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BUFFALO, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 31%, Current Fiscal Year Dividend Revised Upward by 5 Yen
3352 BUFFALO CO.,LTD. 【J-GAAP】
Earnings ReportBUFFALO CO.,LTD. <3352> [TSE Std] announced its financial results after the market closed on January 30th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) expanded 568 million yen, an increase 30.6% compared to the same period last year. Progress toward the full-year plan of 592 million yen was 95.9%, also surpassing the five-year average of 81.4%.
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 January to March period (4Q) is expected to significant drop 78.0% from the same period last year to 24 million yen.
At the same time, the company has increased its planned annual dividend for the current fiscal year from the original plan of 60 yen to 65 yen (compared to 60 yen in the previous period).
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit grew 17.2% from the same period last year, reaching 300 million yen. The operating profit margin improved from 6.6% in the same period last year to 7.3%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 8,485 | 354 | 394 | 246 | 105.2 | 85.8 | Jan 31, 2024 | J-GAAP |
| Apr - Dec, 2024 | 9,302 | 411 | 435 | 271 | 115.7 | 80.0 | Jan 31, 2025 | J-GAAP |
| Apr - Dec, 2025 | 10,550 | 533 | 568 | 372 | 159.0 | 95.9 | Jan 30, 2026 | J-GAAP |
| YoY | +13.4% | +29.7% | +30.6% | +37.3% | +37.4% |
Guidance Update
Second Half Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2025 Prev | 6,678 | 332 | 324 | 205 | 87.5 | 30 | Oct 31, 2025 | J-GAAP |
| Oct - Mar, 2025 New | 6,678 | 332 | 324 | 205 | 87.5 | 35 | Jan 30, 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 |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 13,192 | 572 | 592 | 370 | 157.9 | 60 | May 9, 2025 | J-GAAP |
| Mar, 2026 New | 13,192 | 572 | 592 | 370 | 157.9 | 65 | Jan 30, 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 |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2024 | 6,619 | 347 | 365 | 238 | 101.8 | 30 | May 9, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 6,678 | 332 | 324 | 205 | 87.5 | 35 | Jan 30, 2026 | J-GAAP |
| YoY | +0.9% | -4.3% | -11.2% | -13.9% | -14.1% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 11,216 | 413 | 459 | 114 | 49.1 | 55 | May 9, 2024 | J-GAAP |
| Mar, 2025 | 12,185 | 512 | 544 | 343 | 146.7 | 60 | May 9, 2025 | J-GAAP |
| Mar, 2026 Guidance | 13,192 | 572 | 592 | 370 | 157.9 | 65 | Jan 30, 2026 | J-GAAP |
| YoY | +8.3% | +11.7% | +8.8% | +7.9% | +7.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 3,736 | 246 | 256 | 166 | 70.9 | 6.6 | Jan 31, 2025 | J-GAAP |
| Jan - Mar, 2025 | 2,883 | 101 | 109 | 72 | 30.8 | 3.5 | May 9, 2025 | J-GAAP |
| Apr - Jun, 2025 | 3,208 | 123 | 141 | 88 | 37.6 | 3.8 | Jul 31, 2025 | J-GAAP |
| Jul - Sep, 2025 | 3,306 | 117 | 127 | 77 | 33.0 | 3.5 | Oct 31, 2025 | J-GAAP |
| Oct - Dec, 2025 | 4,036 | 293 | 300 | 207 | 88.5 | 7.3 | Jan 30, 2026 | J-GAAP |
| YoY | +8.0% | +19.1% | +17.2% | +24.7% | +24.8% |
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