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Manabi-aid, Aug-Oct (2Q) Net Income Loss Narrows

Mon Dec 15, 2025 3:30 pm JST Earnings

184A Manabi-aid Co.,Ltd. 【J-GAAP】

Earnings Report

Manabi-aid Co.,Ltd. <184A> [TSE Growth] announced its financial results after the market closed on December 15th (15:30). The net loss (non-consolidated) for the cumulative second quarter of the fiscal year ending April 2026 (May to October) expanded to a loss of 130 million yen (compared to a loss of 117 million yen in the same period last year).

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the net income/loss for the November to April period (second half) is expected to turn into a profit of 130 million yen (compared to a loss of 201 million yen in the same period last year).

In the most recent three-month period, from August to October (2Q), the net loss improved to a deficit of 45 million yen (compared to a loss of 54 million yen in the same period last year). The operating profit/loss margin improved from -104.2% in the same period last year to -55.6%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
May - Oct, 2024 124 -157 -168 -117 -52.9 ー Dec 13, 2024 J-GAAP
May - Oct, 2025 138 -122 -129 -130 -41.6 ー Dec 15, 2025 J-GAAP
YoY +11.3% +22.3% +23.2% -11.1% +21.3%

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 ー ー ー ー － 0 Jun 16, 2025 J-GAAP
May - Oct, 2025 Results 138 -122 -129 -130 -41.6 0 Dec 15, 2025 J-GAAP
Revision Rate － － － － －

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 165 -140 -144 -201 -89.7 0 Jun 16, 2025 J-GAAP
Nov - Apr, 2025 Guidance 447 126 130 130 0.0 0 Dec 15, 2025 J-GAAP
YoY +170.9% － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr, 2024 628 146 142 118 57.3 0 Jun 14, 2024 J-GAAP
Apr, 2025 289 -297 -312 -318 -141.9 0 Jun 16, 2025 J-GAAP
Apr, 2026 Guidance 585 4 1 0 0.0 0 Jun 16, 2025 J-GAAP
YoY +102.4% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Aug - Oct, 2024 72 -75 -77 -54 -24.4 -104.2 Dec 13, 2024 J-GAAP
Nov - Jan, 2024 71 -88 -87 -143 -64.1 -123.9 Mar 17, 2025 J-GAAP
Feb - Apr, 2025 94 -52 -57 -58 -25.9 -55.3 Jun 16, 2025 J-GAAP
May - Jul, 2025 57 -77 -85 -85 -30.0 -135.1 Sep 16, 2025 J-GAAP
Aug - Oct, 2025 81 -45 -44 -45 -14.4 -55.6 Dec 15, 2025 J-GAAP
YoY +12.5% +40.0% +42.9% +16.7% +41.0%

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