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bBreak Systems, First Half Ordinary Profit Decreases by 5%

Thu Feb 12, 2026 3:30 pm JST Earnings

3986 bBreak Systems Company, Limited 【J-GAAP】

Earnings Report

bBreak Systems Company, Limited <3986> [TSE Growth] announced its financial results after the market closed on February 12th (15:30). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending June 2026 (July to December) decreased 5.4% from the same period last year to 53 million yen. Progress toward the full-year plan of 140 million yen was 37.9%, also falling below the five-year average of 58.8%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the January to June period (second half) is expected to expand 55.4% from the same period last year, reaching 87 million yen.

In the most recent three-month period, from October to December (2Q), the ordinary profit grew 13.2% from the same period last year, reaching 43 million yen. The operating profit margin rose from 10.6% in the same period last year to 12.1%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Jul - Dec, 2023 726 115 115 110 24.1 75.7 Feb 13, 2024 J-GAAP
Jul - Dec, 2024 701 56 56 44 9.6 50.0 Feb 12, 2025 J-GAAP
Jul - Dec, 2025 669 49 53 42 9.2 37.9 Feb 12, 2026 J-GAAP
YoY -4.6% -12.5% -5.4% -4.5% -4.8%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2025 Guidance 666 42 47 37 8.1 0 Nov 12, 2025 J-GAAP
Jul - Dec, 2025 Results 669 49 53 42 9.2 0 Feb 12, 2026 J-GAAP
Revision Rate +0.5% +16.7% +12.8% +13.5% +13.2%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 677 54 56 48 10.5 6 Aug 12, 2025 J-GAAP
Jan - Jun, 2026 Guidance 739 93 87 68 14.9 10 Feb 12, 2026 J-GAAP
YoY +9.2% +72.2% +55.4% +41.7% +41.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2024 1,392 152 152 136 29.9 5 Aug 13, 2024 J-GAAP
Jun, 2025 1,378 110 112 92 20.1 6 Aug 12, 2025 J-GAAP
Jun, 2026 Guidance 1,408 142 140 110 24.1 10 Nov 12, 2025 J-GAAP
YoY +2.2% +29.1% +25.0% +19.6% +19.8%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 360 38 38 30 6.6 10.6 Feb 12, 2025 J-GAAP
Jan - Mar, 2025 351 32 33 28 6.2 9.1 May 14, 2025 J-GAAP
Apr - Jun, 2025 326 22 23 20 4.4 6.7 Aug 12, 2025 J-GAAP
Jul - Sep, 2025 323 7 10 8 1.7 2.2 Nov 12, 2025 J-GAAP
Oct - Dec, 2025 346 42 43 34 7.4 12.1 Feb 12, 2026 J-GAAP
YoY -3.9% +10.5% +13.2% +13.3% +12.9%

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