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IWATSUKA CONFECTIONERY, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 24%, Exceeds Full-Year Plan
2221 IWATSUKA CONFECTIONERY CO.,LTD. 【J-GAAP】
Earnings ReportIWATSUKA CONFECTIONERY CO.,LTD. <2221> [TSE Std] 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 24.5% from the same period last year to 2.88 billion yen. However, Progress toward the full-year plan of 2.20 billion yen is 131.0%, already exceeding the target and also exceeding the five-year average of 88.9%.
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 0.68 billion yen (compared to a profit of 0.14 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 increased 68.0% from the same period last year, reaching 0.76 billion yen. The operating profit margin improved from 5.4% in the same period last year to 8.3%.
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 | 16,497 | 620 | 2,734 | 1,928 | 172.0 | 97.4 | Feb 8, 2024 | J-GAAP |
| Apr - Dec, 2024 | 18,719 | 675 | 3,815 | 2,678 | 257.5 | 96.2 | Feb 12, 2025 | J-GAAP |
| Apr - Dec, 2025 | 21,907 | 845 | 2,882 | 2,053 | 199.5 | 131.0 | Feb 12, 2026 | J-GAAP |
| YoY | +17.0% | +25.2% | -24.5% | -23.3% | -22.5% |
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 | 13,340 | 525 | 605 | 540 | 51.9 | 30 | May 14, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 15,418 | 144 | 84 | 102 | 9.9 | 30 | Nov 12, 2025 | J-GAAP |
| YoY | +15.6% | -72.6% | -86.1% | -81.1% | -80.9% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 22,000 | 603 | 2,808 | 1,957 | 175.4 | 23 | May 14, 2024 | J-GAAP |
| Mar, 2025 | 24,954 | 815 | 3,964 | 2,909 | 279.6 | 30 | May 14, 2025 | J-GAAP |
| Mar, 2026 Guidance | 29,000 | 300 | 2,200 | 1,600 | 156.0 | 30 | Oct 28, 2025 | J-GAAP |
| YoY | +16.2% | -63.2% | -44.5% | -45.0% | -44.2% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 7,105 | 385 | 456 | 309 | 29.7 | 5.4 | Feb 12, 2025 | J-GAAP |
| Jan - Mar, 2025 | 6,235 | 140 | 149 | 231 | 22.2 | 2.2 | May 14, 2025 | J-GAAP |
| Apr - Jun, 2025 | 7,124 | 293 | 369 | 269 | 26.0 | 4.1 | Aug 12, 2025 | J-GAAP |
| Jul - Sep, 2025 | 6,458 | -137 | 1,747 | 1,229 | 119.3 | -2.1 | Nov 12, 2025 | J-GAAP |
| Oct - Dec, 2025 | 8,325 | 689 | 766 | 555 | 53.9 | 8.3 | Feb 12, 2026 | J-GAAP |
| YoY | +17.2% | +79.0% | +68.0% | +79.6% | +81.5% |
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