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FLYING GARDEN, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 27%, Oct-Dec Ordinary Profit Increases by 27%
3317 FLYING GARDEN CO., LTD 【J-GAAP】
Earnings ReportFLYING GARDEN CO., LTD <3317> [TSE Std] announced its financial results after the market closed on February 9th (15:30). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 27.2% from the same period last year, reaching 514 million yen. Progress toward the full-year plan of 560 million yen was 91.8%, also surpassing the five-year average of 76.6%.
Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the January to March period (4Q) is expected to significant drop 75.1% from the same period last year to 46 million yen.
In the most recent three-month period, from October to December (3Q), the ordinary profit grew 26.9% from the same period last year, reaching 170 million yen. The operating profit margin improved from 5.9% in the same period last year to 6.8%.
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 | 5,806 | 474 | 491 | 350 | 121.4 | 85.2 | Feb 5, 2024 | J-GAAP |
| Apr - Dec, 2024 | 6,074 | 379 | 404 | 242 | 84.0 | 68.6 | Feb 3, 2025 | J-GAAP |
| Apr - Dec, 2025 | 6,898 | 494 | 514 | 304 | 105.5 | 91.8 | Feb 9, 2026 | J-GAAP |
| YoY | +13.6% | +30.3% | +27.2% | +25.6% | +25.5% |
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 | 4,241 | 300 | 319 | 190 | 65.8 | 15 | May 7, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 4,453 | 205 | 216 | 121 | 41.9 | 16 | Nov 4, 2025 | J-GAAP |
| YoY | +5.0% | -31.7% | -32.3% | -36.3% | -36.3% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 7,785 | 550 | 576 | 396 | 137.2 | 15 | May 7, 2024 | J-GAAP |
| Mar, 2025 | 8,265 | 558 | 589 | 352 | 121.8 | 15 | May 7, 2025 | J-GAAP |
| Mar, 2026 Guidance | 9,000 | 540 | 560 | 330 | 114.2 | 16 | Aug 18, 2025 | J-GAAP |
| YoY | +8.9% | -3.2% | -4.9% | -6.3% | -6.3% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 2,050 | 121 | 134 | 80 | 27.8 | 5.9 | Feb 3, 2025 | J-GAAP |
| Jan - Mar, 2025 | 2,191 | 179 | 185 | 110 | 38.1 | 8.2 | May 7, 2025 | J-GAAP |
| Apr - Jun, 2025 | 2,146 | 128 | 132 | 80 | 27.7 | 6.0 | Aug 4, 2025 | J-GAAP |
| Jul - Sep, 2025 | 2,401 | 207 | 212 | 129 | 44.7 | 8.6 | Nov 4, 2025 | J-GAAP |
| Oct - Dec, 2025 | 2,351 | 159 | 170 | 95 | 33.0 | 6.8 | Feb 9, 2026 | J-GAAP |
| YoY | +14.7% | +31.4% | +26.9% | +18.8% | +18.6% |
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