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UPCON, Feb-Oct (Cumulative 3Q) Ordinary Profit Increases by 53%, Exceeds Full-Year Plan
5075 UPCON CORPORATION 【J-GAAP】
Earnings ReportUPCON CORPORATION <5075> [NSE Next] announced its financial results after the market closed on December 15th (15:30). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending January 2026 (February to October) expanded 442 million yen, an increase 52.9% compared to the same period last year. Progress toward the full-year plan of 355 million yen is 124.5%, already exceeding the target and also exceeding the three-year average of 73.8%.
Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit/loss for the November to January period (4Q) is expected to turn into a loss of 87 million yen (compared to a profit of 48 million yen in the same period last year). However, if the fourth-quarter performance remains at the same level as the first three quarters, the full-year plan may be increased.
In the most recent three-month period, from August to October (3Q), the ordinary profit surged 2.2 times that of the same period last year, reaching 177 million yen. The operating profit margin rose from 31.3% in the same period last year to 39.2%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Feb - Oct, 2023 | 629 | 43 | 45 | 35 | 8.3 | 47.9 | Dec 13, 2023 | J-GAAP |
| Feb - Oct, 2024 | 863 | 286 | 289 | 192 | 45.7 | 85.8 | Dec 12, 2024 | J-GAAP |
| Feb - Oct, 2025 | 1,117 | 435 | 442 | 294 | 69.8 | 124.5 | Dec 15, 2025 | J-GAAP |
| YoY | +29.4% | +52.1% | +52.9% | +53.1% | +52.7% |
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 | 593 | 127 | 129 | 106 | 25.2 | 8.33 | Mar 14, 2025 | J-GAAP |
| Aug - Jan, 2025 Guidance | 647 | 89 | 90 | 26 | 6.1 | 11 | Nov 17, 2025 | J-GAAP |
| YoY | +9.1% | -29.9% | -30.2% | -75.5% | -75.6% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan, 2024 | 852 | 89 | 94 | 67 | 16.1 | 3.33 | Mar 15, 2024 | J-GAAP |
| Jan, 2025 | 1,194 | 331 | 337 | 244 | 58.0 | 8.33 | Mar 14, 2025 | J-GAAP |
| Jan, 2026 Guidance | 1,320 | 350 | 355 | 215 | 50.7 | 11 | Nov 17, 2025 | J-GAAP |
| YoY | +10.6% | +5.7% | +5.3% | -11.9% | -12.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug - Oct, 2024 | 262 | 82 | 81 | 54 | 12.9 | 31.3 | Dec 12, 2024 | J-GAAP |
| Nov - Jan, 2024 | 331 | 45 | 48 | 52 | 12.4 | 13.6 | Mar 14, 2025 | J-GAAP |
| Feb - Apr, 2025 | 311 | 139 | 136 | 91 | 21.7 | 44.7 | Jun 12, 2025 | J-GAAP |
| May - Jul, 2025 | 362 | 122 | 129 | 98 | 23.3 | 33.7 | Sep 12, 2025 | J-GAAP |
| Aug - Oct, 2025 | 444 | 174 | 177 | 105 | 24.9 | 39.2 | Dec 15, 2025 | J-GAAP |
| YoY | +69.5% | +112.2% | +118.5% | +94.4% | +93.9% |
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