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Nippon Soda, Ordinary Profit Forecast for the Fiscal Year Revised Upward to an Unexpected 13% Increase
4041 Nippon Soda Co.,Ltd. 【J-GAAP】
Earnings ReportNippon Soda Co.,Ltd. <4041> [TSE Prime] announced its financial results after the market closed on February 12th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 21.7% from the same period last year, reaching 17.7 billion yen.
In addition, the full-year forecast for consolidated ordinary profit has been revised upward 31.0%, from the previous forecast of 16.8 billion yen to 22.0 billion yen (compared to 19.5 billion yen in the previous period), turning to a 12.7% increase in the consolidated ordinary profit outlook.
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 73.7%, from the previous forecast of 7.05 billion yen to 12.2 billion yen (compared to 11.1 billion yen in the same period of the previous year), turning to a 9.8% increase in the consolidated ordinary profit outlook.
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit grew 28.7% from the same period last year, reaching 7.97 billion yen. The operating profit margin rose from 10.2% in the same period last year to 11.4%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 105,355 | 9,774 | 15,286 | 11,784 | 211.5 | 65.6 | Feb 9, 2024 | J-GAAP |
| Apr - Dec, 2024 | 107,304 | 11,198 | 14,563 | 12,538 | 227.7 | 74.6 | Feb 13, 2025 | J-GAAP |
| Apr - Dec, 2025 | 106,272 | 11,511 | 17,719 | 12,436 | 228.2 | 80.5 | Feb 12, 2026 | J-GAAP |
| YoY | -1.0% | +2.8% | +21.7% | -0.8% | +0.2% |
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 | 80,931 | 6,147 | 7,058 | 6,507 | 121.4 | 70 | Nov 13, 2025 | J-GAAP |
| Oct - Mar, 2025 New | 83,931 | 7,547 | 12,258 | 10,207 | 190.4 | 70 | Feb 12, 2026 | J-GAAP |
| Revision Rate | +3.7% | +22.8% | +73.7% | +56.9% | +56.9% |
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 148,000 | 13,200 | 16,800 | 13,300 | 248.1 | 140 | May 14, 2025 | J-GAAP |
| Mar, 2026 New | 151,000 | 14,600 | 22,000 | 17,000 | 317.2 | 140 | Feb 12, 2026 | J-GAAP |
| Revision Rate | +2.0% | +10.6% | +31.0% | +27.8% | +27.8% |
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 | 88,120 | 8,986 | 11,165 | 8,665 | 157.3 | 80 | May 14, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 83,931 | 7,547 | 12,258 | 10,207 | 190.4 | 70 | Feb 12, 2026 | J-GAAP |
| YoY | -4.8% | -16.0% | +9.8% | +17.8% | +21.0% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 154,429 | 13,872 | 23,297 | 16,612 | 298.7 | 120 | May 14, 2024 | J-GAAP |
| Mar, 2025 | 155,199 | 16,063 | 19,529 | 15,011 | 272.6 | 140 | May 14, 2025 | J-GAAP |
| Mar, 2026 Guidance | 151,000 | 14,600 | 22,000 | 17,000 | 317.2 | 140 | Feb 12, 2026 | J-GAAP |
| YoY | -2.7% | -9.1% | +12.7% | +13.3% | +16.4% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 40,225 | 4,121 | 6,199 | 6,192 | 112.4 | 10.2 | Feb 13, 2025 | J-GAAP |
| Jan - Mar, 2025 | 47,895 | 4,865 | 4,966 | 2,473 | 44.9 | 10.2 | May 14, 2025 | J-GAAP |
| Apr - Jun, 2025 | 32,639 | 3,156 | 4,529 | 3,213 | 58.5 | 9.7 | Aug 8, 2025 | J-GAAP |
| Jul - Sep, 2025 | 34,430 | 3,897 | 5,213 | 3,580 | 65.4 | 11.3 | Nov 13, 2025 | J-GAAP |
| Oct - Dec, 2025 | 39,203 | 4,458 | 7,977 | 5,643 | 103.6 | 11.4 | Feb 12, 2026 | J-GAAP |
| YoY | -2.5% | +8.2% | +28.7% | -8.9% | -7.9% |
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