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en Japan, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 12%, Exceeds Full-Year Plan
4849 en Inc. 【J-GAAP】
Earnings Reporten Inc. <4849> [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) decreased 12.2% from the same period last year to 3.24 billion yen. However, Progress toward the full-year plan of 2.98 billion yen is 108.6%, already exceeding the target and also exceeding the five-year average of 71.2%.
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/loss for the January to March period (4Q) is expected to turn into a loss of 0.25 billion yen (compared to a profit of 2.25 billion yen in the same period last year). However, if the fourth-quarter performance remains at the same level as the first three quarters, the full-year plan may be increased.
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit dropped to 0.86 billion yen, a 44.5% decrease compared to the same period last year. The operating profit margin drastically worsened from 8.8% in the same period last year to 5.3%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 49,734 | 2,544 | 2,822 | 2,332 | 56.8 | 52.6 | Feb 8, 2024 | J-GAAP |
| Apr - Dec, 2024 | 48,425 | 3,782 | 3,691 | 6,264 | 153.4 | 62.1 | Feb 13, 2025 | J-GAAP |
| Apr - Dec, 2025 | 43,726 | 3,109 | 3,241 | 2,312 | 58.0 | 108.6 | Feb 12, 2026 | J-GAAP |
| YoY | -9.7% | -17.8% | -12.2% | -63.1% | -62.2% |
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 | 33,166 | 3,512 | 3,804 | 2,434 | 59.6 | 70.10 | May 14, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 32,582 | 433 | 603 | 318 | 8.4 | 24 | Nov 13, 2025 | J-GAAP |
| YoY | -1.8% | -87.7% | -84.1% | -86.9% | -85.8% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 67,661 | 5,161 | 5,369 | 4,196 | 102.4 | 70.10 | May 9, 2024 | J-GAAP |
| Mar, 2025 | 65,678 | 5,892 | 5,943 | 7,628 | 186.8 | 70.10 | May 14, 2025 | J-GAAP |
| Mar, 2026 Guidance | 62,200 | 2,800 | 2,983 | 2,070 | 54.9 | 24 | May 14, 2025 | J-GAAP |
| YoY | -5.3% | -52.5% | -49.8% | -72.9% | -70.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 15,913 | 1,402 | 1,552 | 1,070 | 26.2 | 8.8 | Feb 13, 2025 | J-GAAP |
| Jan - Mar, 2025 | 17,253 | 2,110 | 2,252 | 1,364 | 33.4 | 12.2 | May 14, 2025 | J-GAAP |
| Apr - Jun, 2025 | 14,991 | 1,328 | 1,384 | 948 | 23.3 | 8.9 | Aug 7, 2025 | J-GAAP |
| Jul - Sep, 2025 | 14,627 | 1,039 | 996 | 804 | 20.0 | 7.1 | Nov 13, 2025 | J-GAAP |
| Oct - Dec, 2025 | 14,108 | 742 | 861 | 560 | 14.1 | 5.3 | Feb 12, 2026 | J-GAAP |
| YoY | -11.3% | -47.1% | -44.5% | -47.7% | -46.4% |
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