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Nippon Seisen, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 38%, Oct-Dec Ordinary Profit Decreases by 20%
5659 Nippon Seisen Co., Ltd. 【J-GAAP】
Earnings ReportNippon Seisen Co., Ltd. <5659> [TSE Prime] announced its financial results in the afternoon session on January 28th (14:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) dropped 37.8% from the same period last year to 2.23 billion yen. Progress toward the full-year plan of 3.20 billion yen was 69.8%, also falling below the five-year average of 74.9%.
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 January to March period (4Q) is expected to decrease 3.1% from the same period last year to 0.96 billion yen.
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit decreased to 0.99 billion yen, a 20.5% decrease compared to the same period last year. The operating profit margin worsened from 9.7% in the same period last year to 7.8%.
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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 |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 33,143 | 2,312 | 2,462 | 1,712 | 55.9 | 66.6 | Jan 30, 2024 | J-GAAP |
| Apr - Dec, 2024 | 35,480 | 3,495 | 3,586 | 2,467 | 80.4 | 78.2 | Jan 30, 2025 | J-GAAP |
| Apr - Dec, 2025 | 34,655 | 2,140 | 2,232 | 1,553 | 50.6 | 69.8 | Jan 28, 2026 | J-GAAP |
| YoY | -2.3% | -38.8% | -37.8% | -37.0% | -37.1% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2024 | 23,378 | 2,258 | 2,244 | 1,641 | 53.5 | 28 | Apr 28, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 21,022 | 2,006 | 1,958 | 1,398 | 45.5 | 26 | Oct 29, 2025 | J-GAAP |
| YoY | -10.1% | -11.2% | -12.7% | -14.8% | -14.9% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 44,727 | 3,537 | 3,699 | 2,592 | 84.5 | 42 | Apr 26, 2024 | J-GAAP |
| Mar, 2025 | 46,749 | 4,576 | 4,585 | 3,250 | 106.0 | 56 | Apr 28, 2025 | J-GAAP |
| Mar, 2026 Guidance | 43,500 | 3,200 | 3,200 | 2,300 | 74.9 | 42 | Apr 28, 2025 | J-GAAP |
| YoY | -6.9% | -30.1% | -30.2% | -29.2% | -29.3% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 12,109 | 1,177 | 1,245 | 858 | 28.0 | 9.7 | Jan 30, 2025 | J-GAAP |
| Jan - Mar, 2025 | 11,269 | 1,081 | 999 | 783 | 25.5 | 9.6 | Apr 28, 2025 | J-GAAP |
| Apr - Jun, 2025 | 11,275 | 464 | 483 | 315 | 10.3 | 4.1 | Jul 25, 2025 | J-GAAP |
| Jul - Sep, 2025 | 11,203 | 730 | 759 | 587 | 19.1 | 6.5 | Oct 29, 2025 | J-GAAP |
| Oct - Dec, 2025 | 12,177 | 946 | 990 | 651 | 21.2 | 7.8 | Jan 28, 2026 | J-GAAP |
| YoY | +0.6% | -19.6% | -20.5% | -24.1% | -24.2% |
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