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Dive Inc, First Half Ordinary Profit Increases by 8%, Oct-Dec Ordinary Profit Increases by 9%

Fri Feb 6, 2026 3:30 pm JST Earnings

151A Dive Inc. 【J-GAAP】

Earnings Report

Dive Inc. <151A> [TSE Growth] announced its financial results after the market closed on February 6th (15:30). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending June 2026 (July to December) increased 8.2% from the same period last year, reaching 605 million yen. Progress toward the full-year plan of 797 million yen was 75.9%, also surpassing progress of 72.7% from the same period of the previous year.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the January to June period (second half) is expected to decrease 8.6% from the same period last year to 192 million yen.

In the most recent three-month period, from October to December (2Q), the ordinary profit grew 8.8% from the same period last year, reaching 186 million yen. However, the operating profit margin remained almost flat, changing from 5.0% in the same period last year to 4.9%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Jul - Dec, 2024 7,154 553 559 369 44.2 72.7 Feb 7, 2025 J-GAAP
Jul - Dec, 2025 7,748 598 605 379 45.6 75.9 Feb 6, 2026 J-GAAP
YoY +8.3% +8.1% +8.2% +2.7% +3.1%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2025 Guidance ー ー ー ー － 0 Aug 8, 2025 J-GAAP
Jul - Dec, 2025 Results 7,748 598 605 379 45.6 0 Feb 6, 2026 J-GAAP
Revision Rate － － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 6,627 202 210 85 10.1 0 Aug 8, 2025 J-GAAP
Jan - Jun, 2026 Guidance 8,252 202 192 161 19.2 0 Feb 6, 2026 J-GAAP
YoY +24.5% 0.0% -8.6% +89.4% +89.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2024 12,363 542 546 320 42.9 0 Aug 9, 2024 J-GAAP
Jun, 2025 13,781 755 769 454 54.1 0 Aug 8, 2025 J-GAAP
Jun, 2026 Guidance 16,000 800 797 540 64.5 0 Aug 8, 2025 J-GAAP
YoY +16.1% +6.0% +3.6% +18.9% +19.2%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 3,354 169 171 125 15.0 5.0 Feb 7, 2025 J-GAAP
Jan - Mar, 2025 3,407 151 155 108 12.9 4.4 May 9, 2025 J-GAAP
Apr - Jun, 2025 3,220 51 55 -23 -2.7 1.6 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 4,062 418 419 277 33.3 10.3 Nov 7, 2025 J-GAAP
Oct - Dec, 2025 3,686 180 186 102 12.3 4.9 Feb 6, 2026 J-GAAP
YoY +9.9% +6.5% +8.8% -18.4% -18.0%

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