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Belc , Mar-Nov (Cumulative 3Q) Ordinary Profit Decreases by 1%
9974 Belc CO., LTD. 【J-GAAP】
Earnings ReportBelc CO., LTD. <9974> [TSE Prime] announced its financial results in the afternoon session on January 9th (14:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending February 2026 (March to November) was 12.7 billion yen, a 1.3% decrease compared to the same period last year. Progress toward the full-year plan of 18.2 billion yen was 69.7%, also falling below the five-year average of 77.1%.
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 grow 23.3% from the same period last year, reaching 5.53 billion yen.
In the most recent three-month period, from September to November (3Q), the consolidated ordinary profit amounted to 3.71 billion yen, an increase of 1.4% compared to the same period last year. However, the operating profit margin remained almost flat, changing from 3.7% in the same period last year to 3.5%.
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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 | 258,230 | 12,612 | 12,962 | 9,290 | 445.7 | 86.6 | Jan 10, 2024 | J-GAAP |
| Mar - Nov, 2024 | 285,814 | 12,630 | 12,899 | 8,624 | 413.8 | 74.2 | Jan 10, 2025 | J-GAAP |
| Mar - Nov, 2025 | 315,707 | 12,537 | 12,729 | 8,623 | 413.9 | 69.7 | Jan 9, 2026 | J-GAAP |
| YoY | +10.5% | -0.7% | -1.3% | 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 | 198,121 | 7,976 | 8,147 | 6,215 | 298.2 | 62 | Apr 10, 2025 | J-GAAP |
| Sep - Feb, 2025 Guidance | 203,161 | 9,207 | 9,244 | 6,301 | 302.5 | 62 | Oct 10, 2025 | J-GAAP |
| YoY | +2.5% | +15.4% | +13.5% | +1.4% | +1.4% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Feb, 2024 | 351,856 | 14,495 | 14,972 | 10,677 | 512.3 | 108 | Apr 11, 2024 | J-GAAP |
| Feb, 2025 | 387,779 | 17,011 | 17,388 | 12,385 | 594.2 | 120 | Apr 10, 2025 | J-GAAP |
| Feb, 2026 Guidance | 414,172 | 18,091 | 18,263 | 12,445 | 597.4 | 124 | Apr 10, 2025 | J-GAAP |
| YoY | +6.8% | +6.3% | +5.0% | +0.5% | +0.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Nov, 2024 | 96,156 | 3,595 | 3,658 | 2,454 | 117.7 | 3.7 | Jan 10, 2025 | J-GAAP |
| Dec - Feb, 2024 | 101,965 | 4,381 | 4,489 | 3,761 | 180.4 | 4.3 | Apr 10, 2025 | J-GAAP |
| Mar - May, 2025 | 103,712 | 3,885 | 3,991 | 2,730 | 131.0 | 3.7 | Jul 10, 2025 | J-GAAP |
| Jun - Aug, 2025 | 107,299 | 4,999 | 5,028 | 3,414 | 163.9 | 4.7 | Oct 10, 2025 | J-GAAP |
| Sep - Nov, 2025 | 104,696 | 3,653 | 3,710 | 2,479 | 119.0 | 3.5 | Jan 9, 2026 | J-GAAP |
| YoY | +8.9% | +1.6% | +1.4% | +1.0% | +1.1% |
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