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WIN-Partners, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 9%, Current Fiscal Year Dividend Revised Upward by 1 Yen
3183 WIN-Partners Co., Ltd. 【J-GAAP】
Earnings ReportWIN-Partners Co., Ltd. <3183> [TSE Prime] announced its financial results after the market closed on February 9th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 8.5% from the same period last year, reaching 2.25 billion yen. Progress toward the full-year plan of 3.03 billion yen was 74.5%, exceeding the five-year average of 70.7%.
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 grow 2.1% from the same period last year, reaching 0.77 billion yen.
At the same time, the company has increased its planned year-end lump-sum dividend for the current fiscal year from the original plan of 53 yen to 54 yen (compared to 52 yen in the previous period).
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit decreased to 0.77 billion yen, a 6.7% decrease compared to the same period last year. The operating profit margin worsened from 3.8% in the same period last year to 3.4%.
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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 | 54,894 | 1,693 | 1,700 | 1,198 | 42.1 | 64.2 | Feb 7, 2024 | J-GAAP |
| Apr - Dec, 2024 | 60,439 | 2,063 | 2,081 | 1,410 | 49.3 | 73.4 | Feb 6, 2025 | J-GAAP |
| Apr - Dec, 2025 | 66,276 | 2,228 | 2,258 | 1,528 | 54.7 | 74.5 | Feb 9, 2026 | J-GAAP |
| YoY | +9.7% | +8.0% | +8.5% | +8.4% | +10.9% |
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 | 39,762 | 1,534 | 1,546 | 1,038 | 37.4 | 53 | Nov 5, 2025 | J-GAAP |
| Oct - Mar, 2025 New | 39,762 | 1,534 | 1,546 | 1,038 | 37.4 | 54 | Feb 9, 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 | 83,500 | 3,000 | 3,030 | 2,050 | 73.8 | 53 | May 15, 2025 | J-GAAP |
| Mar, 2026 New | 83,500 | 3,000 | 3,030 | 2,050 | 73.8 | 54 | Feb 9, 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 | 42,457 | 1,561 | 1,586 | 1,173 | 40.9 | 52 | May 15, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 39,762 | 1,534 | 1,546 | 1,038 | 37.4 | 54 | Feb 9, 2026 | J-GAAP |
| YoY | -6.3% | -1.7% | -2.5% | -11.5% | -8.7% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 77,064 | 2,626 | 2,649 | 1,835 | 64.4 | 50 | May 14, 2024 | J-GAAP |
| Mar, 2025 | 81,410 | 2,808 | 2,837 | 2,019 | 70.5 | 52 | May 15, 2025 | J-GAAP |
| Mar, 2026 Guidance | 83,500 | 3,000 | 3,030 | 2,050 | 73.8 | 54 | Feb 9, 2026 | J-GAAP |
| YoY | +2.6% | +6.8% | +6.8% | +1.5% | +4.8% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 21,486 | 816 | 830 | 564 | 19.7 | 3.8 | Feb 6, 2025 | J-GAAP |
| Jan - Mar, 2025 | 20,971 | 745 | 756 | 609 | 21.3 | 3.6 | May 15, 2025 | J-GAAP |
| Apr - Jun, 2025 | 22,085 | 701 | 708 | 480 | 17.0 | 3.2 | Aug 5, 2025 | J-GAAP |
| Jul - Sep, 2025 | 21,653 | 765 | 776 | 532 | 19.0 | 3.5 | Nov 5, 2025 | J-GAAP |
| Oct - Dec, 2025 | 22,538 | 762 | 774 | 516 | 18.5 | 3.4 | Feb 9, 2026 | J-GAAP |
| YoY | +4.9% | -6.6% | -6.7% | -8.5% | -6.3% |
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