USS, Ordinary Profit Forecast for the Fiscal Year Revised Upward by 1%, Raises Record High Profit Forecast, Dividend Revised Upward by 0.4 Yen

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Tue Feb 10, 2026 3:40 pm JST Earnings

4732 USS Co.,Ltd. 【J-GAAP】

Earnings Report

USS Co.,Ltd. <4732> [TSE Prime] announced its financial results after the market closed on February 10th (15:40). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 10.1% from the same period last year, reaching 44.4 billion yen.

In addition, the full-year forecast for consolidated ordinary profit has been revised upward 1.0%, from the previous forecast of 58.1 billion yen to 58.7 billion yen (compared to 54.8 billion yen in the previous period), increasing the growth rate from 5.9% to 7.0%, further surpassing the previous forecast of record-high profits for five consecutive terms.

Based on the full-year plan announced by the company after the upward revision, our estimate of the consolidated ordinary profit for the October to March period (second half) is expected to increase 2.1%, from the previous forecast of 29.0 billion yen to 29.6 billion yen (compared to 28.2 billion yen in the same period of the previous year), increasing the growth rate from 2.7% to 4.8%.

In light of the strong performance, the company has increased its planned annual dividend for the current fiscal year from the original plan of 51.4 yen to 51.8 yen (compared to 43.4 yen in the previous period).

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit grew 11.7% from the same period last year, reaching 15.3 billion yen. The operating profit margin rose from 51.9% in the same period last year to 52.4%.

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	71,514	35,744	36,288	24,465	50.7	73.1	Feb 6, 2024	J-GAAP
Apr - Dec, 2024	76,652	39,825	40,365	27,610	57.5	73.5	Feb 4, 2025	J-GAAP
Apr - Dec, 2025	82,969	43,895	44,436	30,431	65.3	75.7	Feb 10, 2026	J-GAAP
YoY	+8.2%	+10.2%	+10.1%	+10.2%	+13.4%

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	57,821	28,691	29,059	19,699	42.4	26.20	Nov 11, 2025	J-GAAP
Oct - Mar, 2025 New	57,921	29,291	29,659	20,049	43.2	26.60	Feb 10, 2026	J-GAAP
Revision Rate	+0.2%	+2.1%	+2.1%	+1.8%	+1.8%

Full Year Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Mar, 2026 Prev	111,800	57,400	58,100	39,650	85.4	51.40	Nov 11, 2025	J-GAAP
Mar, 2026 New	111,900	58,000	58,700	40,000	86.2	51.80	Feb 10, 2026	J-GAAP
Revision Rate	+0.1%	+1.0%	+1.0%	+0.9%	+0.9%

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	53,565	27,976	28,296	19,496	40.7	22.80	May 13, 2025	J-GAAP
Oct - Mar, 2025 Guidance	57,921	29,291	29,659	20,049	43.2	26.60	Feb 10, 2026	J-GAAP
YoY	+8.1%	+4.7%	+4.8%	+2.8%	+6.0%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Mar, 2024	97,606	48,937	49,654	32,906	68.3	37.70	May 8, 2024	J-GAAP
Mar, 2025	104,021	54,206	54,883	37,636	78.7	43.40	May 13, 2025	J-GAAP
Mar, 2026 Guidance	111,900	58,000	58,700	40,000	86.2	51.80	Feb 10, 2026	J-GAAP
YoY	+7.6%	+7.0%	+7.0%	+6.3%	+9.5%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2024	26,196	13,595	13,778	9,470	19.7	51.9	Feb 4, 2025	J-GAAP
Jan - Mar, 2025	27,369	14,381	14,518	10,026	21.0	52.5	May 13, 2025	J-GAAP
Apr - Jun, 2025	27,389	14,708	14,870	10,232	21.7	53.7	Aug 5, 2025	J-GAAP
Jul - Sep, 2025	26,590	14,001	14,171	9,719	20.8	52.7	Nov 11, 2025	J-GAAP
Oct - Dec, 2025	28,990	15,186	15,395	10,480	22.5	52.4	Feb 10, 2026	J-GAAP
YoY	+10.7%	+11.7%	+11.7%	+10.7%	+13.8%