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ARCS, Mar-Nov (Cumulative 3Q) Ordinary Profit Increases by 16%, Sep-Nov Ordinary Profit Increases by 30%
9948 ARCS COMPANY,LIMITED 【J-GAAP】
Earnings ReportARCS COMPANY,LIMITED <9948> [TSE Prime] announced its financial results after the market closed on January 8th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending February 2026 (March to November) increased 15.7% from the same period last year, reaching 13.0 billion yen. Progress toward the full-year plan of 18.0 billion yen was 72.5%, exceeding the five-year average of 69.9%.
Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the December to February period (4Q) is expected to decrease 21.0% from the same period last year to 4.94 billion yen.
In the most recent three-month period, from September to November (3Q), the consolidated ordinary profit grew 30.0% from the same period last year, reaching 4.29 billion yen. The operating profit margin improved from 2.0% in the same period last year to 2.6%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar - Nov, 2023 | 436,410 | 11,094 | 12,341 | 7,907 | 143.0 | 66.9 | Jan 9, 2024 | J-GAAP |
| Mar - Nov, 2024 | 449,634 | 10,058 | 11,281 | 7,044 | 130.5 | 64.3 | Jan 8, 2025 | J-GAAP |
| Mar - Nov, 2025 | 464,771 | 11,889 | 13,057 | 8,498 | 157.5 | 72.5 | Jan 8, 2026 | J-GAAP |
| YoY | +3.4% | +18.2% | +15.7% | +20.6% | +20.7% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Feb, 2024 | 305,544 | 8,774 | 9,567 | 6,064 | 112.4 | 40 | Apr 14, 2025 | J-GAAP |
| Sep - Feb, 2025 Guidance | 309,307 | 8,419 | 9,242 | 5,487 | 103.0 | 37 | Oct 14, 2025 | J-GAAP |
| YoY | +1.2% | -4.0% | -3.4% | -9.5% | -8.3% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Feb, 2024 | 591,557 | 16,831 | 18,439 | 11,766 | 214.0 | 68 | Apr 15, 2024 | J-GAAP |
| Feb, 2025 | 608,284 | 15,936 | 17,540 | 11,063 | 205.0 | 74 | Apr 14, 2025 | J-GAAP |
| Feb, 2026 Guidance | 623,000 | 16,400 | 18,000 | 11,200 | 210.2 | 74 | Apr 14, 2025 | J-GAAP |
| YoY | +2.4% | +2.9% | +2.6% | +1.2% | +2.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Nov, 2024 | 146,894 | 2,896 | 3,308 | 2,045 | 37.9 | 2.0 | Jan 8, 2025 | J-GAAP |
| Dec - Feb, 2024 | 158,650 | 5,878 | 6,259 | 4,019 | 74.5 | 3.7 | Apr 14, 2025 | J-GAAP |
| Mar - May, 2025 | 154,294 | 3,874 | 4,233 | 2,798 | 51.9 | 2.5 | Jul 4, 2025 | J-GAAP |
| Jun - Aug, 2025 | 159,399 | 4,107 | 4,525 | 2,915 | 54.0 | 2.6 | Oct 14, 2025 | J-GAAP |
| Sep - Nov, 2025 | 151,078 | 3,908 | 4,299 | 2,785 | 51.6 | 2.6 | Jan 8, 2026 | J-GAAP |
| YoY | +2.8% | +34.9% | +30.0% | +36.2% | +36.3% |
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