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UNITED, Apr-Dec (Cumulative 3Q) Ordinary Profit Turns to Loss, Oct-Dec Ordinary Profit Turns to Loss

Thu Feb 5, 2026 3:30 pm JST Earnings

2497 UNITED, Inc. 【J-GAAP】

Earnings Report

UNITED, Inc. <2497> [TSE Growth] announced its financial results after the market closed on February 5th (15:30). The consolidated ordinary profit/loss for the cumulative third quarter of the fiscal year ending March 2026 (April to December) turned into a loss of 0.97 billion yen (compared to a profit of 3.07 billion yen in the same period last year).

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary loss for the January to March period (4Q) is expected to further decrease loss of 0.27 billion yen (compared to a loss of 0.49 billion yen in the same period last year).

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit/loss turned to a loss of 0.25 billion yen (compared to a profit of 0.55 billion yen in the same period last year). The operating profit/loss margin drastically worsened from 17.9% in the same period last year to -11.2%.

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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
Apr - Dec, 2023 10,786 4,963 4,972 2,675 68.4 103.0 Feb 8, 2024 J-GAAP
Apr - Dec, 2024 9,415 3,125 3,072 1,906 48.6 119.2 Feb 6, 2025 J-GAAP
Apr - Dec, 2025 6,557 -942 -979 -945 -25.0 Feb 5, 2026 J-GAAP
YoY -30.4%

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 5,709 74 57 -148 -3.8 24 May 12, 2025 J-GAAP
Oct - Mar, 2025 Guidance 5,687 -510 -530 -774 -20.7 11.50 Nov 6, 2025 J-GAAP
YoY -0.4% -423.0% -448.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 12,573 4,859 4,829 2,366 60.4 48 May 9, 2024 J-GAAP
Mar, 2025 12,035 2,646 2,577 1,480 37.7 48 May 12, 2025 J-GAAP
Mar, 2026 Guidance 10,000 -1,200 -1,250 -1,400 -37.4 23 May 12, 2025 J-GAAP
YoY -16.9%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 3,089 553 552 278 7.1 17.9 Feb 6, 2025 J-GAAP
Jan - Mar, 2025 2,620 -479 -495 -426 -10.9 -18.3 May 12, 2025 J-GAAP
Apr - Jun, 2025 1,959 -493 -509 -394 -10.2 -25.2 Aug 1, 2025 J-GAAP
Jul - Sep, 2025 2,354 -197 -211 -232 -6.1 -8.4 Nov 6, 2025 J-GAAP
Oct - Dec, 2025 2,244 -252 -259 -319 -8.4 -11.2 Feb 5, 2026 J-GAAP
YoY -27.4%

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