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SUNDAY, Mar-Nov (Cumulative 3Q) Ordinary Profit Turns to Profit, Postponed Dividend for This Fiscal Year

Thu Jan 8, 2026 3:30 pm JST Earnings

7450 SUNDAY CO.,LTD. 【J-GAAP】

Earnings Report

SUNDAY CO.,LTD. <7450> [TSE Std] announced its financial results after the market closed on January 8th (15:30). The ordinary profit/loss (non-consolidated) for the cumulative third quarter of the fiscal year ending February 2026 (March to November) turned into a profit of 89 million yen (compared to a loss of 37 million yen in the same period last year). However, Progress toward the full-year plan of 310 million yen was 28.7%, also falling below the five-year average of 109.9%.

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 December to February period (4Q) is expected to turn into a profit of 221 million yen (compared to a loss of 225 million yen in the same period last year).

At the same time, In conjunction with a Tender Offer Bid (TOB), the company has decided to forgo the year-end lump-sum dividend of 5 yen for the current fiscal year.

In the most recent three-month period, from September to November (3Q), the ordinary loss improved to a deficit of 104 million yen (compared to a loss of 192 million yen in the same period last year). The operating profit/loss margin improved from -1.8% in the same period last year to -1.0%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Mar - Nov, 2023 36,426 589 647 368 34.2 141.9 Jan 11, 2024 J-GAAP
Mar - Nov, 2024 35,634 -55 -37 -227 -21.1 ー Jan 10, 2025 J-GAAP
Mar - Nov, 2025 36,163 15 89 -42 -4.0 28.7 Jan 8, 2026 J-GAAP
YoY +1.5% － － +81.5% +81.2%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2025 Prev 22,953 176 117 -59 -5.5 5 Oct 14, 2025 J-GAAP
Sep - Feb, 2025 New 22,953 176 117 -59 -5.5 0 Jan 8, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2026 Prev 47,800 300 310 10 0.9 5 Apr 11, 2025 J-GAAP
Feb, 2026 New 47,800 300 310 10 0.9 0 Jan 8, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

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 21,938 -442 -417 -2,189 -203.2 5 Apr 11, 2025 J-GAAP
Sep - Feb, 2025 Guidance 22,953 176 117 -59 -5.5 0 Jan 8, 2026 J-GAAP
YoY +4.6% － － +97.3% +97.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2024 47,377 379 456 -149 -13.9 20 Apr 10, 2024 J-GAAP
Feb, 2025 46,587 -303 -262 -2,118 -196.7 5 Apr 11, 2025 J-GAAP
Feb, 2026 Guidance 47,800 300 310 10 0.9 0 Jan 8, 2026 J-GAAP
YoY +2.6% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Sep - Nov, 2024 10,985 -194 -192 -298 -27.7 -1.8 Jan 10, 2025 J-GAAP
Dec - Feb, 2024 10,953 -248 -225 -1,891 -175.6 -2.3 Apr 11, 2025 J-GAAP
Mar - May, 2025 12,247 26 95 103 9.6 0.2 Jul 11, 2025 J-GAAP
Jun - Aug, 2025 12,600 98 98 -34 -3.2 0.8 Oct 14, 2025 J-GAAP
Sep - Nov, 2025 11,316 -109 -104 -111 -10.5 -1.0 Jan 8, 2026 J-GAAP
YoY +3.0% +43.8% +45.8% +62.8% +62.2%

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