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Dawn, First Half Ordinary Profit Increases by 9%, Sep-Nov Ordinary Profit Increases by 74%

Thu Jan 8, 2026 2:00 pm JST Earnings

2303 Dawn Corporation 【J-GAAP】

Earnings Report

Dawn Corporation <2303> [TSE Std] announced its financial results in the afternoon session on January 8th (14:00). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending May 2026 (June to November) increased 9.2% from the same period last year, reaching 213 million yen. However, Progress toward the full-year plan of 617 million yen was 34.5%, almost the same as the five-year average of 34.4%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the December to May period (second half) is expected to grow 3.9% from the same period last year, reaching 404 million yen.

In the most recent three-month period, from September to November (2Q), the ordinary profit increased 74.3% from the same period last year, reaching 129 million yen. The operating profit margin jumped from 25.4% in the same period last year to 36.7%.

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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
Jun - Nov, 2023 551 165 176 125 40.2 32.2 Jan 11, 2024 J-GAAP
Jun - Nov, 2024 635 191 195 138 44.9 33.4 Jan 9, 2025 J-GAAP
Jun - Nov, 2025 646 206 213 148 49.0 34.5 Jan 8, 2026 J-GAAP
YoY +1.7% +7.9% +9.2% +7.2% +9.0%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun - Nov, 2025 Guidance ー ー ー ー － 0 Jul 10, 2025 J-GAAP
Jun - Nov, 2025 Results 646 206 213 148 49.0 0 Jan 8, 2026 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
Dec - May, 2024 1,011 383 389 280 91.5 24 Jul 10, 2025 J-GAAP
Dec - May, 2025 Guidance 1,054 404 404 287 94.2 26 Jan 8, 2026 J-GAAP
YoY +4.3% +5.5% +3.9% +2.5% +2.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
May, 2024 1,500 533 547 388 125.1 20 Jul 11, 2024 J-GAAP
May, 2025 1,646 574 584 418 136.7 24 Jul 10, 2025 J-GAAP
May, 2026 Guidance 1,700 610 617 435 142.8 26 Jul 10, 2025 J-GAAP
YoY +3.3% +6.3% +5.7% +4.1% +4.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Sep - Nov, 2024 279 71 74 52 16.9 25.4 Jan 9, 2025 J-GAAP
Dec - Feb, 2024 418 163 166 117 38.2 39.0 Apr 10, 2025 J-GAAP
Mar - May, 2025 593 220 223 163 53.3 37.1 Jul 10, 2025 J-GAAP
Jun - Aug, 2025 303 80 84 59 19.5 26.4 Oct 9, 2025 J-GAAP
Sep - Nov, 2025 343 126 129 89 29.4 36.7 Jan 8, 2026 J-GAAP
YoY +22.9% +77.5% +74.3% +71.2% +73.9%

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