kabutan
N225

69,333.84

+5.02%

TOPIX

4,007.50

+3.23%

USDJPY

160.01

-0.13%

UACJ, Net Income Forecast for the Fiscal Year Revised Upward by 17%, Dividend Revised Upward by 3 Yen

Thu Feb 12, 2026 2:00 pm JST Earnings

5741 UACJ Corporation 【IFRS】

Earnings Report

UACJ Corporation <5741> [TSE Prime] announced its financial results (based on IFRS) in the afternoon session on February 12th (14:00). The consolidated net income for the cumulative third quarter of the fiscal year ending March 2026 (April to December) was 24.9 billion yen, a 0.2% decrease compared to the same period last year.

However, the full-year forecast for consolidated net income has been revised upward 17.4%, from the previous forecast of 23.0 billion yen to 27.0 billion yen (compared to 27.9 billion yen in the previous period), and the declining rate is expected to decrease from 17.8% to 3.5%.

Based on the full-year plan announced by the company after the upward revision, our estimate of the consolidated net income for the October to March period (second half) is expected to increase 25.6%, from the previous forecast of 15.6 billion yen to 19.6 billion yen (compared to 11.2 billion yen in the same period of the previous year), increasing the growth rate from 38.7% to 74.1%.

In light of the strong performance, the company has increased its planned annual dividend for the current fiscal year from the original plan of 102 yen to 105 yen (compared to 150 yen before the 4-for-1 forward stock split in the previous period).

In the most recent three-month period, from October to December (3Q), the consolidated net income surged 2.1 times that of the same period last year, reaching 17.5 billion yen. The operating profit margin significantly improved from 5.4% in the same period last year to 9.5%.

Kabutan News

Actual Performance and Financial Trends

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
660,277M 22,187M 13,432M 6,793M 35.2 61.1 Feb 8, 2024 IFRS
Apr - Dec, 2024
738,361M 49,263M 39,967M 24,966M 129.4 92.9 Feb 12, 2025 IFRS
Apr - Dec, 2025
841,644M 51,144M 40,194M 24,924M 137.7 Feb 12, 2026 IFRS
YoY +14.0% +3.8% +0.6% -0.2% +6.4%

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 559,875M 32,373M 15,631M 86.3 22 Nov 11, 2025 IFRS
Oct - Mar, 2025 New 599,875M 43,373M 19,631M 108.4 25 Feb 12, 2026 IFRS
Revision Rate +7.1% +34.0% +25.6% +25.6%
Full Year Update
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Mar, 2026 Prev 1,100,000M 55,000M 23,000M 127.0 42 Nov 11, 2025 IFRS
Mar, 2026 New 1,140,000M 66,000M 27,000M 149.1 45 Feb 12, 2026 IFRS
Revision Rate +3.6% +20.0% +17.4% +17.4%

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
511,680M 21,661M 16,995M 11,273M 59.0 20 May 13, 2025 IFRS
Guidance
Oct - Mar, 2025
599,875M 43,373M 19,631M 108.4 25 Feb 12, 2026 IFRS
YoY +17.2% +100.2% +74.1% +83.7%
Current Period Guidance
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Mar, 2024
892,781M 31,378M 21,969M 13,858M 71.9 22.50 May 13, 2024 IFRS
Mar, 2025
998,781M 57,361M 43,028M 27,979M 146.5 37.50 May 13, 2025 IFRS
Guidance
Mar, 2026
1,140,000M 66,000M 27,000M 149.1 45 Feb 12, 2026 IFRS
YoY +14.1% +15.1% -3.5% +1.8%

Quarterly Results

Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Operating
Profit Margin
Announce Accounting
Standards
Oct - Dec, 2024
251,260M 13,563M 13,934M 8,260M 42.8 5.4 Feb 12, 2025 IFRS
Jan - Mar, 2025
260,420M 8,098M 3,061M 3,013M 15.8 3.1 May 13, 2025 IFRS
Apr - Jun, 2025
261,959M 8,491M 3,690M 1,312M 7.3 3.2 Aug 6, 2025 IFRS
Jul - Sep, 2025
278,166M 14,136M 10,847M 6,057M 33.5 5.1 Nov 11, 2025 IFRS
Oct - Dec, 2025
301,519M 28,517M 25,657M 17,555M 97.0 9.5 Feb 12, 2026 IFRS
YoY +20.0% +110.3% +84.1% +112.5% +126.5%