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Ensuiko Sugar Refining, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 2%, Current Fiscal Year Dividend Revised Upward by 5 Yen
2112 Ensuiko Sugar Refining Co.,Ltd. 【J-GAAP】
Earnings ReportEnsuiko Sugar Refining Co.,Ltd. <2112> [TSE Std] announced its financial results after the market closed on February 6th (16:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) was 2.60 billion yen, a 1.7% increase compared to the same period last year. Progress toward the full-year plan of 2.80 billion yen was 92.9%, also surpassing the five-year average of 78.3%.
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 59.6% from the same period last year to 0.20 billion yen.
At the same time, the company has significantly increased its planned year-end lump-sum dividend for the current fiscal year from the original plan of 15 yen to 20 yen (compared to 15 yen in the previous period).
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit amounted to 1.03 billion yen, a 2.1% decrease compared to the same period last year. However, the operating profit margin rose from 11.0% in the same period last year to 11.2%.
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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 | 24,032 | 1,016 | 1,694 | 1,247 | 45.6 | 79.6 | Feb 2, 2024 | J-GAAP |
| Apr - Dec, 2024 | 25,029 | 2,400 | 2,557 | 1,780 | 64.9 | 83.8 | Feb 7, 2025 | J-GAAP |
| Apr - Dec, 2025 | 25,234 | 2,409 | 2,600 | 2,220 | 80.8 | 92.9 | Feb 6, 2026 | J-GAAP |
| YoY | +0.8% | +0.4% | +1.7% | +24.7% | +24.4% |
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 | 15,533 | 1,052 | 1,230 | 884 | 32.1 | 15 | Nov 7, 2025 | J-GAAP |
| Oct - Mar, 2025 New | 15,533 | 1,052 | 1,230 | 884 | 32.1 | 20 | Feb 6, 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 | 32,200 | 2,500 | 2,800 | 2,400 | 87.2 | 15 | Oct 22, 2025 | J-GAAP |
| Mar, 2026 New | 32,200 | 2,500 | 2,800 | 2,400 | 87.2 | 20 | Feb 6, 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 | 16,357 | 1,458 | 1,547 | 1,081 | 39.4 | 15 | May 9, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 15,533 | 1,052 | 1,230 | 884 | 32.1 | 20 | Feb 6, 2026 | J-GAAP |
| YoY | -5.0% | -27.8% | -20.5% | -18.2% | -18.5% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 31,550 | 1,495 | 2,127 | 1,475 | 54.0 | 9 | May 10, 2024 | J-GAAP |
| Mar, 2025 | 32,519 | 2,880 | 3,052 | 2,136 | 77.9 | 15 | May 9, 2025 | J-GAAP |
| Mar, 2026 Guidance | 32,200 | 2,500 | 2,800 | 2,400 | 87.2 | 20 | Feb 6, 2026 | J-GAAP |
| YoY | -1.0% | -13.2% | -8.3% | +12.4% | +11.9% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 8,867 | 978 | 1,052 | 725 | 26.5 | 11.0 | Feb 7, 2025 | J-GAAP |
| Jan - Mar, 2025 | 7,490 | 480 | 495 | 356 | 13.0 | 6.4 | May 9, 2025 | J-GAAP |
| Apr - Jun, 2025 | 8,788 | 699 | 963 | 720 | 26.3 | 8.0 | Aug 8, 2025 | J-GAAP |
| Jul - Sep, 2025 | 7,879 | 749 | 607 | 796 | 29.0 | 9.5 | Nov 7, 2025 | J-GAAP |
| Oct - Dec, 2025 | 8,567 | 961 | 1,030 | 704 | 25.6 | 11.2 | Feb 6, 2026 | J-GAAP |
| YoY | -3.4% | -1.7% | -2.1% | -2.9% | -3.1% |
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