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S E, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 72%, Oct-Dec Ordinary Profit Decreases by 35%

Tue Feb 10, 2026 12:00 pm JST Earnings

3423 S E Corporation 【J-GAAP】

Earnings Report

S E Corporation <3423> [TSE Std] announced its financial results at noon (12:00) on February 10th. The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) significantly dropped 71.8% from the same period last year to 177 million yen. Progress toward the full-year plan of 438 million yen was 40.4%, also falling below the five-year average of 68.8%.

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 1.6% from the same period last year, reaching 261 million yen.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit dropped to 199 million yen, a 34.8% decrease compared to the same period last year. The operating profit margin worsened from 4.9% in the same period last year to 3.3%.

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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 19,298 997 1,016 628 20.8 74.0 Feb 5, 2024 J-GAAP
Apr - Dec, 2024 18,489 615 628 378 12.5 71.0 Feb 7, 2025 J-GAAP
Apr - Dec, 2025 17,514 181 177 57 1.9 40.4 Feb 10, 2026 J-GAAP
YoY -5.3% -70.6% -71.8% -84.9% -84.9%

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 14,034 561 562 359 11.9 13 May 9, 2025 J-GAAP
Oct - Mar, 2025 Guidance 15,699 515 460 113 3.8 13 Nov 7, 2025 J-GAAP
YoY +11.9% -8.2% -18.1% -68.5% -68.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 26,474 1,364 1,373 969 32.1 13 May 10, 2024 J-GAAP
Mar, 2025 25,887 849 885 543 18.0 13 May 9, 2025 J-GAAP
Mar, 2026 Guidance 26,500 472 438 57 1.9 13 May 9, 2025 J-GAAP
YoY +2.4% -44.4% -50.5% -89.5% -89.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 6,636 327 305 194 6.4 4.9 Feb 7, 2025 J-GAAP
Jan - Mar, 2025 7,398 234 257 165 5.5 3.2 May 9, 2025 J-GAAP
Apr - Jun, 2025 5,161 -89 -64 -72 -2.4 -1.7 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 5,640 46 42 16 0.5 0.8 Nov 7, 2025 J-GAAP
Oct - Dec, 2025 6,713 224 199 113 3.8 3.3 Feb 10, 2026 J-GAAP
YoY +1.2% -31.5% -34.8% -41.8% -41.7%

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