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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%.

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Actual Results

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 1,445 -53 -71 -96 -7.3 ー Feb 13, 2024 J-GAAP
Apr - Dec, 2024 1,936 102 77 -133 -9.9 65.8 Feb 13, 2025 J-GAAP
Apr - Dec, 2025 1,885 115 123 72 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 1,249 141 144 94 7.0 0 May 14, 2025 J-GAAP
Oct - Mar, 2025 Guidance 1,713 101 72 68 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 2,094 35 18 -60 -4.5 0 May 14, 2024 J-GAAP
Mar, 2025 2,464 144 117 -134 -10.0 0 May 14, 2025 J-GAAP
Mar, 2026 Guidance 2,800 150 130 100 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 721 99 104 95 7.1 13.7 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 528 42 40 -1 -0.1 8.0 May 14, 2025 J-GAAP
Apr - Jun, 2025 551 25 24 9 0.7 4.5 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 536 24 34 23 1.7 4.5 Nov 13, 2025 J-GAAP
Oct - Dec, 2025 798 66 65 40 3.0 8.3 Feb 12, 2026 J-GAAP
YoY +10.7% -33.3% -37.5% -57.9% -58.2%

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