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User Local, First Half Ordinary Profit Increases by 23%, Oct-Dec Ordinary Profit Increases by 22%

Thu Feb 12, 2026 3:30 pm JST Earnings

3984 User Local,Inc. 【J-GAAP】

Earnings Report

User Local,Inc. <3984> [TSE Prime] 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) increased 22.6% from the same period last year, reaching 1.22 billion yen. Progress toward the full-year plan of 2.20 billion yen was 55.6%, also surpassing the five-year average of 51.5%.

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 nearly flat at 0.98 billion yen, up 0.9% from the same period last year.

In the most recent three-month period, from October to December (2Q), the ordinary profit grew 21.8% from the same period last year, reaching 0.60 billion yen. The operating profit margin rose from 44.1% in the same period last year to 45.7%.

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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 1,876 857 857 593 37.1 49.8 Feb 7, 2024 J-GAAP
Jul - Dec, 2024 2,193 1,001 1,000 692 42.9 50.7 Feb 12, 2025 J-GAAP
Jul - Dec, 2025 2,581 1,217 1,226 914 57.2 55.6 Feb 12, 2026 J-GAAP
YoY +17.7% +21.6% +22.6% +32.1% +33.4%

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 ー ー ー ー － 10 Aug 7, 2025 J-GAAP
Jul - Dec, 2025 Results 2,581 1,217 1,226 914 57.2 10 Feb 12, 2026 J-GAAP
Revision Rate － － － － －

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 2,388 970 972 737 45.9 14 Aug 7, 2025 J-GAAP
Jan - Jun, 2026 Guidance 2,703 990 981 609 38.0 10 Feb 12, 2026 J-GAAP
YoY +13.2% +2.1% +0.9% -17.4% -17.1%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2024 3,907 1,728 1,720 1,185 73.9 8 Aug 8, 2024 J-GAAP
Jun, 2025 4,581 1,971 1,972 1,429 88.9 14 Aug 7, 2025 J-GAAP
Jun, 2026 Guidance 5,284 2,207 2,207 1,523 95.1 20 Aug 7, 2025 J-GAAP
YoY +15.3% +12.0% +11.9% +6.6% +6.9%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 1,126 497 496 344 21.3 44.1 Feb 12, 2025 J-GAAP
Jan - Mar, 2025 1,169 517 519 357 22.2 44.2 May 8, 2025 J-GAAP
Apr - Jun, 2025 1,219 453 453 380 23.7 37.2 Aug 7, 2025 J-GAAP
Jul - Sep, 2025 1,267 616 622 430 27.0 48.6 Nov 12, 2025 J-GAAP
Oct - Dec, 2025 1,314 601 604 484 30.3 45.7 Feb 12, 2026 J-GAAP
YoY +16.7% +20.9% +21.8% +40.7% +42.1%

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