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CEDAR.Co, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 29%, Exceeds Full-Year Plan
2435 CEDAR.Co.,Ltd 【J-GAAP】
Earnings ReportCEDAR.Co.,Ltd <2435> [TSE Std] announced its financial results at noon (12:00) on February 12th. The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) decreased 29.2% from the same period last year to 424 million yen. However, Progress toward the full-year plan of 396 million yen is 107.1%, already exceeding the target and also exceeding the five-year average of 84.6%.
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 28 million yen (compared to a profit of 69 million 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 decreased to 120 million yen, a 5.5% decrease compared to the same period last year. The operating profit margin worsened from 4.4% in the same period last year to 4.0%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 12,980 | 643 | 535 | 356 | 31.8 | 82.8 | Feb 8, 2024 | J-GAAP |
| Apr - Dec, 2024 | 13,437 | 763 | 599 | 376 | 33.6 | 89.7 | Feb 13, 2025 | J-GAAP |
| Apr - Dec, 2025 | 13,677 | 512 | 424 | 450 | 40.2 | 107.1 | Feb 12, 2026 | J-GAAP |
| YoY | +1.8% | -32.9% | -29.2% | +19.7% | +19.7% |
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 | 8,906 | 328 | 196 | 199 | 17.8 | 10 | May 9, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 8,854 | 342 | 92 | 23 | 2.1 | 6 | Nov 6, 2025 | J-GAAP |
| YoY | -0.6% | +4.3% | -53.1% | -88.4% | -88.5% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 17,304 | 767 | 646 | 203 | 18.1 | 4 | May 14, 2024 | J-GAAP |
| Mar, 2025 | 17,829 | 892 | 668 | 444 | 39.7 | 10 | May 9, 2025 | J-GAAP |
| Mar, 2026 Guidance | 17,898 | 670 | 396 | 251 | 22.4 | 6 | May 9, 2025 | J-GAAP |
| YoY | +0.4% | -24.9% | -40.7% | -43.5% | -43.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 4,514 | 199 | 127 | 131 | 11.7 | 4.4 | Feb 13, 2025 | J-GAAP |
| Jan - Mar, 2025 | 4,392 | 129 | 69 | 68 | 6.1 | 2.9 | May 9, 2025 | J-GAAP |
| Apr - Jun, 2025 | 4,503 | 198 | 142 | 101 | 9.0 | 4.4 | Aug 12, 2025 | J-GAAP |
| Jul - Sep, 2025 | 4,541 | 130 | 162 | 127 | 11.4 | 2.9 | Nov 13, 2025 | J-GAAP |
| Oct - Dec, 2025 | 4,633 | 184 | 120 | 222 | 19.8 | 4.0 | Feb 12, 2026 | J-GAAP |
| YoY | +2.6% | -7.5% | -5.5% | +69.5% | +69.5% |
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