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CommSeed, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 60%, Oct-Dec Ordinary Profit Decreases by 38%

Thu Feb 12, 2026 3:30 pm JST Earnings

3739 CommSeed Corporation 【J-GAAP】

Earnings Report

CommSeed Corporation <3739> [NSE Next] 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) expanded 123 million yen, an increase 59.7% compared to the same period last year. Progress toward the full-year plan of 130 million yen was 94.6%, also surpassing the five-year average of 90.3%.

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 for the January to March period (4Q) is expected to significant drop 82.5% from the same period last year to 7 million yen.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit dropped to 65 million yen, a 37.5% decrease compared to the same period last year. The operating profit margin significantly dropped from 13.7% in the same period last year to 8.3%.

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
1,445M -53M -71M -96M -7.3 Feb 13, 2024 J-GAAP
Apr - Dec, 2024
1,936M 102M 77M -133M -9.9 65.8 Feb 13, 2025 J-GAAP
Apr - Dec, 2025
1,885M 115M 123M 72M 5.4 94.6 Feb 12, 2026 J-GAAP
YoY -2.6% +12.7% +59.7%

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
1,249M 141M 144M 94M 7.0 0 May 14, 2025 J-GAAP
Guidance
Oct - Mar, 2025
1,713M 101M 72M 68M 5.0 0 Nov 13, 2025 J-GAAP
YoY +37.1% -28.4% -50.0% -27.7% -28.0%
Current Period Guidance
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Mar, 2024
2,094M 35M 18M -60M -4.5 0 May 14, 2024 J-GAAP
Mar, 2025
2,464M 144M 117M -134M -10.0 0 May 14, 2025 J-GAAP
Guidance
Mar, 2026
2,800M 150M 130M 100M 7.4 0 May 14, 2025 J-GAAP
YoY +13.6% +4.2% +11.1%

Quarterly Results

Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Operating
Profit Margin
Announce Accounting
Standards
Oct - Dec, 2024
721M 99M 104M 95M 7.1 13.7 Feb 13, 2025 J-GAAP
Jan - Mar, 2025
528M 42M 40M -1M -0.1 8.0 May 14, 2025 J-GAAP
Apr - Jun, 2025
551M 25M 24M 9M 0.7 4.5 Aug 8, 2025 J-GAAP
Jul - Sep, 2025
536M 24M 34M 23M 1.7 4.5 Nov 13, 2025 J-GAAP
Oct - Dec, 2025
798M 66M 65M 40M 3.0 8.3 Feb 12, 2026 J-GAAP
YoY +10.7% -33.3% -37.5% -57.9% -58.2%