | J-GAAP |
| Oct, 2025 Results | 76,045 | 7,658 | 7,347 | 5,151 | 244.4 | 105 | Dec 12, 2025 | J-GAAP |
| Revision Rate | +0.7% | -10.0% | -9.9% | -5.9% | -6.0% |
Current Period Guidance
H1 Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Nov - Apr, 2024 | 42,302 | 7,929 | 7,703 | 5,167 | 244.9 | 0 | Jun 13, 2025 | J-GAAP |
| Nov - Apr, 2025 Guidance | 45,969 | 8,296 | 8,086 | 5,456 | 259.0 | 0 | Dec 12, 2025 | J-GAAP |
| YoY | +8.7% | +4.6% | +5.0% | +5.6% | +5.8% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct, 2024 | 69,529 | 8,106 | 7,886 | 7,452 | 354.8 | 72 | Jan 23, 2025 | J-GAAP |
| Oct, 2025 | 76,045 | 7,658 | 7,347 | 5,151 | 244.4 | 105 | Dec 12, 2025 | J-GAAP |
| Oct, 2026 Guidance | 81,826 | 9,159 | 8,731 | 5,935 | 281.7 | 115 | Dec 12, 2025 | J-GAAP |
| YoY | +7.6% | +19.6% | +18.8% | +15.2% | +15.3% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug - Oct, 2024 | 15,396 | -13 | -162 | -76 | -3.6 | -0.1 | Jan 23, 2025 | J-GAAP |
| Nov - Jan, 2024 | 15,259 | -564 | -715 | -486 | -23.1 | -3.7 | Mar 14, 2025 | J-GAAP |
| Feb - Apr, 2025 | 27,043 | 8,493 | 8,418 | 5,653 | 267.9 | 31.4 | Jun 13, 2025 | J-GAAP |
| May - Jul, 2025 | 16,894 | 733 | 692 | 493 | 23.4 | 4.3 | Sep 12, 2025 | J-GAAP |
| Aug - Oct, 2025 | 16,849 | -1,004 | -1,048 | -509 | -24.2 | -6.0 | Dec 12, 2025 | J-GAAP |
| YoY | +9.4% | -7,623.1% | -546.9% | -569.7% | -567.1% |
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