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NICHIBAN, Ordinary Profit Forecast for the Fiscal Year Revised Downward to an Unexpected 14% Decrease
4218 NICHIBAN CO., LTD. 【J-GAAP】
Earnings ReportNICHIBAN CO., LTD. <4218> [TSE Prime] announced its financial results in the afternoon session on February 10th (14:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) decreased 21.8% from the same period last year to 1.89 billion yen.
In addition, the full-year forecast for consolidated ordinary profit has decreased 25.8%, from the previous forecast of 3.10 billion yen to 2.30 billion yen (compared to 2.68 billion yen in the previous period). This changes the outlook from an anticipated profit increase to a projection of a 14.2% decrease in profit.
Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated ordinary profit for the October to March period (second half) has decreased 39.0%, from the previous forecast of 2.04 billion yen to 1.24 billion yen (compared to 1.45 billion yen in the same period of the previous year). This changes the outlook from an anticipated profit increase to a projection of a 14.1% decrease in profit.
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit decreased to 0.84 billion yen, a 29.3% decrease compared to the same period last year. The operating profit margin drastically worsened from 8.6% in the same period last year to 5.4%.
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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 | 35,504 | 1,711 | 1,844 | 1,391 | 67.6 | 83.8 | Feb 8, 2024 | J-GAAP |
| Apr - Dec, 2024 | 37,384 | 2,351 | 2,427 | 1,671 | 82.1 | 90.5 | Feb 10, 2025 | J-GAAP |
| Apr - Dec, 2025 | 37,753 | 1,761 | 1,899 | 1,266 | 62.2 | 82.6 | Feb 10, 2026 | J-GAAP |
| YoY | +1.0% | -25.1% | -21.8% | -24.2% | -24.2% |
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 | 27,350 | 1,975 | 2,049 | 1,344 | 66.0 | 40 | Nov 11, 2025 | J-GAAP |
| Oct - Mar, 2025 New | 25,850 | 1,175 | 1,249 | 744 | 36.6 | 40 | Feb 10, 2026 | J-GAAP |
| Revision Rate | -5.5% | -40.5% | -39.0% | -44.6% | -44.6% |
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 51,500 | 3,000 | 3,100 | 2,000 | 98.2 | 40 | May 9, 2025 | J-GAAP |
| Mar, 2026 New | 50,000 | 2,200 | 2,300 | 1,400 | 68.8 | 40 | Feb 10, 2026 | J-GAAP |
| Revision Rate | -2.9% | -26.7% | -25.8% | -30.0% | -30.0% |
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 | 25,698 | 1,412 | 1,454 | 1,150 | 56.5 | 35 | May 9, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 25,850 | 1,175 | 1,249 | 744 | 36.6 | 40 | Feb 10, 2026 | J-GAAP |
| YoY | +0.6% | -16.8% | -14.1% | -35.3% | -35.3% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 46,859 | 2,073 | 2,201 | 1,827 | 89.0 | 35 | May 13, 2024 | J-GAAP |
| Mar, 2025 | 49,457 | 2,586 | 2,681 | 1,959 | 96.3 | 35 | May 9, 2025 | J-GAAP |
| Mar, 2026 Guidance | 50,000 | 2,200 | 2,300 | 1,400 | 68.8 | 40 | Feb 10, 2026 | J-GAAP |
| YoY | +1.1% | -14.9% | -14.2% | -28.5% | -28.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 13,625 | 1,177 | 1,200 | 862 | 42.4 | 8.6 | Feb 10, 2025 | J-GAAP |
| Jan - Mar, 2025 | 12,073 | 235 | 254 | 288 | 14.2 | 1.9 | May 9, 2025 | J-GAAP |
| Apr - Jun, 2025 | 11,923 | 651 | 676 | 393 | 19.3 | 5.5 | Aug 8, 2025 | J-GAAP |
| Jul - Sep, 2025 | 12,227 | 374 | 375 | 263 | 12.9 | 3.1 | Nov 11, 2025 | J-GAAP |
| Oct - Dec, 2025 | 13,603 | 736 | 848 | 610 | 30.0 | 5.4 | Feb 10, 2026 | J-GAAP |
| YoY | -0.2% | -37.5% | -29.3% | -29.2% | -29.2% |
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