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AZEARTH, First Half Ordinary Profit Decreases by 68%, Aug-Oct Ordinary Profit Decreases by 44%
3161 AZEARTH Corporation 【J-GAAP】
Earnings ReportAZEARTH Corporation <3161> [TSE Std] announced its financial results after the market closed on December 12th (16:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending April 2026 (May to October) significantly dropped 68.2% from the same period last year to 21 million yen. Progress toward the full-year plan of 300 million yen was 7.0%, also falling below the five-year average of 34.6%.
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 84.8% from the same period last year, reaching 279 million yen.
In the most recent three-month period, from August to October (2Q), the consolidated ordinary profit dropped to 28 million yen, a 44.0% decrease compared to the same period last year. The operating profit margin worsened from 2.4% in the same period last year to 1.3%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| May - Oct, 2023 | 4,129 | 150 | 161 | 105 | 18.5 | 52.3 | Dec 13, 2023 | J-GAAP |
| May - Oct, 2024 | 3,720 | 56 | 66 | 65 | 11.5 | 30.4 | Dec 11, 2024 | J-GAAP |
| May - Oct, 2025 | 3,777 | 12 | 21 | 4 | 0.9 | 7.0 | Dec 12, 2025 | J-GAAP |
| YoY | +1.5% | -78.6% | -68.2% | -93.8% | -92.5% |
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 | 3,777 | 12 | 21 | 4 | 0.7 | 0 | Nov 28, 2025 | J-GAAP |
| May - Oct, 2025 Results | 3,777 | 12 | 21 | 4 | 0.9 | 0 | Dec 12, 2025 | J-GAAP |
| Revision Rate | 0.0% | 0.0% | 0.0% | 0.0% | +22.9% |
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 | 4,307 | 135 | 151 | 134 | 23.6 | 23 | Jun 13, 2025 | J-GAAP |
| Nov - Apr, 2025 Guidance | 4,668 | 258 | 279 | 190 | 33.3 | 23 | Nov 28, 2025 | J-GAAP |
| YoY | +8.4% | +91.1% | +84.8% | +41.8% | +41.3% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr, 2024 | 8,242 | 291 | 308 | 187 | 33.0 | 23 | Jun 13, 2024 | J-GAAP |
| Apr, 2025 | 8,027 | 191 | 217 | 199 | 35.0 | 23 | Jun 13, 2025 | J-GAAP |
| Apr, 2026 Guidance | 8,445 | 270 | 300 | 194 | 34.0 | 23 | Jun 13, 2025 | J-GAAP |
| YoY | +5.2% | +41.4% | +38.2% | -2.5% | -2.8% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug - Oct, 2024 | 1,870 | 45 | 50 | 47 | 8.3 | 2.4 | Dec 11, 2024 | J-GAAP |
| Nov - Jan, 2024 | 2,298 | 149 | 152 | 96 | 16.9 | 6.5 | Mar 12, 2025 | J-GAAP |
| Feb - Apr, 2025 | 2,009 | -14 | -1 | 38 | 6.7 | -0.7 | Jun 13, 2025 | J-GAAP |
| May - Jul, 2025 | 1,842 | -14 | -7 | -8 | -1.5 | -0.8 | Sep 12, 2025 | J-GAAP |
| Aug - Oct, 2025 | 1,935 | 26 | 28 | 12 | 2.6 | 1.3 | Dec 12, 2025 | J-GAAP |
| YoY | +3.5% | -42.2% | -44.0% | -74.5% | -69.0% |
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