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SFP Holdings, Mar-Nov (Cumulative 3Q) Ordinary Profit Decreases by 27%, Sep-Nov Ordinary Profit Decreases by 60%
3198 SFP Holdings Co., Ltd. 【J-GAAP】
Earnings ReportSFP Holdings Co., Ltd. <3198> [TSE Prime] announced its financial results after the market closed on January 14th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending February 2026 (March to November) decreased 27.3% from the same period last year to 1.11 billion yen. Progress toward the full-year plan of 2.60 billion yen was 43.0%, also falling below the five-year average of 84.4%.
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 expand 99.3% from the same period last year, reaching 1.48 billion yen.
In the most recent three-month period, from September to November (3Q), the consolidated ordinary profit significantly dropped to 0.20 billion yen, a 59.7% decrease compared to the same period last year. The operating profit margin drastically worsened from 6.3% in the same period last year to 2.3%.
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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 | 21,310 | 1,300 | 1,452 | 847 | 34.0 | 64.9 | Jan 12, 2024 | J-GAAP |
| Mar - Nov, 2024 | 22,310 | 1,364 | 1,537 | 1,035 | 45.4 | 67.4 | Jan 14, 2025 | J-GAAP |
| Mar - Nov, 2025 | 22,750 | 1,025 | 1,117 | 688 | 30.2 | 43.0 | Jan 14, 2026 | J-GAAP |
| YoY | +2.0% | -24.9% | -27.3% | -33.5% | -33.5% |
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 | 15,352 | 1,279 | 1,258 | 780 | 34.2 | 13 | Apr 14, 2025 | J-GAAP |
| Sep - Feb, 2025 Guidance | 17,156 | 1,642 | 1,690 | 1,167 | 51.2 | 14 | Oct 14, 2025 | J-GAAP |
| YoY | +11.8% | +28.4% | +34.3% | +49.6% | +49.6% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Feb, 2024 | 29,079 | 2,026 | 2,236 | 1,731 | 71.0 | 23 | Apr 12, 2024 | J-GAAP |
| Feb, 2025 | 30,389 | 2,186 | 2,281 | 1,485 | 65.2 | 26 | Apr 14, 2025 | J-GAAP |
| Feb, 2026 Guidance | 32,500 | 2,500 | 2,600 | 1,700 | 74.6 | 28 | Apr 14, 2025 | J-GAAP |
| YoY | +6.9% | +14.4% | +14.0% | +14.5% | +14.4% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Nov, 2024 | 7,273 | 457 | 514 | 330 | 14.5 | 6.3 | Jan 14, 2025 | J-GAAP |
| Dec - Feb, 2024 | 8,079 | 822 | 744 | 450 | 19.7 | 10.2 | Apr 14, 2025 | J-GAAP |
| Mar - May, 2025 | 7,751 | 593 | 599 | 389 | 17.1 | 7.7 | Jul 14, 2025 | J-GAAP |
| Jun - Aug, 2025 | 7,593 | 265 | 311 | 144 | 6.3 | 3.5 | Oct 14, 2025 | J-GAAP |
| Sep - Nov, 2025 | 7,406 | 167 | 207 | 155 | 6.8 | 2.3 | Jan 14, 2026 | J-GAAP |
| YoY | +1.8% | -63.5% | -59.7% | -53.0% | -53.0% |
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