kabutan

CELM Inc, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 25%, Exceeds Full-Year Plan

Tue Feb 10, 2026 3:30 pm JST Earnings

7367 CELM,Inc. 【J-GAAP】

Earnings Report

CELM,Inc. <7367> [TSE Std] announced its financial results after the market closed on February 10th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 24.9% from the same period last year, reaching 1.10 billion yen. Progress toward the full-year plan of 1.02 billion yen is 107.6%, already exceeding the target and also exceeding the five-year average of 91.0%.

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/loss for the January to March period (4Q) is expected to turn into a loss of 0.07 billion yen (compared to a profit of 0.07 billion yen in the same period last year). However, if the fourth-quarter performance remains at the same level as the first three quarters, the full-year plan may be increased.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit amounted to 0.42 billion yen, an increase of 1.0% compared to the same period last year. However, the operating profit margin decreased from 20.9% in the same period last year to 14.7%.

Kabutan News

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 5,687 962 949 598 25.8 94.2 Feb 9, 2024 J-GAAP
Apr - Dec, 2024 5,886 973 886 570 25.8 92.3 Feb 10, 2025 J-GAAP
Apr - Dec, 2025 7,982 1,143 1,107 701 32.6 107.6 Feb 10, 2026 J-GAAP
YoY +35.6% +17.5% +24.9% +23.0% +26.2%

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 4,642 591 490 257 11.7 9 May 13, 2025 J-GAAP
Oct - Mar, 2025 Guidance 5,385 370 342 236 10.9 8 Nov 12, 2025 J-GAAP
YoY +16.0% -37.4% -30.2% -8.2% -7.0%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 7,504 1,038 1,007 633 27.3 9.50 May 14, 2024 J-GAAP
Mar, 2025 8,184 1,074 960 552 25.2 14 May 13, 2025 J-GAAP
Mar, 2026 Guidance 10,416 1,080 1,029 632 29.2 15 May 13, 2025 J-GAAP
YoY +27.3% +0.6% +7.2% +14.5% +15.9%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 2,344 490 416 275 12.4 20.9 Feb 10, 2025 J-GAAP
Jan - Mar, 2025 2,298 101 74 -18 -0.8 4.4 May 13, 2025 J-GAAP
Apr - Jun, 2025 2,269 258 248 132 6.2 11.4 Aug 13, 2025 J-GAAP
Jul - Sep, 2025 2,762 452 439 264 12.3 16.4 Nov 12, 2025 J-GAAP
Oct - Dec, 2025 2,951 433 420 305 14.2 14.7 Feb 10, 2026 J-GAAP
YoY +25.9% -11.6% +1.0% +10.9% +13.8%

Related Articles